# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5081-2/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-5081-2/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-2/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1</sup>

**第一項**  この法律は、令和八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。
<sup>suppl-5081-2/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1</sup>
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第三十七条の二第二項の改正規定（同項第五号中「第五項」を「第四項」に改める部分を除く。）、同条第三項の改正規定、同法第三百十四条の七第二項の改正規定（同項第五号中「第五項」を「第四項」に改める部分を除く。）及び同条第三項の改正規定並びに附則第三条第五項及び第六項並びに第十一条第四項及び第五項の規定　令和八年十月一日
  <sup>suppl-5081-2/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending Article 37-2, paragraph (2) of the Local Tax Act (excluding the part replacing "paragraph (5)" with "paragraph (4)" in item (v) of that paragraph), the provisions amending paragraph (3) of that Article, the provisions amending Article 314-7, paragraph (2) of that Act (excluding the part replacing "paragraph (5)" with "paragraph (4)" in item (v) of that paragraph), and the provisions amending paragraph (3) of that Article, and the provisions of Article 3, paragraphs (5) and (6) and Article 11, paragraphs (4) and (5) of the Supplementary Provisions: October 1, 2026.
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第二十三条第一項第六号、第七号及び第九号並びに第三十四条第一項第六号の改正規定、同法第三十七条の二第十一項の改正規定（同項第一号に係る部分を除く。）、同法第四十五条の三の二第一項第二号、第四十五条の三の三、第二百九十二条第一項第六号、第七号及び第九号並びに第三百十四条の二第一項第六号の改正規定、同法第三百十四条の七第十一項の改正規定（同項第一号に係る部分を除く。）並びに同法第三百十七条の三の二第一項第二号及び第三百十七条の三の三の改正規定並びに同法附則第三条の三第一項の改正規定（第十七号に掲げる改正規定を除く。）、同法附則第四条の五第一項の改正規定（第十六号に掲げる改正規定を除く。）、同条第三項の改正規定、同法附則第五条の四の二第一項の改正規定（「令和二十年度」を「令和二十五年度」に改める部分、「令和七年」を「令和十二年」に改める部分及び同項第一号に係る部分（「阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律」の下に「（平成七年法律第十一号）」を加える部分を除く。）に限る。）、同条第三項の改正規定、同条第五項の改正規定（「令和二十年度」を「令和二十五年度」に改める部分、「令和七年」を「令和十二年」に改める部分及び同項第一号に係る部分に限る。）、同条第七項の改正規定、同法附則第五条の五の改正規定（第十七号に掲げる改正規定を除く。）、同法附則第三十三条の二の二第一項及び第二項の改正規定、同条を同法附則第三十三条の二の三とし、同法附則第三十三条の二の次に一条を加える改正規定、同法附則第三十五条の二の二第二項、第三十五条の二の三第二項、第三十五条の三の二及び第三十五条の三の四第三項の改正規定、同条を同法附則第三十五条の三の五とする改正規定、同法附則第三十五条の三の三を同法附則第三十五条の三の四とし、同法附則第三十五条の三の二の次に一条を加える改正規定、同法附則第四十五条第一項の表附則第五条の四の二第一項第一号の項の改正規定（「附則第五条の四の二第一項第一号」を「第一項第一号」に改める部分を除く。）並びに同条第四項の表附則第五条の四の二第五項第一号の項の改正規定（「附則第五条の四の二第五項第一号」を「第五項第一号」に改める部分を除く。）並びに附則第三条第二項、第九項、第十項及び第十二項並びに第十一条第二項及び第八項から第十項までの規定　令和九年一月一日
  <sup>suppl-5081-2/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-2</sup>
  the provisions in Article 1 amending Article 23, paragraph (1), items (vi), (vii) and (ix) and Article 34, paragraph (1), item (vi) of the Local Tax Act, the provision amending Article 37-2, paragraph (11) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 45-3-2, paragraph (1), item (ii), Article 45-3-3, Article 292, paragraph (1), items (vi), (vii) and (ix), and Article 314-2, paragraph (1), item (vi) of that Act, the provision amending Article 314-7, paragraph (11) of that Act (excluding the part pertaining to item (i) of that paragraph), and the provisions amending Article 317-3-2, paragraph (1), item (ii) and Article 317-3-3 of that Act, and the provision amending Article 3-3, paragraph (1) of the Supplementary Provisions of that Act (excluding the amending provision set forth in item (xvii)), the provision amending Article 4-5, paragraph (1) of the Supplementary Provisions of that Act (excluding the amending provision set forth in item (xvi)), the provision amending paragraph (3) of that Article, the provision amending Article 5-4-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "fiscal year 2038" with "fiscal year 2043", the part replacing "2025" with "2030", and the part pertaining to item (i) of that paragraph (excluding the part adding "(Act No. 11 of 1995)" after "Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake")), the provision amending paragraph (3) of that Article, the provision amending paragraph (5) of that Article (limited to the part replacing "fiscal year 2038" with "fiscal year 2043", the part replacing "2025" with "2030", and the part pertaining to item (i) of that paragraph), the provision amending paragraph (7) of that Article, the provision amending Article 5-5 of the Supplementary Provisions of that Act (excluding the amending provision set forth in item (xvii)), the provisions amending Article 33-2-2, paragraphs (1) and (2) of the Supplementary Provisions of that Act, the provisions renumbering that Article as Article 33-2-3 of the Supplementary Provisions of that Act and adding one Article after Article 33-2 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-2, paragraph (2), Article 35-2-3, paragraph (2), Article 35-3-2 and Article 35-3-4, paragraph (3) of the Supplementary Provisions of that Act, the provision renumbering that Article as Article 35-3-5 of the Supplementary Provisions of that Act, the provisions renumbering Article 35-3-3 of the Supplementary Provisions of that Act as Article 35-3-4 of the Supplementary Provisions of that Act and adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, the provision amending the entry for Article 5-4-2, paragraph (1), item (i) of the Supplementary Provisions in the table in Article 45, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 5-4-2, paragraph (1), item (i) of the Supplementary Provisions" with "paragraph (1), item (i)"), and the provision amending the entry for Article 5-4-2, paragraph (5), item (i) of the Supplementary Provisions in the table in paragraph (4) of that Article (excluding the part replacing "Article 5-4-2, paragraph (5), item (i) of the Supplementary Provisions" with "paragraph (5), item (i)"), and the provisions of Article 3, paragraphs (2), (9), (10) and (12) and Article 11, paragraphs (2) and (8) through (10) of the Supplementary Provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第二十七条第二項の改正規定、同法第六十九条の次に一条を加える改正規定、同法第七十一条の二十の次に一条を加える改正規定、同法第七十一条の四十一の次に一条を加える改正規定、同法第七十一条の六十一の次に一条を加える改正規定、同法第七十二条の八第二項の改正規定、同法第七十二条の六十九の次に一条を加える改正規定、同法第七十三条の三十七の次に一条を加える改正規定、同法第七十四条の二十八の次に一条を加える改正規定、同法第九十五条の次に一条を加える改正規定、同法第百四十四条の五十二の次に一条を加える改正規定、同法第百七十七条の二十二を同法第百六十九条とし、同条の次に一条を加える改正規定（同法第百七十七条の二十二を同法第百六十九条とする部分を除く。）、同法第二百一条の次に一条を加える改正規定、同法第二百八十六条の次に一条を加える改正規定、同法第二百九十九条第二項の改正規定、同法第三百三十二条の次に一条を加える改正規定、同法第三百五十一条の改正規定、同法第三百七十四条の次に一条を加える改正規定、同法第四百六十三条の二十八を同法第四百六十一条とし、同条の次に一条を加える改正規定（同法第四百六十三条の二十八を同法第四百六十一条とする部分を除く。）、同法第四百八十五条の四の次に一条を加える改正規定、同法第五百四十二条の次に一条を加える改正規定、同法第六百十四条の次に一条を加える改正規定、同法第六百九十六条の次に一条を加える改正規定、同法第七百条の六十七の次に一条を加える改正規定、同法第七百一条の十九の次に一条を加える改正規定、同法第七百一条の三十六第二項の改正規定、同法第七百一条の六十六の次に一条を加える改正規定、同法第七百二十九条の次に一条を加える改正規定、同法第七百三十三条の二十五の次に一条を加える改正規定及び同法第七百三十九条の六の改正規定並びに第四条（第五号に掲げる改正規定を除く。）、第五条（同号に掲げる改正規定を除く。）及び第六条（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十四条第一項及び第十七条の改正規定を除く。）並びに附則第十四条第二項の規定　令和九年四月一日
  <sup>suppl-5081-2/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-3</sup>
  the provision in Article 1 amending Article 27, paragraph (2) of the Local Tax Act, the provision adding one Article after Article 69 of that Act, the provision adding one Article after Article 71-20 of that Act, the provision adding one Article after Article 71-41 of that Act, the provision adding one Article after Article 71-61 of that Act, the provision amending Article 72-8, paragraph (2) of that Act, the provision adding one Article after Article 72-69 of that Act, the provision adding one Article after Article 73-37 of that Act, the provision adding one Article after Article 74-28 of that Act, the provision adding one Article after Article 95 of that Act, the provision adding one Article after Article 144-52 of that Act, the provisions renumbering Article 177-22 of that Act as Article 169 of that Act and adding one Article after that Article (excluding the part renumbering Article 177-22 of that Act as Article 169 of that Act), the provision adding one Article after Article 201 of that Act, the provision adding one Article after Article 286 of that Act, the provision amending Article 299, paragraph (2) of that Act, the provision adding one Article after Article 332 of that Act, the provision amending Article 351 of that Act, the provision adding one Article after Article 374 of that Act, the provisions renumbering Article 463-28 of that Act as Article 461 of that Act and adding one Article after that Article (excluding the part renumbering Article 463-28 of that Act as Article 461 of that Act), the provision adding one Article after Article 485-4 of that Act, the provision adding one Article after Article 542 of that Act, the provision adding one Article after Article 614 of that Act, the provision adding one Article after Article 696 of that Act, the provision adding one Article after Article 700-67 of that Act, the provision adding one Article after Article 701-19 of that Act, the provision amending Article 701-36, paragraph (2) of that Act, the provision adding one Article after Article 701-66 of that Act, the provision adding one Article after Article 729 of that Act, the provision adding one Article after Article 733-25 of that Act and the provision amending Article 739-6 of that Act, and the provisions of Article 4 (excluding the amending provisions set forth in item (v)), Article 5 (excluding the amending provision set forth in that item) and Article 6 (excluding the provisions amending Article 14, paragraph (1) and Article 17 of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax), and the provisions of Article 14, paragraph (2) of the Supplementary Provisions: April 1, 2027;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法第七百四十七条の四の前の見出し、同条及び第七百四十七条の五第一項の改正規定　令和九年五月一日
  <sup>suppl-5081-2/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-4</sup>
  the provisions in Article 1 amending the heading preceding Article 747-4, Article 747-4 and Article 747-5, paragraph (1) of the Local Tax Act: May 1, 2027;
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法第十六条の四第一項の改正規定（「第二十二条の四第一項に規定する記録命令付差押え」を「電磁的記録提供命令」に改める部分に限る。）、同法第二十二条を第二十一条の二とし、同条の次に一条を加える改正規定、同法第二十二条の四、第二十二条の五第一項及び第二項、第二十二条の六第一項、第二十二条の七、第二十二条の九、第二十二条の十一から第二十二条の十三まで、第二十二条の十四第一項、第二十二条の十五、第二十二条の十六第一項、第二十二条の十七並びに第二十二条の十八第一項の改正規定、同条の次に一条を加える改正規定、同法第二十二条の十九の改正規定、同法第二十二条の二十（見出しを含む。）の改正規定、同法第二十二条の二十一及び第二十二条の二十二の改正規定、同法第二十二条の二十三（見出しを含む。）の改正規定並びに同法第二十二条の二十四、第二十二条の二十八第一項、第二十二条の三十、第二十二条の三十一及び第七十二条の百十一第一項の改正規定並びに同法附則第九条の十二の改正規定、第四条中地方税法等の一部を改正する等の法律附則第三十一条第二項の規定によりなおその効力を有するものとされた同法第九条の規定による廃止前の地方法人特別税等に関する暫定措置法第十九条の改正規定、第五条中森林環境税及び森林環境譲与税に関する法律第十七条の改正規定並びに第六条中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十七条の改正規定並びに次条及び附則第二十一条の規定　令和九年十月一日
  <sup>suppl-5081-2/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-5</sup>
  the provision in Article 1 amending Article 16-4, paragraph (1) of the Local Tax Act (limited to the part replacing "seizure with an order to record prescribed in Article 22-4, paragraph (1)" with "order to provide electronic or magnetic records"), the provisions renumbering Article 22 of that Act as Article 21-2 and adding one Article after that Article, the provisions amending Article 22-4, Article 22-5, paragraphs (1) and (2), Article 22-6, paragraph (1), Article 22-7, Article 22-9, Articles 22-11 through 22-13, Article 22-14, paragraph (1), Article 22-15, Article 22-16, paragraph (1), Article 22-17 and Article 22-18, paragraph (1) of that Act, the provision adding one Article after that Article, the provision amending Article 22-19 of that Act, the provision amending Article 22-20 (including its heading) of that Act, the provisions amending Article 22-21 and Article 22-22 of that Act, the provision amending Article 22-23 (including its heading) of that Act, and the provisions amending Article 22-24, Article 22-28, paragraph (1), Article 22-30, Article 22-31 and Article 72-111, paragraph (1) of that Act, and the provision amending Article 9-12 of the Supplementary Provisions of that Act, the provision in Article 4 amending Article 19 of the Act on Temporary Measures concerning Special Local Corporation Tax before repeal by the provisions of Article 9 of the Act Partially Amending the Local Tax Act, etc., and Other Matters that remains in force pursuant to the provisions of Article 31, paragraph (2) of the Supplementary Provisions of that Act, the provision in Article 5 amending Article 17 of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, the provision in Article 6 amending Article 17 of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax, and the provisions of the following Article and Article 21 of the Supplementary Provisions: October 1, 2027;
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法第三十四条第一項第八号の二、第五十三条、第三百十四条の二第一項第八号の二及び第三百二十一条の八の改正規定並びに同法附則第五条の六、第七条の三及び第三十四条第四項の改正規定、同法附則第三十四条の二の改正規定（同条第一項、第二項、第四項及び第五項中「令和八年度」を「令和十一年度」に改める部分を除く。）並びに同法附則第三十四条の二の二、第四十四条の二第六項の表附則第三十四条の二第六項の項及び第八項の表附則第三十四条の二第六項の項並びに第四十四条の三第四項の改正規定並びに附則第三条第四項、第十四項及び第十五項並びに第十一条第三項及び第十二項の規定　令和十年一月一日
  <sup>suppl-5081-2/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-6</sup>
  the provisions in Article 1 amending Article 34, paragraph (1), item (viii)-2, Article 53, Article 314-2, paragraph (1), item (viii)-2 and Article 321-8 of the Local Tax Act, and the provisions amending Article 5-6, Article 7-3 and Article 34, paragraph (4) of the Supplementary Provisions of that Act, the provision amending Article 34-2 of the Supplementary Provisions of that Act (excluding the part replacing "fiscal year 2026" with "fiscal year 2029" in paragraphs (1), (2), (4) and (5) of that Article), and the provisions amending Article 34-2-2 of the Supplementary Provisions of that Act, the entry for Article 34-2, paragraph (6) of the Supplementary Provisions in the table in Article 44-2, paragraph (6) of the Supplementary Provisions of that Act, the entry for Article 34-2, paragraph (6) of the Supplementary Provisions in the table in paragraph (8) of that Article, and Article 44-3, paragraph (4) of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (4), (14) and (15) and Article 11, paragraphs (3) and (12) of the Supplementary Provisions: January 1, 2028;
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第七十二条の七十八の改正規定、同法第七十二条の八十の三（見出しを含む。）の改正規定、同条の次に一条を加える改正規定、同法第七百四十七条の六第三項の改正規定及び同条に一項を加える改正規定並びに附則第七条の規定　令和十年四月一日
  <sup>suppl-5081-2/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-7</sup>
  the provisions in Article 1 amending Article 72-78 of the Local Tax Act, the provision amending Article 72-80-3 (including its heading) of that Act, the provision adding one Article after that Article, the provision amending Article 747-6, paragraph (3) of that Act and the provision adding one paragraph to that Article, and the provisions of Article 7 of the Supplementary Provisions: April 1, 2028;
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法第七十三条の十四第一項、第七十三条の二十四第一項及び第三百四十八条第二項第二号の五の改正規定並びに同法附則第十一条第八項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）、同法附則第十五条第二十八項の改正規定（「（昭和二十四年法律第百九十三号）」を削る部分に限る。）、同条第四十項第一号の改正規定、同法附則第十五条の六第一項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に、「、次条並びに附則第十五条の八」を「から附則第十五条の八まで」に改める部分を除く。）、同条第二項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）、同法附則第十五条の七第一項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）並びに附則第八条第二項、第三項及び第五項並びに第十四条第十項から第十三項までの規定　令和十一年四月一日
  <sup>suppl-5081-2/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-8</sup>
  the provisions in Article 1 amending Article 73-14, paragraph (1), Article 73-24, paragraph (1) and Article 348, paragraph (2), item (ii)-5 of the Local Tax Act, and the provision amending Article 11, paragraph (8) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2031"), the provision amending Article 15, paragraph (28) of the Supplementary Provisions of that Act (limited to the part deleting "(Act No. 193 of 1949)"), the provision amending paragraph (40), item (i) of that Article, the provision amending Article 15-6, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2031" and the part replacing ", the following Article and Article 15-8 of the Supplementary Provisions" with "through Article 15-8 of the Supplementary Provisions"), the provision amending paragraph (2) of that Article (excluding the part replacing "March 31, 2026" with "March 31, 2031"), the provision amending Article 15-7, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2031") and the provision amending paragraph (2) of that Article (excluding the part replacing "March 31, 2026" with "March 31, 2031"), and the provisions of Article 8, paragraphs (2), (3) and (5) and Article 14, paragraphs (10) through (13) of the Supplementary Provisions: April 1, 2029;
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法第十六条の四第一項の改正規定（第五号に掲げる改正規定を除く。）　情報通信技術の進展等に対応するための刑事訴訟法等の一部を改正する法律（令和七年法律第三十九号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-9</sup>
  the provision in Article 1 amending Article 16-4, paragraph (1) of the Local Tax Act (excluding the amending provision set forth in item (v)): the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Code of Criminal Procedure, etc. to Respond to Advances in Information and Communications Technology, etc. (Act No. 39 of 2025);
  <sup>machine translation, not official</sup>

  **十**  第二条並びに附則第四条及び第十二条の規定　経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-10</sup>
  the provisions of Article 2 and Articles 4 and 12 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026);
  <sup>machine translation, not official</sup>

  **十一**  第一条中地方税法附則第十五条第一項の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）並びに附則第十四条第三項及び第十七条第二項の規定　物資の流通の効率化に関する法律の一部を改正する法律（令和八年法律第二十一号）の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-11</sup>
  the provision in Article 1 amending Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "March 31, 2026" with "March 31, 2028"), and the provisions of Article 14, paragraph (3) and Article 17, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Improving the Efficiency of Distribution of Goods (Act No. 21 of 2026);
  <sup>machine translation, not official</sup>

  **十二**  第一条中地方税法附則第十条第七項の改正規定（「第二条第九号」を「第二条第十号」に改める部分に限る。）、同法附則第十五条第十七項の改正規定（同項を同条第十六項とする部分を除く。）及び同条第四十四項の改正規定（同項を同条第四十三項とする部分を除く。）　地域公共交通の活性化及び再生に関する法律の一部を改正する法律（令和八年法律第三十五号）の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-12</sup>
  the provision in Article 1 amending Article 10, paragraph (7) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 2, item (ix)" with "Article 2, item (x)"), the provision amending Article 15, paragraph (17) of the Supplementary Provisions of that Act (excluding the part renumbering that paragraph as paragraph (16) of that Article) and the provision amending paragraph (44) of that Article (excluding the part renumbering that paragraph as paragraph (43) of that Article): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 35 of 2026);
  <sup>machine translation, not official</sup>

  **十三**  第一条中地方税法附則第十一条第七項の改正規定（「令和八年三月三十一日」を「令和十一年三月三十一日」に改める部分を除く。）、同条第十四項の改正規定及び同法附則第十五条第十四項の改正規定（「令和八年三月三十一日」を「令和十一年三月三十一日」に改める部分及び同項を同条第十三項とする部分を除く。）並びに附則第八条第四項、第十四条第五項及び第十七条第三項の規定　都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-13</sup>
  the provision in Article 1 amending Article 11, paragraph (7) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "March 31, 2026" with "March 31, 2029"), the provision amending paragraph (14) of that Article, and the provision amending Article 15, paragraph (14) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2029" and the part renumbering that paragraph as paragraph (13) of that Article), and the provisions of Article 8, paragraph (4), Article 14, paragraph (5) and Article 17, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026);
  <sup>machine translation, not official</sup>

  **十四**  第三条並びに附則第五条及び第十三条の規定　産業技術力強化法の一部を改正する法律（令和八年法律第四十一号）の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-14</sup>
  the provisions of Article 3 and Articles 5 and 13 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Industrial Technology Enhancement Act (Act No. 41 of 2026);
  <sup>machine translation, not official</sup>

  **十五**  第一条中地方税法第七十三条の六第三項及び第五項並びに第七十三条の十四第八項及び第九項の改正規定　都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-15 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-15</sup>
  the provisions in Article 1 amending Article 73-6, paragraphs (3) and (5) and Article 73-14, paragraphs (8) and (9) of the Local Tax Act: 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 Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026);
  <sup>machine translation, not official</sup>

  **十六**  第一条中地方税法附則第四条の五第一項の改正規定（「第四条第五項第三号」を「第四条第九項第三号」に改める部分に限る。）　医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和七年法律第三十七号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-5081-2/art-1/par-1/item-16 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-16</sup>
  the provision in Article 1 amending Article 4-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)"): the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 37 of 2025);
  <sup>machine translation, not official</sup>

  **十七**  第一条中地方税法附則第三条の三第一項の改正規定（「附則第三十五条の四」を「附則第三十五条の三の六」に改める部分に限る。）、同法附則第五条の五第一項の改正規定（「又は附則第三十五条の四第一項の規定の適用を受けるとき」を「、附則第三十五条の三の六第一項又は附則第三十五条の四第一項の規定の適用を受けるとき」に改める部分及び同項第五号に係る部分に限る。）、同条第二項の改正規定（「又は附則第三十五条の四第四項の規定の適用を受けるとき」を「、附則第三十五条の三の六第四項又は附則第三十五条の四第四項の規定の適用を受けるとき」に改める部分及び同項第五号に係る部分に限る。）、同法附則第三十五条の三の四を同法附則第三十五条の三の五とし、同条の次に二条を加える改正規定（同法附則第三十五条の三の四を同法附則第三十五条の三の五とする部分を除く。）及び同法附則第三十七条の三を同法附則第三十七条の四とし、同法附則第三十七条の二の次に一条を加える改正規定並びに附則第三条第十三項及び第十六項、第十一条第十一項及び第十三項並びに第十八条の規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日の属する年の翌々年の一月一日
  <sup>suppl-5081-2/art-1/par-1/item-17 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-17</sup>
  the provision in Article 1 amending Article 3-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 35-4 of the Supplementary Provisions" with "Article 35-3-6 of the Supplementary Provisions"), the provision amending Article 5-5, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "or when the provisions of Article 35-4, paragraph (1) of the Supplementary Provisions apply" with ", when the provisions of Article 35-3-6, paragraph (1) or Article 35-4, paragraph (1) of the Supplementary Provisions apply" and the part pertaining to item (v) of that paragraph), the provision amending paragraph (2) of that Article (limited to the part replacing "or when the provisions of Article 35-4, paragraph (4) of the Supplementary Provisions apply" with ", when the provisions of Article 35-3-6, paragraph (4) or Article 35-4, paragraph (4) of the Supplementary Provisions apply" and the part pertaining to item (v) of that paragraph), the provisions renumbering Article 35-3-4 of the Supplementary Provisions of that Act as Article 35-3-5 of the Supplementary Provisions of that Act and adding two Articles after that Article (excluding the part renumbering Article 35-3-4 of the Supplementary Provisions of that Act as Article 35-3-5 of the Supplementary Provisions of that Act), and the provisions renumbering Article 37-3 of the Supplementary Provisions of that Act as Article 37-4 of the Supplementary Provisions of that Act and adding one Article after Article 37-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (13) and (16), Article 11, paragraphs (11) and (13) and Article 18 of the Supplementary Provisions: January 1 of the second year after the year in which the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) falls.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-5081-2/art-1/par-1/item-1: 附則第三条第五項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-5081-2/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-5
- suppl-5081-2/art-1/par-1/item-1: 第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5081-2/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-6
- suppl-5081-2/art-1/par-1/item-1: 第十一条第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-5081-2/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-11/par-4
- suppl-5081-2/art-1/par-1/item-1: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-5081-2/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-11/par-5
- suppl-5081-2/art-1/par-1/item-2: 第十七号 → 地方税法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-5081-2/art-1/par-1/item-17 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-17
- suppl-5081-2/art-1/par-1/item-2: 第十六号 → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-5081-2/art-1/par-1/item-16 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-16
- suppl-5081-2/art-1/par-1/item-3: 第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5081-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-5
- suppl-5081-2/art-1/par-1/item-9: 第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5081-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-5
- suppl-5081-2/art-1/par-1/item-10: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5081-2/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-4
- suppl-5081-2/art-1/par-1/item-10: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5081-2/art-12 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-12
- suppl-5081-2/art-1/par-1/item-11: 附則第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5081-2/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-3
- suppl-5081-2/art-1/par-1/item-11: 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-5081-2/art-17/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-2

## Cited by

9 provisions cite 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-5081-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-2
- 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-5081-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-3
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-9
- 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-5
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-4/par-1
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-12/par-1
- 地方税法 附則第十四条第三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-3
- 地方税法 附則第十七条第二項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-2
- 地方税法 附則第十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-19/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-20261027T214204-309, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-310, 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