# 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-3301-111. 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-3301-111`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3301-111
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3301-111
- 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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## 附　則 昭和三〇年八月一日法律第一一一号
<sup>suppl-3301-111 · https://japanlaw.org/ja/local-tax-act/suppl-3301-111 · https://japanlaw.org/l/325AC0000000226/suppl-3301-111</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3301-111/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3301-111/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3301-111/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第六項**  前項の規定による改正後の地方税法第七十二条の十四及び第七十二条の十七の規定は、医療法人のこの法律の施行の日以後に終了する事業年度分の法人の事業税又は昭和三十一年度分の個人の事業税から適用し、医療法人の同日前に終了した事業年度分の法人の事業税又は昭和三十年度分以前の個人の事業税については、なお従前の例による。
<sup>suppl-3301-111/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3301-111/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3301-111/par-6</sup>
The provisions of Articles 72-14 and 72-17 of the Local Tax Act as amended by the provisions of the preceding paragraph apply to corporate enterprise tax for business years of medical care corporations that end on or after the date of enforcement of this Act, or to individual enterprise tax for fiscal year 1956, and for corporate enterprise tax for business years of medical care corporations that ended before that date, or individual enterprise tax for fiscal year 1955 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3301-111/par-6: 地方税法第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/ja/local-tax-act/art-72-14 · https://japanlaw.org/l/325AC0000000226/art-72-14
- suppl-3301-111/par-6: 第七十二条の十七 → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/ja/local-tax-act/art-72-17 · https://japanlaw.org/l/325AC0000000226/art-72-17

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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-20261027T202151-271, translated 2026-10-28
- 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