# 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-3471-11. 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-3471-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3471-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-11 - 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 昭和四七年三月三一日法律第一一号 suppl-3471-11 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3471-11/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-1 **第一項** この法律は、昭和四十七年四月一日から施行する。ただし、第四百八十九条第一項、第二項、第四項及び第十項の改正規定並びに附則第三十一条第四項を削る改正規定は、同年六月一日から施行する。 suppl-3471-11/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-1/par-1 This Act comes into effect as of April 1, 1972; provided, however, that the provisions amending Article 489, paragraphs (1), (2), (4) and (10) and the provisions deleting Article 31, paragraph (4) of the Supplementary Provisions come into effect on June 1 of the same year. machine translation, not official ### 第二条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3471-11/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-2 **第一項** 改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、昭和四十七年度分の個人の道府県民税から適用し、昭和四十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-3471-11/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-2/par-1 The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1972, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1971. machine translation, not official **第二項** 新法第三十二条第四項第一号の規定の適用については、昭和四十七年度分の個人の道府県民税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。 suppl-3471-11/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-2/par-2 With regard to the application of the provisions of Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen". machine translation, not official ### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3471-11/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3 **第一項** 新法第七十二条の四十八第三項の規定は、昭和四十七年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の事業税から適用し、同日前に終了した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。 suppl-3471-11/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-1 The provisions of Article 72-48, paragraph (3) of the New Act apply from corporate enterprise tax for business years ending on or after April 1, 1972 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official **第二項** 第四項に定めるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十七年度分の個人の事業税から適用し、昭和四十六年度分までの個人の事業税については、なお従前の例による。 suppl-3471-11/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-2 Except as provided in paragraph (4), the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1972, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1971. machine translation, not official **第三項** 新法第七十二条の十七第三項第一号の規定の適用については、昭和四十七年度分の個人の事業税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。 suppl-3471-11/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-3 With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen". machine translation, not official **第四項** 新法第七十二条の五十五の二の規定は、昭和四十八年度分の個人の事業税から適用し、昭和四十七年度分までの個人の事業税については、なお従前の例による。 suppl-3471-11/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-4 The provisions of Article 72-55-2 of the New Act apply from individual enterprise tax for fiscal year 1973, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1972. machine translation, not official ### 第四条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax caption: machine translation, not official suppl-3471-11/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-4 **第一項** 新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3471-11/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-4/par-1 The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date. machine translation, not official ### 第五条（娯楽施設利用税に関する規定の適用） — Application of Provisions on Amusement Facility Use Tax caption: machine translation, not official suppl-3471-11/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-5 **第一項** 新法第七十五条及び第七十八条の規定は、施行日以後における施設の利用に対して課すべき娯楽施設利用税について適用し、同日前における施設の利用に対して課する娯楽施設利用税については、なお従前の例による。 suppl-3471-11/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-5/par-1 The provisions of Articles 75 and 78 of the New Act apply to amusement facility use tax to be imposed on the use of facilities on or after the Effective Date, and the provisions then in force continue to govern amusement facility use tax imposed on the use of facilities before that date. machine translation, not official ### 第六条（自動車税に関する規定の適用） — Application of Provisions on Automobile Tax caption: machine translation, not official suppl-3471-11/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-6 **第一項** 新法第百四十七条及び第百五十四条の二の規定は、昭和四十七年度分の自動車税から適用し、昭和四十六年度分までの自動車税については、なお従前の例による。 suppl-3471-11/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-6/par-1 The provisions of Articles 147 and 154-2 of the New Act apply from automobile tax for fiscal year 1972, and the provisions then in force continue to govern automobile tax up to fiscal year 1971. machine translation, not official ### 第七条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3471-11/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-7 **第一項** 新法の規定中個人の市町村民税に関する部分は、昭和四十七年度分の個人の市町村民税から適用し、昭和四十六年度分までの個人の市町村民税については、なお従前の例による。 suppl-3471-11/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-7/par-1 The provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1972, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1971. machine translation, not official **第二項** 新法第三百十三条第四項第一号の規定の適用については、昭和四十七年度分の個人の市町村民税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。 suppl-3471-11/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-7/par-2 With regard to the application of the provisions of Article 313, paragraph (4), item (i) of the New Act, only for individual municipal inhabitant tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen". machine translation, not official ### 第八条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3471-11/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8 **第一項** 次項に定めるものを除き、新法の規定中固定資産税に関する部分は、昭和四十七年度分の固定資産税から適用し、昭和四十六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。 suppl-3471-11/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-1 Except as provided in the following paragraph, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1972, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1971. machine translation, not official **第二項** 新法第三百四十八条第二項第二号の七の規定中道路の改築に伴い改良された既設の立体交差化施設に関する部分及び同項第二号の八の規定並びに新法第三百四十九条の三第十七項の規定中橋りように係る線路設備等以外の線路設備等に関する部分は、昭和四十六年一月二日以後において改良され、建設され、又は取得されたこれらの規定に規定する構築物等について、昭和四十七年度分の固定資産税から適用する。 suppl-3471-11/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-2 The provisions of Article 348, paragraph (2), item (ii)-7 of the New Act in so far as they relate to existing grade-separation facilities improved in connection with road reconstruction, the provisions of item (ii)-8 of that paragraph, and the provisions of Article 349-3, paragraph (17) of the New Act in so far as they relate to track facilities, etc. other than track facilities, etc. for bridges, apply, from fixed assets tax for fiscal year 1972, to structures, etc. prescribed in those provisions that were improved, constructed or acquired on or after January 2, 1971. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）第三百四十九条の三第十九項の規定は、昭和四十六年一月一日までの間において建設された同項に規定する地下道又は跨線道路橋に対して課する固定資産税については、なおその効力を有する。 suppl-3471-11/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-3 The provisions of Article 349-3, paragraph (19) of the Local Tax Act before amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on underground passages or road bridges over railway lines, as prescribed in that paragraph, that were constructed during the period up to January 1, 1971. machine translation, not official ### 第九条（軽自動車税に関する規定の適用） — Application of Provisions on Light Motor Vehicle Tax caption: machine translation, not official suppl-3471-11/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-9 **第一項** 新法第四百四十九条の二の規定は、昭和四十七年度分の軽自動車税から適用し、昭和四十六年度分までの軽自動車税については、なお従前の例による。 suppl-3471-11/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-9/par-1 The provisions of Article 449-2 of the New Act apply from light motor vehicle tax for fiscal year 1972, and for light motor vehicle tax up to fiscal year 1971, the provisions then in force continue to govern. machine translation, not official ### 第十条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax caption: machine translation, not official suppl-3471-11/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-10 **第一項** 新法第四百八十九条第一項、第二項、第四項及び第十項の規定は、昭和四十七年六月一日以後に使用する電気又はガスに対して課すべき電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気又はガスに対して課する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した又は収納すべきであつた料金に係るもの）については、なお従前の例による。 suppl-3471-11/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-10/par-1 The provisions of Article 489, paragraphs (1), (2), (4) and (10) of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after June 1, 1972 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四百九十条の二第一項の規定は、施行日以後に使用する電気又はガスに対して課すべき電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気又はガスに対して課する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した又は収納すべきであつた料金に係るもの）については、なお従前の例による。 suppl-3471-11/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-10/par-2 The provisions of Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after the Effective Date (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern. machine translation, not official ### 第十一条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3471-11/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-11 **第一項** この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有するものとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3471-11/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-11/par-1 For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3471-11/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-12 **第一項** 前各条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3471-11/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-12/par-1 Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3471-11/art-2/par-2: 新法第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-1 - suppl-3471-11/art-3/par-1: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3 - suppl-3471-11/art-3/par-2: 第四項 → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3471-11/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-4 - suppl-3471-11/art-3/par-4: 新法第七十二条の五十五の二 → 地方税法 第七十二条の五十五の二 (Article 72-55-2), art-72-55-2 — https://japanlaw.org/ja/local-tax-act/art-72-55-2 · https://japanlaw.org/l/325AC0000000226/art-72-55-2 - suppl-3471-11/art-5/par-1: 新法第七十五条 → 地方税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/local-tax-act/art-75 · https://japanlaw.org/l/325AC0000000226/art-75 - suppl-3471-11/art-5/par-1: 第七十八条 → 地方税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/local-tax-act/art-78 · https://japanlaw.org/l/325AC0000000226/art-78 - suppl-3471-11/art-6/par-1: 新法第百四十七条 → 地方税法 第百四十七条 (Article 147), art-147 — https://japanlaw.org/ja/local-tax-act/art-147 · https://japanlaw.org/l/325AC0000000226/art-147 - suppl-3471-11/art-7/par-2: 新法第三百十三条第四項第一号 → 地方税法 第三百十三条第四項第一号 (Article 313, paragraph (4), item (i)), art-313/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-4/item-1 - suppl-3471-11/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3471-11/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-2 - suppl-3471-11/art-8/par-2: 新法第三百四十八条第二項第二号の七 → 地方税法 第三百四十八条第二項第二号の七 (Article 348, paragraph (2), item (ii-7)), art-348/par-2/item-2-7 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-2-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-7 - suppl-3471-11/art-8/par-2: 同項第二号の八 → 地方税法 第三百四十八条第二項第二号の八 (Article 348, paragraph (2), item (ii-8)), art-348/par-2/item-2-8 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-2-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-8 - suppl-3471-11/art-8/par-2: 新法第三百四十九条の三第十七項 → 地方税法 第三百四十九条の三第十六項 (Article 349-3, paragraph (16)), art-349-3/par-16 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-16 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-16 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第二項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-2 - 地方税法 附則第八条第一項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-1 --- ## 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-20261027T202151-271, translated 2026-10-28 - 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-20261027T202151-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-230, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-231, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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