# 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-3491-43. 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-3491-43` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-43 - 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 昭和四九年五月二日法律第四三号 suppl-3491-43 · https://japanlaw.org/ja/local-tax-act/suppl-3491-43 · https://japanlaw.org/l/325AC0000000226/suppl-3491-43 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3491-43/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-43/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-43/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十六条から第二十七条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-3491-43/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-43/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-43/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 16 through 27 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第二十四条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3491-43/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-3491-43/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3491-43/art-24 **第一項** 前条の規定による改正前の地方税法第三百四十八条第二項第二号の規定は、農地開発機械公団が昭和四十九年一月一日までの間において取得した同号に規定する固定資産に対して課する昭和四十九年度分の固定資産税については、なおその効力を有する。 suppl-3491-43/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-43/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-43/art-24/par-1 The provisions of Article 348, paragraph (2), item (ii) of the Local Tax Act prior to amendment by the provisions of the preceding Article remain in force with respect to fixed assets tax for fiscal year 1974 imposed on fixed assets prescribed in that item that the Farmland Development Machinery Public Corporation acquired up to January 1, 1974. machine translation, not official --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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