# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（地方税法の一部改正） — address `suppl-3351-14/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16 - 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. --- ### 第十六条（地方税法の一部改正） — Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3351-14/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16 **第一項** 地方税法の一部を次のように改正する。 suppl-3351-14/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-1 The Local Tax Act is partially amended as follows. machine translation, not official **第二項** 前項の規定による改正前の地方税法の規定による土地課税台帳及び家屋課税台帳は、同項の規定による改正後の同法の規定による土地課税台帳及び家屋課税台帳とみなす。 suppl-3351-14/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-2 The land tax ledger and house tax ledger under the provisions of the Local Tax Act prior to amendment under the preceding paragraph are deemed to be the land tax ledger and house tax ledger under the provisions of the Local Tax Act as amended under that paragraph. machine translation, not official **第三項** 第一項の規定による改正前の地方税法の規定により課し、又は課すべきであつた地方税については、なお、従前の例による。 suppl-3351-14/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-3 With respect to local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act prior to amendment under paragraph (1), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3351-14/art-16/par-2: 前項 → 地方税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3351-14/art-16/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-1 - suppl-3351-14/art-16/par-3: 第一項 → 地方税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3351-14/art-16/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十六条第二項（地方税法の一部改正） — https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-2 - 地方税法 附則第十六条第三項（地方税法の一部改正） — https://japanlaw.org/ja/local-tax-act/suppl-3351-14/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3351-14/art-16/par-3 --- ## 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-20261027T214204-230, 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