# 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-3421-81. 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-3421-81`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-81
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-81
- 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 昭和四二年七月二五日法律第八一号
suppl-3421-81 · https://japanlaw.org/ja/local-tax-act/suppl-3421-81 · https://japanlaw.org/l/325AC0000000226/suppl-3421-81
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3421-81/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-81/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-81/art-1
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日（以下「施行日」という。）から施行する。ただし、第十五条の規定はこの法律の公布の日から起算して二年をこえない範囲内において政令で定める日から、附則第十一条（地方税法（昭和二十五年法律第二百二十六号）第八条第一項の改正部分を除く。）の規定は昭和四十五年一月一日から施行する。
suppl-3421-81/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-81/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-81/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as the "Effective Date"); provided, however, that the provisions of Article 15 come into effect as of the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation of this Act, and the provisions of Article 11 of the Supplementary Provisions (excluding the part amending Article 8, paragraph (1) of the Local Tax Act (Act No. 226 of 1950)) come into effect as of January 1, 1970.
machine translation, not official
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## Cites
- suppl-3421-81/art-1/par-1: 地方税法（昭和二十五年法律第二百二十六号）第八条第一項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-8/par-1
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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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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