# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-3361-74/art-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-12
- 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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### 第十二条
<sup>suppl-3361-74/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-12</sup>

**第一項**  新法第五十六条第二項及び第六十四条の規定は、この法律の施行の日以後において徴収する延滞金額の計算について適用する。ただし、同日前の期間に対応する延滞金額の計算については、なお従前の例による。
<sup>suppl-3361-74/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-12/par-1</sup>
The provisions of Article 56, paragraph (2) and Article 64 of the New Act apply to the calculation of the amount of delinquency charge collected on or after the date of enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3361-74/art-12/par-1: 新法第五十六条第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- suppl-3361-74/art-12/par-1: 第六十四条 → 地方税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/local-tax-act/art-64 · https://japanlaw.org/l/325AC0000000226/art-64

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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-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