# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3431-4/art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3431-4/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1 **第一項** この法律は、昭和四十三年四月一日から施行する。ただし、第百十四条の五並びに第四百八十九条第一項及び第二項の改正規定並びに附則第八条及び第十二条第一項の規定は同年六月一日から、自動車取得税に関する改正規定並びに附則第十五条、第十九条及び第二十条の規定は同年七月一日から施行する。 suppl-3431-4/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1/par-1 This Act comes into effect as of April 1, 1968; provided, however, that the provisions amending Article 114-5 and Article 489, paragraphs (1) and (2), and the provisions of Article 8 and Article 12, paragraph (1) of the Supplementary Provisions come into effect as of June 1, 1968, and the provisions amending the provisions concerning automobile acquisition tax and the provisions of Articles 15, 19 and 20 of the Supplementary Provisions come into effect as of July 1, 1968. machine translation, not official --- ## Cites - suppl-3431-4/art-1/par-1: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3431-4/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-8 - suppl-3431-4/art-1/par-1: 第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3431-4/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-12/par-1 - suppl-3431-4/art-1/par-1: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3431-4/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 --- ## 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