# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)
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- 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: 第十三条 (Supplementary Provisions, Article 13)（ゴルフ場利用税に関する経過措置） — address `suppl-5061-4/art-13`
- 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-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13
- 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.
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### 第十三条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax
caption: machine translation, not official
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
**第一項** 新法第九十一条第一項及び第二項の規定は、二号施行日以後に地方税法第八十七条第一項に規定する申告書の提出期限が到来するゴルフ場利用税について適用し、二号施行日前に当該提出期限が到来したゴルフ場利用税については、なお従前の例による。
suppl-5061-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13/par-1
The provisions of Article 91, paragraphs (1) and (2) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 87, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern golf course use tax for which that deadline for filing fell before the Item 2 Effective Date.
machine translation, not official
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## Cites
- suppl-5061-4/art-13/par-1: 新法第九十一条第一項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- suppl-5061-4/art-13/par-1: 第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- suppl-5061-4/art-13/par-1: 地方税法第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
## 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二号（施行期日） — 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
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## 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-20261027T202151-361, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, 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