# 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-5051-1/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-5051-1/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-5051-1/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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-5051-1/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1 **第一項** この法律は、令和五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-5051-1/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1 This Act comes into effect on April 1, 2023; 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** 第一条中地方税法第十五条の二、第十五条の六の二第三項、第十七条の五第六項、第二十二条の二第一項、第二十二条の四第一項、第二十七条第一項、第三十条、第六十九条、第七十条、第七十一条の十四、第七十一条の十五第三項及び第四項、第七十一条の十六第一項、第七十一条の二十第一項及び第三項、第七十一条の二十一第一項、第七十一条の三十五、第七十一条の三十六第三項及び第四項、第七十一条の三十七第一項、第七十一条の四十一第一項及び第三項、第七十一条の四十二第一項、第七十一条の五十五、第七十一条の五十六第三項及び第四項、第七十一条の五十七第一項、第七十一条の六十一第一項及び第三項、第七十一条の六十二第一項、第七十二条の八、第七十二条の十、第七十二条の四十六、第七十二条の四十七第三項及び第四項、第七十二条の四十九第一項及び第三項、第七十二条の四十九の十、第七十二条の五十六、第七十二条の六十、第七十二条の六十四、第七十二条の六十九、第七十二条の七十、第七十二条の八十五、第七十二条の九十一、第七十二条の九十二、第七十二条の九十五、第七十二条の百二、第七十二条の百九第一項、第七十二条の百十、第七十三条の九、第七十三条の十一、第七十三条の十九、第七十三条の三十、第七十三条の三十七、第七十三条の三十八、第七十四条の八第一項、第七十四条の十五、第七十四条の十八第一項、第七十四条の二十三、第七十四条の二十四第三項及び第四項、第七十四条の二十八第一項及び第三項、第七十四条の二十九第一項、第七十八条、第八十条、第八十五条、第八十六条、第九十条、第九十一条第三項及び第四項、第九十五条、第九十六条、第百四十四条の十二、第百四十四条の十七、第百四十四条の十九、第百四十四条の二十二、第百四十四条の二十五、第百四十四条の二十六、第百四十四条の二十八、第百四十四条の三十三、第百四十四条の三十七、第百四十四条の三十九、第百四十四条の四十一、第百四十四条の四十七、第百四十四条の四十八第三項及び第四項、第百四十四条の五十二、第百四十四条の五十三、第百四十九条、第百五十二条第一項、第百五十四条第一項、第百五十七条、第百六十六条第一項及び第三項、第百七十一条、第百七十二条第三項及び第四項、第百七十六条第一項及び第三項、第百七十七条第一項、第百七十七条の十四第一項、第百七十七条の十六第一項及び第三項、第百七十七条の二十二第一項及び第三項、第百七十七条の二十三第一項、第百八十六条、第百八十九条、第百九十一条、第百九十二条、第二百一条、第二百二条、第二百六十五条、第二百六十七条、第二百七十二条、第二百七十八条、第二百七十九条第三項及び第四項、第二百八十一条、第二百八十六条、第二百八十七条、第二百九十九条第一項、第三百一条、第三百十七条の四第一項、第三百十七条の七、第三百二十四条、第三百二十八条の十一、第三百二十八条の十二第三項及び第四項、第三百二十八条の十六第一項及び第二項、第三百三十二条、第三百三十三条、第三百五十四条、第三百五十六条、第三百五十八条、第三百七十四条、第三百七十五条、第三百八十五条第一項、第三百九十五条、第三百九十七条、第四百四十六条、第四百四十九条第一項、第四百五十一条、第四百六十条第一項及び第三項、第四百六十三条の三、第四百六十三条の四第三項及び第四項、第四百六十三条の八第一項及び第三項、第四百六十三条の九第一項、第四百六十三条の二十第一項、第四百六十三条の二十二、第四百六十三条の二十八第一項及び第三項、第四百六十三条の二十九、第四百七十一条第一項、第四百七十八条、第四百八十三条、第四百八十四条第三項及び第四項、第四百八十五条の四第一項及び第三項、第四百八十五条の五第一項、第五百二十六条、第五百二十八条、第五百三十条、第五百三十六条、第五百三十七条第三項及び第四項、第五百四十二条、第五百四十三条、第五百八十九条第一項、第五百九十一条、第六百四条第一項及び第三項、第六百九条、第六百十条第三項及び第四項、第六百十四条第一項及び第三項、第六百十五条第一項、第六百七十五条、第六百七十七条、第六百八十二条、第六百八十八条、第六百八十九条第三項及び第四項、第六百九十一条、第六百九十六条、第六百九十七条、第七百条の五十七、第七百条の六十、第七百条の六十一、第七百条の六十七、第七百条の六十八、第七百一条の六、第七百一条の七、第七百一条の十二、第七百一条の十三第三項及び第四項、第七百一条の十九、第七百一条の二十、第七百一条の三十六第一項、第七百一条の三十八第一項及び第二項、第七百一条の五十三第一項、第七百一条の五十六第一項及び第三項、第七百一条の六十一、第七百一条の六十二第三項及び第四項、第七百一条の六十六第一項及び第三項、第七百一条の六十七第一項、第七百八条、第七百十条、第七百十五条、第七百二十一条、第七百二十二条第三項及び第四項、第七百二十四条、第七百二十九条、第七百三十条、第七百三十三条の五、第七百三十三条の七、第七百三十三条の十一、第七百三十三条の十八、第七百三十三条の十九第三項及び第四項、第七百三十三条の二十一、第七百三十三条の二十五、第七百三十三条の二十六並びに第七百五十六条の改正規定並びに同法附則第十二条の二の十一の改正規定、同法附則第十二条の五の改正規定（同条第一項中「、第三項、第五項又は第六項」及び「から第六項まで」を「又は第三項」に改める部分を除く。）、同法附則第二十九条の九の改正規定、同法附則第三十条の二の改正規定（同条第一項中「、第七項及び第八項」を削り、「第八項まで」を「第四項まで」に改める部分を除く。）並びに同法附則第三十五条の三及び第六十三条第四項の改正規定並びに第五条及び第七条（特別法人事業税及び特別法人事業譲与税に関する法律第二十三条第一項及び第二十五条第三項の改正規定を除く。）の規定並びに次条並びに附則第四条第四項から第七項まで、第六条第四項、第八条、第九条、第十条第二項、第十一条第三項、第六項及び第八項、第十三条、第十四条第五項及び第六項、第十七条第三項、第六項及び第八項、第十九条から第二十四条まで、第二十六条並びに第二十七条の規定　令和六年一月一日 suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 the provisions amending Article 15-2, Article 15-6-2, paragraph (3), Article 17-5, paragraph (6), Article 22-2, paragraph (1), Article 22-4, paragraph (1), Article 27, paragraph (1), Article 30, Article 69, Article 70, Article 71-14, Article 71-15, paragraphs (3) and (4), Article 71-16, paragraph (1), Article 71-20, paragraphs (1) and (3), Article 71-21, paragraph (1), Article 71-35, Article 71-36, paragraphs (3) and (4), Article 71-37, paragraph (1), Article 71-41, paragraphs (1) and (3), Article 71-42, paragraph (1), Article 71-55, Article 71-56, paragraphs (3) and (4), Article 71-57, paragraph (1), Article 71-61, paragraphs (1) and (3), Article 71-62, paragraph (1), Article 72-8, Article 72-10, Article 72-46, Article 72-47, paragraphs (3) and (4), Article 72-49, paragraphs (1) and (3), Article 72-49-10, Article 72-56, Article 72-60, Article 72-64, Article 72-69, Article 72-70, Article 72-85, Article 72-91, Article 72-92, Article 72-95, Article 72-102, Article 72-109, paragraph (1), Article 72-110, Article 73-9, Article 73-11, Article 73-19, Article 73-30, Article 73-37, Article 73-38, Article 74-8, paragraph (1), Article 74-15, Article 74-18, paragraph (1), Article 74-23, Article 74-24, paragraphs (3) and (4), Article 74-28, paragraphs (1) and (3), Article 74-29, paragraph (1), Article 78, Article 80, Article 85, Article 86, Article 90, Article 91, paragraphs (3) and (4), Article 95, Article 96, Article 144-12, Article 144-17, Article 144-19, Article 144-22, Article 144-25, Article 144-26, Article 144-28, Article 144-33, Article 144-37, Article 144-39, Article 144-41, Article 144-47, Article 144-48, paragraphs (3) and (4), Article 144-52, Article 144-53, Article 149, Article 152, paragraph (1), Article 154, paragraph (1), Article 157, Article 166, paragraphs (1) and (3), Article 171, Article 172, paragraphs (3) and (4), Article 176, paragraphs (1) and (3), Article 177, paragraph (1), Article 177-14, paragraph (1), Article 177-16, paragraphs (1) and (3), Article 177-22, paragraphs (1) and (3), Article 177-23, paragraph (1), Article 186, Article 189, Article 191, Article 192, Article 201, Article 202, Article 265, Article 267, Article 272, Article 278, Article 279, paragraphs (3) and (4), Article 281, Article 286, Article 287, Article 299, paragraph (1), Article 301, Article 317-4, paragraph (1), Article 317-7, Article 324, Article 328-11, Article 328-12, paragraphs (3) and (4), Article 328-16, paragraphs (1) and (2), Article 332, Article 333, Article 354, Article 356, Article 358, Article 374, Article 375, Article 385, paragraph (1), Article 395, Article 397, Article 446, Article 449, paragraph (1), Article 451, Article 460, paragraphs (1) and (3), Article 463-3, Article 463-4, paragraphs (3) and (4), Article 463-8, paragraphs (1) and (3), Article 463-9, paragraph (1), Article 463-20, paragraph (1), Article 463-22, Article 463-28, paragraphs (1) and (3), Article 463-29, Article 471, paragraph (1), Article 478, Article 483, Article 484, paragraphs (3) and (4), Article 485-4, paragraphs (1) and (3), Article 485-5, paragraph (1), Article 526, Article 528, Article 530, Article 536, Article 537, paragraphs (3) and (4), Article 542, Article 543, Article 589, paragraph (1), Article 591, Article 604, paragraphs (1) and (3), Article 609, Article 610, paragraphs (3) and (4), Article 614, paragraphs (1) and (3), Article 615, paragraph (1), Article 675, Article 677, Article 682, Article 688, Article 689, paragraphs (3) and (4), Article 691, Article 696, Article 697, Article 700-57, Article 700-60, Article 700-61, Article 700-67, Article 700-68, Article 701-6, Article 701-7, Article 701-12, Article 701-13, paragraphs (3) and (4), Article 701-19, Article 701-20, Article 701-36, paragraph (1), Article 701-38, paragraphs (1) and (2), Article 701-53, paragraph (1), Article 701-56, paragraphs (1) and (3), Article 701-61, Article 701-62, paragraphs (3) and (4), Article 701-66, paragraphs (1) and (3), Article 701-67, paragraph (1), Article 708, Article 710, Article 715, Article 721, Article 722, paragraphs (3) and (4), Article 724, Article 729, Article 730, Article 733-5, Article 733-7, Article 733-11, Article 733-18, Article 733-19, paragraphs (3) and (4), Article 733-21, Article 733-25, Article 733-26 and Article 756 of the Local Tax Act in Article 1, the provisions amending Article 12-2-11 of the Supplementary Provisions of that Act, the provisions amending Article 12-5 of the Supplementary Provisions of that Act (excluding the part replacing ", paragraph (3), (5) or (6)" and "through paragraph (6)" with "or paragraph (3)" in paragraph (1) of that Article), the provisions amending Article 29-9 of the Supplementary Provisions of that Act, the provisions amending Article 30-2 of the Supplementary Provisions of that Act (excluding the part deleting ", paragraphs (7) and (8)" and replacing "through paragraph (8)" with "through paragraph (4)" in paragraph (1) of that Article), and the provisions amending Article 35-3 and Article 63, paragraph (4) of the Supplementary Provisions of that Act, the provisions of Article 5 and Article 7 (excluding the provisions amending Article 23, paragraph (1) and Article 25, paragraph (3) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax), and the provisions of the following Article, Article 4, paragraphs (4) through (7), Article 6, paragraph (4), Article 8, Article 9, Article 10, paragraph (2), Article 11, paragraphs (3), (6) and (8), Article 13, Article 14, paragraphs (5) and (6), Article 17, paragraphs (3), (6) and (8), Articles 19 through 24, Article 26 and Article 27 of the Supplementary Provisions: January 1, 2024; machine translation, not official **二** 第一条中地方税法第二十三条第一項第四号イの改正規定（「第七項、第八項及び第十一項」を「第七項から第九項まで及び第十二項」に改める部分を除く。）、同法第七十三条の八の改正規定、同法第二百九十二条第一項第四号イの改正規定（「第七項、第八項及び第十一項」を「第七項から第九項まで及び第十二項」に改める部分を除く。）並びに同法第三百四十八条第二項第四十四号、第三百四十九条の三第三十二項、第三百五十三条並びに第三百九十六条第一項及び第三項の改正規定並びに附則第七条第二項及び第十六条第二項の規定　令和六年四月一日 suppl-5051-1/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-2 the provisions amending Article 23, paragraph (1), item (iv), (a) of the Local Tax Act in Article 1 (excluding the part replacing "paragraphs (7), (8) and (11)" with "paragraphs (7) through (9) and (12)"), the provisions amending Article 73-8 of that Act, the provisions amending Article 292, paragraph (1), item (iv), (a) of that Act (excluding the part replacing "paragraphs (7), (8) and (11)" with "paragraphs (7) through (9) and (12)"), and the provisions amending Article 348, paragraph (2), item (xliv), Article 349-3, paragraph (32), Article 353, and Article 396, paragraphs (1) and (3) of that Act, and the provisions of Article 7, paragraph (2) and Article 16, paragraph (2) of the Supplementary Provisions: April 1, 2024. machine translation, not official **三** 第一条中地方税法第四十五条の三の二、第三百十七条の三の二、第三百四十九条の四第七項及び第八項、第三百九十三条並びに第七百六十二条第一号の改正規定並びに附則第四条第三項、第十四条第三項及び第十六条第三項の規定　令和七年一月一日 suppl-5051-1/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-3 the provisions amending Article 45-3-2, Article 317-3-2, Article 349-4, paragraphs (7) and (8), Article 393 and Article 762, item (i) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraph (3), Article 14, paragraph (3) and Article 16, paragraph (3) of the Supplementary Provisions: January 1, 2025; machine translation, not official **四** 第二条（次号及び第十二号に掲げる改正規定を除く。）並びに附則第十二条及び第十八条の規定　令和七年四月一日 suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4 the provisions of Article 2 (excluding the amending provisions set forth in the following item and item (xii)), and the provisions of Articles 12 and 18 of the Supplementary Provisions: April 1, 2025; machine translation, not official **五** 第二条中地方税法第三十四条第一項第十号の二及び第三百十四条の二第一項第十号の二の改正規定並びに附則第五条及び第十五条の規定　令和八年一月一日 suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-5 the provisions amending Article 34, paragraph (1), item (x)-2 and Article 314-2, paragraph (1), item (x)-2 of the Local Tax Act in Article 2, and the provisions of Articles 5 and 15 of the Supplementary Provisions: January 1, 2026; machine translation, not official **六** 第一条中地方税法第七十二条の十三及び第七十二条の二十六第一項の改正規定並びに附則第六条第二項の規定　土地改良法の一部を改正する法律（令和四年法律第九号）附則第一条ただし書に規定する規定の施行の日 suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-6 the provisions amending Article 72-13 and Article 72-26, paragraph (1) of the Local Tax Act in Article 1, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022); machine translation, not official **七** 第一条中地方税法第百四十四条の三に一項を加える改正規定、同法第百四十四条の六の次に一条を加える改正規定、同法第百四十四条の三十二の改正規定、同法第百四十八条に一項を加える改正規定及び同法第四百四十五条に一項を加える改正規定並びに同法附則第十二条の二の七の改正規定並びに附則第十条第一項及び第三項、第十一条第二項並びに第十七条第二項の規定　日本国の自衛隊とオーストラリア国防軍との間における相互のアクセス及び協力の円滑化に関する日本国とオーストラリアとの間の協定の効力発生の日 suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7 the provisions adding one paragraph to Article 144-3 of the Local Tax Act in Article 1, the provisions adding one Article after Article 144-6 of that Act, the provisions amending Article 144-32 of that Act, the provisions adding one paragraph to Article 148 of that Act and the provisions adding one paragraph to Article 445 of that Act, and the provisions amending Article 12-2-7 of the Supplementary Provisions of that Act, and the provisions of Article 10, paragraphs (1) and (3), Article 11, paragraph (2) and Article 17, paragraph (2) of the Supplementary Provisions: the date of entry into force of the Agreement between Japan and Australia concerning the Facilitation of Reciprocal Access and Cooperation between the Self-Defense Forces of Japan and the Australian Defence Force; machine translation, not official **八** 第一条中地方税法附則第十条第四項及び第十四条第一項の改正規定　道路整備特別措置法及び独立行政法人日本高速道路保有・債務返済機構法の一部を改正する法律（令和五年法律第四十三号）の施行の日 suppl-5051-1/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-8 the provisions amending Article 10, paragraph (4) and Article 14, paragraph (1) of the Supplementary Provisions of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Road Construction and Improvement and the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 43 of 2023); machine translation, not official **九** 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。）　地域公共交通の活性化及び再生に関する法律等の一部を改正する法律（令和五年法律第十八号）附則第一条第二号に掲げる規定の施行の日 suppl-5051-1/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-9 the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to paragraph (46) of that Article): the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023); machine translation, not official **十** 第一条中地方税法附則第十五条第十八項の改正規定（「第二十四条第七項」を「第二十四条第八項（同法第二十九条の九において準用する場合を含む。）」に改める部分に限る。）　地域公共交通の活性化及び再生に関する法律等の一部を改正する法律（令和五年法律第十八号）の施行の日 suppl-5051-1/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-10 the provisions amending Article 15, paragraph (18) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part replacing "Article 24, paragraph (7)" with "Article 24, paragraph (8) (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023); machine translation, not official **十一** 第一条中地方税法第七百四十七条の五及び第七百四十七条の十三の改正規定　所得税法等の一部を改正する法律（令和四年法律第四号）附則第一条第八号に掲げる規定の施行の日 suppl-5051-1/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-11 the provisions amending Article 747-5 and Article 747-13 of the Local Tax Act in Article 1: the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022); machine translation, not official **十二** 第二条中地方税法第二十条の二第二項及び第三項の改正規定並びに附則第三条の規定　公布の日から起算して三年三月を超えない範囲内において政令で定める日 suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-12 the provisions amending Article 20-2, paragraphs (2) and (3) of the Local Tax Act in Article 2, and the provisions of Article 3 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years and three months from the date of promulgation. machine translation, not official --- ## Cites - suppl-5051-1/art-1/par-1/item-1: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5051-1/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2 - suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-5051-1/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-4 - suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-5051-1/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-5 - suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-5051-1/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-6 - suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5051-1/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-7 - suppl-5051-1/art-1/par-1/item-1: 第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-5051-1/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-4 - suppl-5051-1/art-1/par-1/item-1: 第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5051-1/art-8 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8 - suppl-5051-1/art-1/par-1/item-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5051-1/art-9 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9 - suppl-5051-1/art-1/par-1/item-1: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5051-1/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2 - suppl-5051-1/art-1/par-1/item-1: 第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5051-1/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-3 - suppl-5051-1/art-1/par-1/item-1: 第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-5051-1/art-11/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-6 - suppl-5051-1/art-1/par-1/item-1: 第八項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-5051-1/art-11/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-8 - suppl-5051-1/art-1/par-1/item-1: 第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5051-1/art-13 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-13 - suppl-5051-1/art-1/par-1/item-1: 第十四条第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-5051-1/art-14/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-5 - suppl-5051-1/art-1/par-1/item-1: 第六項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-5051-1/art-14/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-6 - suppl-5051-1/art-1/par-1/item-1: 第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5051-1/art-17/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-3 - suppl-5051-1/art-1/par-1/item-1: 第六項 → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-5051-1/art-17/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-6 - suppl-5051-1/art-1/par-1/item-1: 第八項 → 地方税法 附則第十七条第八項 (Supplementary Provisions, Article 17, paragraph (8)), suppl-5051-1/art-17/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-8 - suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5051-1/art-19 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-19 - suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-5051-1/art-20 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-20 - suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5051-1/art-21 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-21 - suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5051-1/art-22 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-22 - suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5051-1/art-23 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-23 - suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-5051-1/art-24 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-24 - suppl-5051-1/art-1/par-1/item-1: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5051-1/art-26 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-26 - suppl-5051-1/art-1/par-1/item-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-5051-1/art-27 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-27 - suppl-5051-1/art-1/par-1/item-2: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5051-1/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2 - suppl-5051-1/art-1/par-1/item-2: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5051-1/art-16/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-2 - suppl-5051-1/art-1/par-1/item-3: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5051-1/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-3 - suppl-5051-1/art-1/par-1/item-3: 第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5051-1/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3 - suppl-5051-1/art-1/par-1/item-3: 第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5051-1/art-16/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-3 - suppl-5051-1/art-1/par-1/item-4: 次号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5051-1/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-5 - suppl-5051-1/art-1/par-1/item-4: 第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-5051-1/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-12 - suppl-5051-1/art-1/par-1/item-4: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-1/art-12 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12 - suppl-5051-1/art-1/par-1/item-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5051-1/art-18 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18 - suppl-5051-1/art-1/par-1/item-5: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5051-1/art-5 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-5 - suppl-5051-1/art-1/par-1/item-5: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5051-1/art-15 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-15 - suppl-5051-1/art-1/par-1/item-6: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5051-1/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2 - suppl-5051-1/art-1/par-1/item-7: 附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5051-1/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1 - suppl-5051-1/art-1/par-1/item-7: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5051-1/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-3 - suppl-5051-1/art-1/par-1/item-7: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5051-1/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-2 - suppl-5051-1/art-1/par-1/item-7: 第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5051-1/art-17/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-2 - suppl-5051-1/art-1/par-1/item-12: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5051-1/art-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4 - 地方税法 附則第二条第一項（徴収猶予の申請手続等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2/par-1 - 地方税法 附則第三条第一項（公示送達に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3/par-1 - 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-5/par-1 - 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2 - 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2 - 地方税法 附則第十条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1 - 地方税法 附則第十一条第八項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-8 - 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-1 - 地方税法 附則第十二条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-2 - 地方税法 附則第十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-15/par-1 - 地方税法 附則第十六条第十一項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-11 - 地方税法 附則第十七条第八項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-8 - 地方税法 附則第十八条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-2 - 地方税法 附則第二十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-29/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-20261027T214204-305, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-306, 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