# 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-5061-4/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-5061-4/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-5061-4/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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-5061-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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-5061-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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** 第一条中地方税法第七十二条の八十八第一項並びに第七十二条の九十五第一項第二号及び第二項の改正規定　公布の日から起算して十日を経過した日 suppl-5061-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-1 the provisions in Article 1 amending Article 72-88, paragraph (1) and Article 72-95, paragraph (1), item (ii) and paragraph (2) of the Local Tax Act: the date on which 10 days have elapsed from the date of promulgation; machine translation, not official **二** 第一条中地方税法の目次の改正規定、同法第十一条第一項及び第五項の改正規定、同法第一章第四節中第十一条の九を第十一条の十とし、第十一条の八の次に一条を加える改正規定並びに同法第十六条の四第四項及び第十二項、第七十一条の十五第一項及び第二項、第七十一条の三十六第一項及び第二項、第七十一条の五十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第七十四条の二十四第一項及び第二項、第九十一条第一項及び第二項、第百四十四条の四十八第一項及び第二項、第百七十二条第一項及び第二項、第二百七十九条第一項及び第二項、第三百二十八条の十二第一項及び第二項、第四百六十三条の四第一項及び第二項、第四百八十四条第一項及び第二項、第五百三十七条第一項及び第二項、第六百十条第一項及び第二項、第六百八十九条第一項及び第二項、第七百一条の十三第一項及び第二項、第七百一条の六十二第一項及び第二項、第七百二十二条第一項及び第二項並びに第七百三十三条の十九第一項及び第二項の改正規定並びに同法附則第五条の四の二、第四十四条の三第一項及び第三項並びに第四十五条の改正規定並びに次条並びに附則第三条、第四条第一項から第三項まで、第六条第三項、第十二条から第十四条まで、第十六条、第十七条、第十八条第一項、第二十二条から第二十七条まで、第二十八条第一項、第三十条第二項及び第三十一条の規定　令和七年一月一日 suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-2 the provisions in Article 1 amending the table of contents of the Local Tax Act, amending Article 11, paragraphs (1) and (5) of that Act, amending Chapter I, Section 4 of that Act by changing Article 11-9 to Article 11-10 and adding one Article after Article 11-8, and amending Article 16-4, paragraphs (4) and (12), Article 71-15, paragraphs (1) and (2), Article 71-36, paragraphs (1) and (2), Article 71-56, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 74-24, paragraphs (1) and (2), Article 91, paragraphs (1) and (2), Article 144-48, paragraphs (1) and (2), Article 172, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 328-12, paragraphs (1) and (2), Article 463-4, paragraphs (1) and (2), Article 484, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 610, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 701-62, paragraphs (1) and (2), Article 722, paragraphs (1) and (2), and Article 733-19, paragraphs (1) and (2) of that Act, the provisions amending Article 5-4-2, Article 44-3, paragraphs (1) and (3), and Article 45 of the Supplementary Provisions of that Act, and the provisions of the following Article, and of Article 3, Article 4, paragraphs (1) through (3), Article 6, paragraph (3), Articles 12 through 14, Article 16, Article 17, Article 18, paragraph (1), Articles 22 through 27, Article 28, paragraph (1), Article 30, paragraph (2), and Article 31 of the Supplementary Provisions: January 1, 2025; machine translation, not official **三** 第二条並びに附則第七条及び第十五条の規定　令和七年四月一日 suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-3 Article 2 and the provisions of Articles 7 and 15 of the Supplementary Provisions: April 1, 2025; machine translation, not official **四** 第三条中地方税法第七十二条の二第一項第一号ロ及び第二項並びに第七十二条の二十六第九項の改正規定並びに同法附則第八条の三の三の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定及び同条の次に一条を加える改正規定並びに附則第八条第一項から第四項までの規定　令和八年四月一日 suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-4 the provisions in Article 3 amending Article 72-2, paragraph (1), item (i), (b) and paragraph (2) and Article 72-26, paragraph (9) of the Local Tax Act, the provisions deleting the heading of Article 8-3-3 of the Supplementary Provisions of that Act and adding a heading before that Article, the provisions amending that Article, and the provisions adding one Article after that Article, and the provisions of Article 8, paragraphs (1) through (4) of the Supplementary Provisions: April 1, 2026; machine translation, not official **五** 第一条中地方税法附則第三十三条第五項の改正規定（「令和六年六月三十日」を「令和八年三月三十一日」に、「令和五年分」を「令和七年分」に改める部分に限る。）　特定農産加工業経営改善臨時措置法の一部を改正する法律（令和六年法律第十五号）附則ただし書に規定する規定の施行の日 suppl-5061-4/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-5 the provisions in Article 1 amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "June 30, 2024" with "March 31, 2026" and "2023" with "2025"): the date of enforcement of the provisions prescribed in the proviso to the Supplementary Provisions of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 15 of 2024); machine translation, not official **六** 第一条中地方税法第二十三条第一項第四号及び第二百九十二条第一項第四号の改正規定並びに同法附則第八条第十一項及び第十二項の改正規定並びに附則第四条第五項及び第十八条第三項の規定　新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日 suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-6 the provisions in Article 1 amending Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) of the Local Tax Act, the provisions amending Article 8, paragraphs (11) and (12) of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (5) and Article 18, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024); machine translation, not official **七** 第一条中地方税法附則第三十三条第五項の改正規定（「令和六年六月三十日」を「令和八年三月三十一日」に、「令和五年分」を「令和七年分」に改める部分を除く。）及び附則第二十八条第二項の規定　特定農産加工業経営改善臨時措置法の一部を改正する法律（令和六年法律第十五号）の施行の日 suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-7 the provisions in Article 1 amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "June 30, 2024" with "March 31, 2026" and "2023" with "2025") and the provisions of Article 28, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 15 of 2024); machine translation, not official **八** 第一条中地方税法附則第十条に二項を加える改正規定（第八項に係る部分に限る。）及び同法附則第十五条第三十三項の改正規定　都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日 suppl-5061-4/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-8 the provisions in Article 1 adding two paragraphs to Article 10 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (8)) and the provisions amending Article 15, paragraph (33) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024); machine translation, not official **九** 第一条中地方税法附則第十五条第一項の改正規定（「流通業務の総合化及び効率化の促進に関する法律」を「物資の流通の効率化に関する法律」に、「。以下この項において「流通業務総合効率化促進法」という。）第四条第一項」を「）第六条第一項」に、「流通業務総合効率化促進法第二条第二号」を「同法第四条第二号」に改める部分に限る。）　流通業務の総合化及び効率化の促進に関する法律及び貨物自動車運送事業法の一部を改正する法律（令和六年法律第二十三号）の施行の日 suppl-5061-4/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-9 the provisions in Article 1 amending Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Act on Advancement of Integration and Streamlining of Distribution Business" with "Act on Improving the Efficiency of Distribution of Goods", replacing "; hereinafter in this paragraph referred to as the "Distribution Operations Integration and Efficiency Promotion Act"), Article 4, paragraph (1)" with "), Article 6, paragraph (1)", and replacing "Article 2, item (ii) of the Distribution Operations Integration and Efficiency Promotion Act" with "Article 4, item (ii) of that Act"): the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business and the Motor Truck Transportation Business Act (Act No. 23 of 2024); machine translation, not official **十** 第三条（第四号及び次号に掲げる改正規定を除く。）並びに附則第八条第五項、第十条及び第三十七条の規定　公益信託に関する法律（令和六年法律第三十号）の施行の日 suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10 the provisions of Article 3 (excluding the amending provisions set forth in item (iv) and the following item) and of Article 8, paragraph (5), Article 10 and Article 37 of the Supplementary Provisions: the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024); machine translation, not official **十一** 第三条中地方税法第三十七条の二第一項第三号及び第三百十四条の七第一項第三号の改正規定並びに同法附則第三条の二の四第一項及び第三項の改正規定並びに附則第五条及び第十九条の規定　前号に掲げる規定の施行の日の属する年の翌年の一月一日 suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-11 the provisions in Article 3 amending Article 37-2, paragraph (1), item (iii) and Article 314-7, paragraph (1), item (iii) of the Local Tax Act, the provisions amending Article 3-2-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act, and the provisions of Articles 5 and 19 of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the provisions set forth in the preceding item. machine translation, not official --- ## Cites - suppl-5061-4/art-1/par-1/item-2: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5061-4/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-2 - suppl-5061-4/art-1/par-1/item-2: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5061-4/art-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-3 - suppl-5061-4/art-1/par-1/item-2: 第四条第一項から第三項まで → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5061-4/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-1 - suppl-5061-4/art-1/par-1/item-2: 第四条第一項から第三項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5061-4/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-2 - suppl-5061-4/art-1/par-1/item-2: 第四条第一項から第三項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5061-4/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-3 - suppl-5061-4/art-1/par-1/item-2: 第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5061-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/par-3 - suppl-5061-4/art-1/par-1/item-2: 第十二条から第十四条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5061-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-12 - suppl-5061-4/art-1/par-1/item-2: 第十二条から第十四条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5061-4/art-13 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13 - suppl-5061-4/art-1/par-1/item-2: 第十二条から第十四条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5061-4/art-14 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-14 - suppl-5061-4/art-1/par-1/item-2: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5061-4/art-16 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-16 - suppl-5061-4/art-1/par-1/item-2: 第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5061-4/art-17 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-17 - suppl-5061-4/art-1/par-1/item-2: 第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5061-4/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-1 - suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5061-4/art-22 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-22 - suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5061-4/art-23 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-23 - suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-5061-4/art-24 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-24 - suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-5061-4/art-25 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-25 - suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5061-4/art-26 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-26 - suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-5061-4/art-27 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-27 - suppl-5061-4/art-1/par-1/item-2: 第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-5061-4/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-1 - suppl-5061-4/art-1/par-1/item-2: 第三十条第二項 → 地方税法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5061-4/art-30/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30/par-2 - suppl-5061-4/art-1/par-1/item-2: 第三十一条 → 地方税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-5061-4/art-31 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-31 - suppl-5061-4/art-1/par-1/item-3: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5061-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7 - suppl-5061-4/art-1/par-1/item-3: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5061-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15 - suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-5061-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-1 - suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5061-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2 - suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-5061-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-3 - suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5061-4/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4 - suppl-5061-4/art-1/par-1/item-6: 附則第四条第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-5061-4/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-5 - suppl-5061-4/art-1/par-1/item-6: 第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5061-4/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-3 - suppl-5061-4/art-1/par-1/item-7: 附則第二十八条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-5061-4/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2 - suppl-5061-4/art-1/par-1/item-10: 第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5061-4/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-4 - suppl-5061-4/art-1/par-1/item-10: 次号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5061-4/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-11 - suppl-5061-4/art-1/par-1/item-10: 附則第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-5061-4/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5 - suppl-5061-4/art-1/par-1/item-10: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5061-4/art-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10 - suppl-5061-4/art-1/par-1/item-11: 前号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5061-4/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10 ## Cited by 10 provisions cite 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-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10 - 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-11 - 地方税法 附則第二条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-2/par-1 - 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-5 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-1 - 地方税法 附則第八条第五項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5 - 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10/par-1 - 地方税法 附則第二十八条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2 - 地方税法 附則第三十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-35/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-20261027T202151-361, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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