# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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- 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-3441-16/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-3441-16/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16/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.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3441-16/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-1
**第一項** この法律は、公布の日から施行する。ただし、第一条中地方税法第四十二条第三項の改正規定及び宅地開発税に関する改正規定は昭和四十四年六月一日から、同法第百十四条の四、第百十四条の五第一項、第百十五条及び第百二十九条第三項の改正規定は同年十月一日から施行する。
suppl-3441-16/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-1/par-1
This Act comes into effect as of the date of promulgation; provided, however, that the provisions in Article 1 amending Article 42, paragraph (3) of the Local Tax Act and the provisions amending the provisions concerning residential land development tax come into effect on June 1, 1969, and the provisions amending Article 114-4, Article 114-5, paragraph (1), Article 115 and Article 129, paragraph (3) of that Act come into effect on October 1 of the same year.
machine translation, not official
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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-20261027T214204-235, 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