# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3261-95. 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: 附　則 (Supplementary Provisions) — address `suppl-3261-95` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3261-95 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3261-95 - 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. --- ## 附　則 昭和二六年三月三一日法律第九五号 suppl-3261-95 · https://japanlaw.org/ja/local-tax-act/suppl-3261-95 · https://japanlaw.org/l/325AC0000000226/suppl-3261-95 **第一項** この法律は、公布の日から施行し、この法律中に特別の定がある場合を除く外、市町村民税に関する改正規定中法人税割に関する部分及び事業税に関する改正規定中法人の行う事業に対する事業税に関する部分については昭和二十六年一月一日の属する事業年度分から、その他の部分については昭和二十六年度分の地方税から適用する。但し、固定資産税に関する改正規定中第三百八十九条第一項に関する部分は、昭和二十七年度分から適用するものとする。 suppl-3261-95/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3261-95/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3261-95/par-1 This Act comes into effect on the date of promulgation and, except as otherwise specially provided in this Act, applies from the business year that includes January 1, 1951 with respect to the portion of the amending provisions concerning municipal inhabitant tax that concerns the corporation tax levy and the portion of the amending provisions concerning enterprise tax that concerns enterprise tax on business conducted by corporations, and from local taxes for fiscal year 1951 with respect to the other portions; provided, however, that the portion of the amending provisions concerning fixed assets tax that concerns Article 389, paragraph (1) is to apply from fiscal year 1952. machine translation, not official **第三項** 改正後の第十一条の二及び第十一条の三の規定は、この法律の施行後に納期限が到来した地方団体の徴収金から適用する。 suppl-3261-95/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3261-95/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3261-95/par-3 The provisions of Article 11-2 and Article 11-3 after amendment apply from local government levies whose due date for payment arrives after this Act comes into effect. machine translation, not official **第四項** 改正後の第十五条の規定は、この法律施行の際、改正前の地方税法の規定によつて交付を求めている地方団体の徴収金と国の徴収金との間における徴収の順位の決定から適用する。この場合において、国税の督促手数料は、国税の滞納処分費とみなして改正後の第十五条第四項及び第五項の規定を適用する。 suppl-3261-95/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3261-95/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3261-95/par-4 The provisions of Article 15 after amendment apply from the determination of the order of priority in collection between national levies and local government levies for which delivery is being demanded under the provisions of the Local Tax Act before amendment at the time this Act comes into effect. In this case, the provisions of Article 15, paragraphs (4) and (5) after amendment apply, deeming the fee for demand of national tax to be expenses for the delinquent tax collection procedure of national tax. machine translation, not official **第七項** 改正後の第十六条の四第五項の規定の適用については、国税徴収法の一部を改正する法律（昭和二十六年法律第七十八号）による改正前の国税徴収法の規定による国税の督促手数料は、国税の滞納処分費とみなす。 suppl-3261-95/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3261-95/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3261-95/par-7 With regard to the application of the provisions of Article 16-4, paragraph (5) after amendment, the fee for demand of national tax under the provisions of the National Tax Collection Act prior to amendment by the Act Partially Amending the National Tax Collection Act (Act No. 78 of 1951) is deemed to be expenses for the delinquent tax collection procedure of national tax. machine translation, not official **第九項** この法律施行前にした行為に対する罰則の適用については、なお、従前の例による。 suppl-3261-95/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3261-95/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3261-95/par-9 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261027T214204-228, 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