# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5061-60`
- 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/suppl-5061-60
- The text in force has no provision at this address.
- 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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## 附　則 令和六年六月二一日法律第六〇号
<sup>suppl-5061-60 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/suppl-5061-60</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-60/art-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/suppl-5061-60#suppl-5061-60/art-1</sup>

**第一項**  この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-5061-60/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_506AC0000000060/text/suppl-5061-60#suppl-5061-60/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation.
<sup>machine translation, not official</sup>

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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 of amended wording, batch local-tax-act-amendments-20261027T202151-006, 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