# 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-3401-43. 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-3401-43`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-43
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-43
- 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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## 附　則 昭和四〇年四月一日法律第四三号
<sup>suppl-3401-43 · https://japanlaw.org/ja/local-tax-act/suppl-3401-43 · https://japanlaw.org/l/325AC0000000226/suppl-3401-43</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-43/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-43/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-43/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第四項**  前項の規定による改正後の地方税法第三百四十八条第四項中酒税の保全及び酒類業組合等に関する法律による組合、連合会又は中央会が所有し、かつ、使用する事務所及び倉庫に関する部分は、昭和四十年度分の固定資産税から適用し、昭和三十九年度分までの固定資産税については、なお従前の例による。
<sup>suppl-3401-43/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-43/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-43/par-4</sup>
The provisions of Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding paragraph, with respect to the offices and warehouses owned and used by an association, federation or central association under the Act on Securing of Liquor Tax and on Liquor Business Associations, apply from fixed assets tax for fiscal year 1965, and for fixed assets tax up to fiscal year 1964, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3401-43/par-4: 地方税法第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/ja/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4

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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-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