# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5051-31. 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: 附　則 (Supplementary Provisions) — address `suppl-5051-31` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5051-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-31 - 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. --- ## 附　則 令和五年五月一九日法律第三一号 suppl-5051-31 · https://japanlaw.org/en/local-tax-act/suppl-5051-31 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5051-31/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1 **第一項** この法律は、令和六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-5051-31/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1 This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第三条中国民健康保険法第七十二条第三項、第八十二条の二第三項第一号及び第四項、第八十五条の二、第八十五条の三第三項並びに第百十三条の二第一項の改正規定、第六条中高齢者の医療の確保に関する法律第四条に一項を加える改正規定、同法第六条、第七条第二項及び第八条第四項の改正規定、同条第五項の改正規定（第四号に掲げる改正規定を除く。）、同法第九条第二項及び第三項の改正規定、同条第四項の改正規定（第四号に掲げる改正規定を除く。）、同条第五項、第七項及び第十項並びに同法第十一条、第十二条第一項、第十三条第一項、第十四条第一項、第十五条、第十六条第三項、第百三十八条第一項及び第百五十七条の二の改正規定、第七条の規定並びに第十二条の規定並びに次条第一項並びに附則第四条、第七条、第八条、第十二条、第十五条、第十七条及び第十八条の規定　公布の日 suppl-5051-31/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-1 the provisions amending Article 72, paragraph (3), Article 82-2, paragraph (3), item (i) and paragraph (4), Article 85-2, Article 85-3, paragraph (3), and Article 113-2, paragraph (1) of the National Health Insurance Act in Article 3, the provision adding one paragraph to Article 4 of the Act on Assurance of Medical Care for Elderly People in Article 6, the provisions amending Article 6, Article 7, paragraph (2), and Article 8, paragraph (4) of that Act, the provision amending paragraph (5) of that Article (excluding the amending provision set forth in item (iv)), the provisions amending Article 9, paragraphs (2) and (3) of that Act, the provision amending paragraph (4) of that Article (excluding the amending provision set forth in item (iv)), the provisions amending paragraphs (5), (7) and (10) of that Article and Article 11, Article 12, paragraph (1), Article 13, paragraph (1), Article 14, paragraph (1), Article 15, Article 16, paragraph (3), Article 138, paragraph (1) and Article 157-2 of that Act, the provisions of Article 7 and the provisions of Article 12, and the provisions of paragraph (1) of the following Article and Articles 4, 7, 8, 12, 15, 17 and 18 of the Supplementary Provisions: the date of promulgation machine translation, not official **二** 略 suppl-5051-31/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-2 Omitted machine translation, not official **三** 第三条の規定（第一号に掲げる改正規定を除く。）並びに第五条中地方税法第七百三条の四第三項の改正規定（同項第二号ニ中「国民健康保険法」の下に「第七十三条の二第一項に規定する出産育児交付金を含み、同法」を加える部分を除く。）、同条第十二項及び第二十項の改正規定並びに同法第七百三条の五に一項を加える改正規定並びに附則第六条及び第二十五条の規定　令和六年一月一日 suppl-5051-31/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-3 the provisions of Article 3 (excluding the amending provisions set forth in item (i)), the provision amending Article 703-4, paragraph (3) of the Local Tax Act in Article 5 (excluding the part adding "Article 73-2, paragraph (1) (including the childbirth and childcare grant prescribed in that paragraph) and that Act" after "National Health Insurance Act" in item (ii), (d) of that paragraph), the provisions amending paragraphs (12) and (20) of Article 703-4 of that Act, and the provision adding one paragraph to Article 703-5 of that Act, and the provisions of Articles 6 and 25 of the Supplementary Provisions: January 1, 2024; machine translation, not official ### 第二条（検討） — Review caption: machine translation, not official suppl-5051-31/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-2 **第一項** 政府は、この法律の公布後、全世代対応型の持続可能な社会保障制度を構築するため、経済社会情勢の変化と社会の要請に対応し、受益と負担の均衡がとれた社会保障制度の確立を図るための更なる改革について速やかに検討を加え、その結果に基づいて所要の措置を講ずるものとする。 suppl-5051-31/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-2/par-1 After the promulgation of this Act, in order to build a sustainable social security system that serves all generations, the government is to promptly examine further reforms to establish a social security system in which benefits and burdens are balanced, in response to changes in economic and social conditions and the needs of society, and take required measures based on the results. machine translation, not official **第二項** 政府は、この法律の施行後五年を目途として、この法律による改正後のそれぞれの法律（以下この項において「改正後の各法律」という。）の施行の状況等を勘案し、必要があると認めるときは、改正後の各法律の規定について検討を加え、その結果に基づいて所要の措置を講ずるものとする。 suppl-5051-31/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-2/par-2 The government is to, with a target of five years after the enforcement of this Act, taking into account the conditions of enforcement, etc. of the respective Acts as amended by this Act (referred to as "the respective Acts as amended" in this paragraph), examine the provisions of the respective Acts as amended where it finds it necessary, and take required measures based on the results. machine translation, not official ### 第六条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-5051-31/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-6 **第一項** 第五条の規定（附則第一条第三号に掲げる改正規定に限る。）による改正後の地方税法第七百三条の四及び第七百三条の五第三項の規定は、令和五年度分の国民健康保険税のうち令和六年一月以後の期間に係るもの及び令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分の国民健康保険税のうち令和五年十二月以前の期間に係るもの及び令和四年度分までの国民健康保険税については、なお従前の例による。 suppl-5051-31/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-6/par-1 The provisions of Article 703-4 and Article 703-5, paragraph (3) of the Local Tax Act as amended by the provisions of Article 5 (limited to the amending provisions set forth in Article 1, item (iii) of the Supplementary Provisions) apply to national health insurance tax for fiscal year 2023 that pertains to the period on or after January 2024 and national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 that pertains to the period on or before December 2023 and national health insurance tax for fiscal year 2022 and earlier, the provisions then in force continue to govern. machine translation, not official ### 第十八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5051-31/art-18 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-18 **第一項** 附則第三条から前条までに規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-5051-31/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-18/par-1 Beyond what is provided from Article 3 of the Supplementary Provisions to the preceding Article, any transitional measures (including those concerning penal provisions) necessary for the enforcement of this Act are provided by Cabinet Order. machine translation, not official --- ## Cites - suppl-5051-31/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-5051-31/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-2/par-1 - suppl-5051-31/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-5051-31/art-18 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-18 - suppl-5051-31/art-1/par-1/item-3: 第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5051-31/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-1 - suppl-5051-31/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-5051-31/art-6 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-6 - suppl-5051-31/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5051-31/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-2/par-2 - suppl-5051-31/art-6/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5051-31/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-3 - suppl-5051-31/art-6/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-5051-31/art-6/par-1: 第七百三条の五第三項 → 地方税法 第七百三条の五第三項 (Article 703-5, paragraph (3)), art-703-5/par-3 — https://japanlaw.org/en/local-tax-act/art-703-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-1 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-3 - 地方税法 附則第二条第二項（検討） — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-2/par-2 - 地方税法 附則第六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-6/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-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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