# 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-3371-67. 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-3371-67` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3371-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-67 - 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 昭和三七年四月二日法律第六七号 suppl-3371-67 · https://japanlaw.org/ja/local-tax-act/suppl-3371-67 · https://japanlaw.org/l/325AC0000000226/suppl-3371-67 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3371-67/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-67/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-67/art-1 **第一項** この法律は、昭和三十七年四月一日から施行する。 suppl-3371-67/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-67/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-67/art-1/par-1 This Act comes into effect on April 1, 1962. machine translation, not official ### 第二十二条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3371-67/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3371-67/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3371-67/art-22 **第一項** 国税通則法附則第十一条第一項又は第二項の規定により従前の所得税法の例によるものとされる再調査の請求又は審査の請求については、改正後の地方税法第七十二条の五十五第二項中「不服申立てに対する決定書若しくは裁決書の送付」とあるのは「国税通則法の施行等に伴う関係法令の整備等に関する法律（昭和三十七年法律第六十七号）第一条の規定による改正前の所得税法第四十八条第五項第三号若しくは同法第四十九条第六項第三号の決定の通知」と、「当該通知を受け、又は当該送付を受け」とあるのは「当該通知を受け」として同項の規定を適用する。 suppl-3371-67/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-67/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-67/art-22/par-1 With respect to a request for reinvestigation or a request for review that is to be governed by the Income Tax Act as it then stood under Article 11, paragraph (1) or (2) of the Supplementary Provisions of the Act on General Rules for National Taxes, in applying Article 72-55, paragraph (2) of the Local Tax Act as amended, the phrase "the sending of a written decision or a written ruling on an appeal" in that paragraph is deemed to be replaced with "notice of the decision under Article 48, paragraph (5), item (iii) of the Income Tax Act prior to amendment by Article 1 of the Act on the Arrangement, etc. of Related Acts upon the Enforcement, etc. of the Act on General Rules for National Taxes (Act No. 67 of 1962), or under Article 49, paragraph (6), item (iii) of the Income Tax Act", and the phrase "receives that notice or receives that sending" with "receives that notice". machine translation, not official --- ## Cites - suppl-3371-67/art-22/par-1: 地方税法第七十二条の五十五第二項 → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-2 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-231, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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