# 地方税法 / Local Tax Act — 第一節から第二節まで (Chapter 4, Sections 1 to 2)
This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/ch-4/sec-1-to-2. 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: 第一節から第二節まで (Chapter 4, Sections 1 to 2) — address `ch-4/sec-1-to-2`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_506AC0000000060)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/ch-4/sec-1-to-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-4/sec-1-to-2
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一節から第二節まで 第一節及び第二節 削除 — Sections 1 and 2 Deleted
heading: machine translation, not official
ch-4/sec-1-to-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/ch-4/sec-1-to-2
### 第六百九十九条から第七百条の五十まで 〔削除 / repealed〕
art-699-to-700-50 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/ch-4/sec-1-to-2#art-699-to-700-50
**第一項** 削除
art-699-to-700-50/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/ch-4/sec-1-to-2#art-699-to-700-50/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和六年法律第六十号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_506AC0000000060), 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-20261027T214204-156, 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