# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5031-66/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5031-66/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1
**第一項** この法律は、令和四年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-66/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1
This Act comes into effect on January 1, 2022; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items.
machine translation, not official
**一** 第六条中国民健康保険法附則第二十五条の改正規定並びに第八条中生活保護法第五十五条の八、第八十五条の二及び別表第一の三の項第三号の改正規定並びに次条第一項、附則第八条及び第十条の規定、附則第十五条中地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百四十六条の改正規定、附則第二十一条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の十九の項及び別表第二から別表第五までの改正規定、附則第二十三条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の三第一項の改正規定（「第七百三条の四第十一項第一号」を「第七百三条の四第十項第一号」に改める部分に限る。）並びに附則第二十九条、第三十一条及び第三十二条の規定 公布の日
suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-1
The provision in Article 6 revising Article 25 of the Supplementary Provisions of the National Health Insurance Act, and the provision in Article 8 revising Article 55-8, Article 85-2, and Appended Table 1, row 3, item (iii) of the Public Assistance Act, and the provisions of paragraph (1) of the following Article, Article 8 and Article 10 of the Supplementary Provisions, the provision in Article 15 of the Supplementary Provisions revising Article 146 of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the provision in Article 21 of the Supplementary Provisions revising row 19 of Appended Table 1 and Appended Tables 2 through 5 of the Residential Basic Book Act (Act No. 81 of 1967), the provision in Article 23 of the Supplementary Provisions revising Article 3-2-3, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) (limited to the part replacing "Article 703-4, paragraph (11), item (i)" with "Article 703-4, paragraph (10), item (i)"), and the provisions of Article 29, Article 31 and Article 32 of the Supplementary Provisions: the date of promulgation
machine translation, not official
**二** 第六条の規定（前号、第五号及び第六号に掲げる改正規定並びに同条中国民健康保険法第七十二条の五第一項、第八十二条、第八十六条及び第百四条の改正規定を除く。）及び第七条の規定並びに附則第九条、第十七条及び第十九条の規定並びに附則第二十三条の規定（前号に掲げる改正規定を除く。） 令和四年四月一日
suppl-5031-66/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-2
The provisions of Article 6 (excluding the revision provisions listed in the preceding item, item (v) and item (vi), and the provisions in that Article revising Article 72-5, paragraph (1), Article 82, Article 86 and Article 104 of the National Health Insurance Act) and the provisions of Article 7, the provisions of Article 9, Article 17 and Article 19 of the Supplementary Provisions, and the provisions of Article 23 of the Supplementary Provisions (excluding the revision provisions listed in the preceding item): April 1, 2022;
machine translation, not official
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## Cites
- suppl-5031-66/art-1/par-1/item-1: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5031-66/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2/par-1
- suppl-5031-66/art-1/par-1/item-1: 第三十二条 → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5031-66/art-32 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-32
- suppl-5031-66/art-1/par-1/item-2: 前号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5031-66/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-1
- suppl-5031-66/art-1/par-1/item-2: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5031-66/art-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-9
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-304, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27