# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14. 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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-5041-1/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14 - 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. --- ### 第十四条 suppl-5041-1/art-14 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14 **第一項** 附則第一条第十号に掲げる規定による改正後の地方税法第三百八十二条の四の規定は、同号に掲げる規定の施行の日以後にされる同法第三百八十二条の二の規定による固定資産課税台帳（同条第一項ただし書の規定による措置を講じたものを含む。）若しくはその写しの閲覧若しくは同法第三百八十七条第三項若しくは第四項の規定による土地名寄帳若しくは家屋名寄帳若しくはそれらの写しの閲覧又は同法第二十条の十若しくは第三百八十二条の三の規定による証明書（同条ただし書の規定による措置を講じたものを含む。）の交付について適用する。 suppl-5041-1/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14/par-1 The provisions of Article 382-4 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to the inspection of the fixed assets tax ledger (including one for which a measure under the proviso to Article 382-2, paragraph (1) of that Act has been taken) or a copy thereof under Article 382-2 of that Act, the inspection of the owner-indexed land ledger or owner-indexed house ledger or copies thereof under Article 387, paragraph (3) or (4) of that Act, or the issuance of a certificate under Article 20-10 or Article 382-3 of that Act (including one for which a measure under the proviso to Article 382-3 has been taken) made on or after the date of enforcement of the provisions set forth in that item. machine translation, not official --- ## Cites - suppl-5041-1/art-14/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5041-1/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-10 - suppl-5041-1/art-14/par-1: 地方税法第三百八十二条の四 → 地方税法 第三百八十二条の四 (Article 382-4), art-382-4 — https://japanlaw.org/en/local-tax-act/art-382-4 · https://japanlaw.org/l/325AC0000000226/art-382-4 - suppl-5041-1/art-14/par-1: 同法第三百八十二条の二 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/en/local-tax-act/art-382-2 · https://japanlaw.org/l/325AC0000000226/art-382-2 - suppl-5041-1/art-14/par-1: 同条第一項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/en/local-tax-act/art-382-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-1 - suppl-5041-1/art-14/par-1: 同法第三百八十七条第三項 → 地方税法 第三百八十七条第三項 (Article 387, paragraph (3)), art-387/par-3 — https://japanlaw.org/en/local-tax-act/art-387/par-3 · https://japanlaw.org/l/325AC0000000226/art-387/par-3 - suppl-5041-1/art-14/par-1: 第四項 → 地方税法 第三百八十七条第四項 (Article 387, paragraph (4)), art-387/par-4 — https://japanlaw.org/en/local-tax-act/art-387/par-4 · https://japanlaw.org/l/325AC0000000226/art-387/par-4 - suppl-5041-1/art-14/par-1: 同法第二十条の十 → 地方税法 第二十条の十 (Article 20-10), art-20-10 — https://japanlaw.org/en/local-tax-act/art-20-10 · https://japanlaw.org/l/325AC0000000226/art-20-10 - suppl-5041-1/art-14/par-1: 第三百八十二条の三 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/en/local-tax-act/art-382-3 · https://japanlaw.org/l/325AC0000000226/art-382-3 ## 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十号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-10 --- ## 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-20261027T214204-305, 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