# 地方税法 / Local Tax Act — 第五十四条 (Supplementary Provisions, Article 54)

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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: 第五十四条 (Supplementary Provisions, Article 54)（罰則に関する規定の適用） — address `suppl-3361-74/art-54`
- 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-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-54
- 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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### 第五十四条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3361-74/art-54 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-54 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-54</sup>

**第一項**  新法の罰則に関する規定は、この法律の施行後にした違反行為について適用し、この法律の施行前にした違反行為並びにこの附則の規定により従前の例によることとされる地方税及びこの附則の規定によりなお効力を有するものとされる旧法の規定に係る地方税に係るこの法律の施行後にした違反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。
<sup>suppl-3361-74/art-54/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-54/par-1</sup>
The penal provisions of the New Act apply to violations committed after the enforcement of this Act, and the provisions then in force continue to govern the application of penal provisions to violations committed before the enforcement of this Act and to violations committed after the enforcement of this Act that relate to local tax governed by the provisions then in force under the provisions of these Supplementary Provisions and local tax relating to the provisions of the Former Act that remain in effect under the provisions of these Supplementary Provisions.
<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 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-20261027T214204-231, 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