# 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-3401-124. 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-3401-124`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-124
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-124
- 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 昭和四〇年六月一〇日法律第一二四号
<sup>suppl-3401-124 · https://japanlaw.org/ja/local-tax-act/suppl-3401-124 · https://japanlaw.org/l/325AC0000000226/suppl-3401-124</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-124/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-124/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-124/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第十八項**  附則第二項の規定による組織変更により地方公社となつた法人に関しては、前項の規定による改正後の地方税法中法人の事業税に関する規定は、当該組織変更の日後に終了する事業年度分の法人の事業税について適用し、当該組織変更の日以前に終了する事業年度分の法人の事業税については、なお従前の例による。
<sup>suppl-3401-124/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-3401-124/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-3401-124/par-18</sup>
With regard to a corporation that has become a local public corporation by entity conversion under the provisions of paragraph (2) of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of the preceding paragraph concerning corporate enterprise tax apply to corporate enterprise tax for business years ending after the date of that entity conversion, and for corporate enterprise tax for business years ending on or before the date of that entity conversion, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十九項**  附則第二項の規定による組織変更により地方公社となつた法人に関しては、附則第十七項の規定による改正後の地方税法中不動産取得税に関する規定（同法附則第五十七項の規定を除く。）は、当該組織変更の日後に、当該法人が取得し、又は当該法人から譲り受ける不動産の不動産取得税について適用し、当該組織変更の日以前に、当該法人が取得し、又は当該法人から譲り受ける不動産の不動産取得税については、なお従前の例による。
<sup>suppl-3401-124/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-3401-124/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3401-124/par-19</sup>
With regard to a corporation that has become a local public corporation by entity conversion under the provisions of paragraph (2) of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of paragraph (17) of the Supplementary Provisions concerning real property acquisition tax (excluding the provisions of paragraph (57) of the Supplementary Provisions of that Act) apply to real property acquisition tax on real property that the corporation acquires, or that is transferred from the corporation, after the date of that entity conversion, and for real property acquisition tax on real property that the corporation acquires, or that is transferred from the corporation, on or before the date of that entity conversion, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## 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-20261027T202151-276, 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