# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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-5031-7/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-5031-7/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-7/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1 **第一項** この法律は、令和三年四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-5031-7/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1 This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法の目次の改正規定（「地方税関係帳簿」を「地方税関係帳簿等」に改める部分に限る。）、同法第十七条の六第三項第二号、第五十条の七第一項、第七十一条の五十一第三項及び第三百二十八条の七第一項の改正規定、同法第七章の章名の改正規定並びに同法第七百四十八条から第七百五十六条までの改正規定並びに同法附則第四条の四第一項及び第三項の改正規定並びに次条並びに附則第三条第三項及び第四項、第十条第三項並びに第十八条の規定　令和四年一月一日 suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-1 the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Local Tax-Related Books" to "Local Tax-Related Books, etc."), the provisions amending Article 17-6, paragraph (3), item (ii), Article 50-7, paragraph (1), Article 71-51, paragraph (3) and Article 328-7, paragraph (1) of that Act, the provisions amending the chapter title of Chapter VII of that Act, the provisions amending Articles 748 through 756 of that Act, the provisions amending Article 4-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act, the provisions of the following Article, and the provisions of Article 3, paragraphs (3) and (4), Article 10, paragraph (3) and Article 18 of the Supplementary Provisions: January 1, 2022; machine translation, not official **二** 第一条中地方税法の目次の改正規定（「第十三条の三」を「第十三条の四」に改める部分に限る。）及び同法第一章第六節中第十三条の三の次に一条を加える改正規定並びに第六条並びに附則第十九条第二項から第五項まで及び第二十四条から第二十八条までの規定　令和四年一月四日 suppl-5031-7/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-2 the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Article 13-3" to "Article 13-4"), the provisions adding one Article after Article 13-3 in Chapter I, Section 6 of that Act, the provisions of Article 6, and the provisions of Article 19, paragraphs (2) through (5) and Articles 24 through 28 of the Supplementary Provisions: January 4, 2022; machine translation, not official **三** 第二条中地方税法第七十二条の二第一項第三号、第七十二条の二十四の七第二項及び第三項、第七十二条の四十一第一項第二号、第七十二条の四十八第三項第二号及び第九項並びに第七百一条の三十四第三項第十六号の改正規定並びに同法附則第九条第二十一項の改正規定並びに同条に一項を加える改正規定並びに第三条並びに附則第六条、第七条及び第十六条の規定　令和四年四月一日 suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3 the provisions of Article 2 amending Article 72-2, paragraph (1), item (iii), Article 72-24-7, paragraphs (2) and (3), Article 72-41, paragraph (1), item (ii), Article 72-48, paragraph (3), item (ii) and paragraph (9), and Article 701-34, paragraph (3), item (xvi) of the Local Tax Act, the provisions amending Article 9, paragraph (21) of the Supplementary Provisions of that Act and the provisions adding one paragraph to Article 9 of the Supplementary Provisions of that Act, the provisions of Article 3, and the provisions of Articles 6, 7 and 16 of the Supplementary Provisions: April 1, 2022; machine translation, not official **四** 第二条中地方税法附則第六十四条を削る改正規定、同法附則第六十四条の二の改正規定、同条を同法附則第六十四条とする改正規定、同法附則第六十四条の三の改正規定、同条を同法附則第六十四条の二とする改正規定並びに同法附則第六十五条第一項及び第七十三条の改正規定並びに附則第十三条の規定　令和五年四月一日 suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4 the provisions of Article 2 deleting Article 64 of the Supplementary Provisions of the Local Tax Act, the provisions amending Article 64-2 of the Supplementary Provisions of that Act, the provisions making Article 64-2 of the Supplementary Provisions of that Act Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 64-3 of the Supplementary Provisions of that Act, the provisions making Article 64-3 of the Supplementary Provisions of that Act Article 64-2 of the Supplementary Provisions of that Act, the provisions amending Article 65, paragraph (1) and Article 73 of the Supplementary Provisions of that Act, and the provisions of Article 13 of the Supplementary Provisions: April 1, 2023; machine translation, not official **五** 第二条（前二号に掲げる改正規定を除く。）並びに附則第四条及び第十一条の規定　令和六年一月一日 suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-5 the provisions of Article 2 (excluding the provisions listed in the preceding two items) and the provisions of Articles 4 and 11 of the Supplementary Provisions: January 1, 2024; machine translation, not official **六** 第一条中地方税法第三百四十九条の三第十八項の改正規定及び同法附則第十一条に二項を加える改正規定（第十八項に係る部分に限る。）　日本国有鉄道清算事業団の債務等の処理に関する法律等の一部を改正する法律（令和三年法律第十七号）の施行の日 suppl-5031-7/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-6 the provisions of Article 1 amending Article 349-3, paragraph (18) of the Local Tax Act and the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (18)): the date of enforcement of the Act Partially Amending the Act on Treatment of Debt, etc. of JNR Settlement Corporation, etc. (Act No. 17 of 2021); machine translation, not official **七** 第一条中地方税法附則第十一条第十五項の改正規定（「第二条第十一項第七号」を「第二条第十項第七号」に改める部分に限る。）、同法附則第六十四条の改正規定、同法附則第六十五条の改正規定（同条第一項中「前二条」を「附則第六十三条及び第六十四条」に改める部分を除く。）並びに同法附則第六十六条第一項から第三項まで、第六十八条、第六十九条、第七十二条第二項及び第七十三条から第七十五条までの改正規定並びに附則第十二条第九項及び第十項の規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号に掲げる規定の施行の日 suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-7 the provisions of Article 1 amending Article 11, paragraph (15) of the Supplementary Provisions of the Local Tax Act (limited to the part amending "Article 2, paragraph (11), item (vii)" to "Article 2, paragraph (10), item (vii)"), the provisions amending Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 65 of the Supplementary Provisions of that Act (excluding the part amending "the preceding two Articles" to "Articles 63 and 64 of the Supplementary Provisions" in paragraph (1) of that Article), the provisions amending Article 66, paragraphs (1) through (3), Article 68, Article 69, Article 72, paragraph (2) and Articles 73 through 75 of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraphs (9) and (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021); machine translation, not official **八** 第一条中地方税法第二十三条第一項第四号及び第四号の三並びに第二百九十二条第一項第四号及び第四号の三の改正規定並びに同法附則第八条第十五項の改正規定並びに同条第十七項を同条第二十一項とし、同条第十六項の次に四項を加える改正規定並びに附則第三条第七項及び第八項並びに第十条第六項及び第七項の規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日 suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 the provisions of Article 1 amending Article 23, paragraph (1), items (iv) and (iv)-3 and Article 292, paragraph (1), items (iv) and (iv)-3 of the Local Tax Act, the provisions amending Article 8, paragraph (15) of the Supplementary Provisions of that Act, the provisions making Article 8, paragraph (17) of the Supplementary Provisions of that Act paragraph (21) of that Article and adding four paragraphs after paragraph (16) of that Article, and the provisions of Article 3, paragraphs (7) and (8) and Article 10, paragraphs (6) and (7) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021); machine translation, not official **九** 第一条中地方税法附則第十五条第十二項の改正規定（「令和二年度」を「令和五年度」に改める部分及び同項を同条第九項とする部分を除く。）並びに附則第十二条第三項及び第四項の規定　海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日 suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9 the provisions of Article 1 amending Article 15, paragraph (12) of the Supplementary Provisions of the Local Tax Act (excluding the part amending "fiscal 2020" to "fiscal 2023" and the part making that paragraph paragraph (9) of that Article), and the provisions of Article 12, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021); machine translation, not official **十** 第一条中地方税法附則第十五条に二項を加える改正規定（第四十六項に係る部分に限る。）　特定都市河川浸水被害対策法等の一部を改正する法律（令和三年法律第三十一号）の施行の日 suppl-5031-7/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-10 the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (46)): the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021); machine translation, not official **十一** 第一条中地方税法附則第十条第五項の改正規定及び附則第八条第二項の規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日 suppl-5031-7/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-11 the provisions of Article 1 amending Article 10, paragraph (5) of the Supplementary Provisions of the Local Tax Act, and the provisions of Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020). machine translation, not official --- ## Cites - suppl-5031-7/art-1/par-1/item-1: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5031-7/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-2 - suppl-5031-7/art-1/par-1/item-1: 附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-5031-7/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3 - suppl-5031-7/art-1/par-1/item-1: 第四項 → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-5031-7/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-4 - suppl-5031-7/art-1/par-1/item-1: 第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5031-7/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3 - suppl-5031-7/art-1/par-1/item-1: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5031-7/art-18 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18 - suppl-5031-7/art-1/par-1/item-3: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-5031-7/art-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6 - suppl-5031-7/art-1/par-1/item-3: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5031-7/art-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7 - suppl-5031-7/art-1/par-1/item-3: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5031-7/art-16 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16 - suppl-5031-7/art-1/par-1/item-4: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5031-7/art-13 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13 - suppl-5031-7/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3 - suppl-5031-7/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5031-7/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4 - suppl-5031-7/art-1/par-1/item-5: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5031-7/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-4 - suppl-5031-7/art-1/par-1/item-5: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5031-7/art-11 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-11 - suppl-5031-7/art-1/par-1/item-7: 附則第十二条第九項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9 - suppl-5031-7/art-1/par-1/item-7: 第十項 → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5031-7/art-12/par-10 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10 - suppl-5031-7/art-1/par-1/item-8: 附則第三条第七項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5031-7/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7 - suppl-5031-7/art-1/par-1/item-8: 第八項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-5031-7/art-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8 - suppl-5031-7/art-1/par-1/item-8: 第十条第六項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5031-7/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6 - suppl-5031-7/art-1/par-1/item-8: 第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5031-7/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7 - suppl-5031-7/art-1/par-1/item-9: 附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5031-7/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-3 - suppl-5031-7/art-1/par-1/item-9: 第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5031-7/art-12/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-4 - suppl-5031-7/art-1/par-1/item-11: 附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5031-7/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-2 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-5 - 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7 - 地方税法 附則第三条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8 - 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-4/par-1 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-1 - 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-2 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7/par-1 - 地方税法 附則第八条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-2 - 地方税法 附則第十条第六項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6 - 地方税法 附則第十条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7 - 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-11/par-1 - 地方税法 附則第十二条第三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-3 - 地方税法 附則第十二条第四項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-4 - 地方税法 附則第十二条第十項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10 - 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 - 地方税法 附則第十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-2 - 地方税法 附則第十六条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16/par-1 - 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-22/par-1 --- ## 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-20261027T202151-356, 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