# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5)
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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: 第五条 (Supplementary Provisions, Article 5)（料理飲食等消費税に関する規定の適用） — address `suppl-3491-19/art-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-5
- 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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### 第五条（料理飲食等消費税に関する規定の適用） — Application of Provisions on Consumption Tax on Meals, Drinks, etc.
caption: machine translation, not official
suppl-3491-19/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-5
**第一項** 新法第百十四条の三第一項の規定は、昭和四十九年十月一日以後の旅館における宿泊及びこれに伴う飲食に対して課すべき料理飲食等消費税について適用し、同日前の旅館における宿泊及びこれに伴う飲食に対して課する料理飲食等消費税については、なお従前の例による。
suppl-3491-19/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-5/par-1
The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it on or after October 1, 1974, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it before that date.
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-20261027T214204-235, 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