# 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-3531-78. 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-3531-78` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3531-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-78 - 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 昭和五三年六月二〇日法律第七八号 suppl-3531-78 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3531-78/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-1 **第一項** この法律は、公布の日から起算して一年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-3531-78/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official ### 第七条（地方税法の一部改正） — Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3531-78/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-7 **第一項** 地方税法（昭和二十五年法律第二百二十六号）の一部を次のように改正する。 suppl-3531-78/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-7/par-1 Part of the Local Tax Act (Act No. 226 of 1950) is amended as follows. machine translation, not official ### 第八条（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-3531-78/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-8 **第一項** 前条の規定による改正後の地方税法の規定は、この法律の施行後に仮登記担保契約において土地等の所有権又はその所有権以外の権利を取得するものとされている日（以下この条において「取得日」という。）が到来する当該契約に基づく仮登記及び仮登録について適用し、この法律の施行前に取得日が到来している当該契約に基づく仮登記及び仮登録については、なお従前の例による。 suppl-3531-78/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-8/par-1 The provisions of the Local Tax Act as amended by the provisions of the preceding Article apply to provisional registrations and provisional entries based on a contract for security by provisional registration for which the date on which ownership of land, etc., or a right other than ownership, is to be acquired under the contract (hereinafter in this Article referred to as the "acquisition date") arrives after the enforcement of this Act, and for provisional registrations and provisional entries based on a contract for which the acquisition date arrived before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3531-78/art-8/par-1: 前条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3531-78/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-7 - suppl-3531-78/art-8/par-1: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3531-78/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/art-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-78/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-78/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-20261027T202151-286, 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-20261027T214204-232, 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