# 地方税法 / Local Tax Act — 第三十九条 (Supplementary Provisions, Article 39) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3571-80/art-39. 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: 第三十九条 (Supplementary Provisions, Article 39)（地方税法の一部改正に伴う経過措置） — address `suppl-3571-80/art-39` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3571-80/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-39 - 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. --- ### 第三十九条（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-3571-80/art-39 · https://japanlaw.org/ja/local-tax-act/suppl-3571-80/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-39 **第一項** この法律による改正後の地方税法第七百三条の四の規定は、施行年度の翌年度（施行日が年度の初日に当たる場合は、施行年度）分の国民健康保険税から適用し、施行年度（施行日が年度の初日に当たる場合は、施行年度の前年度）分までの国民健康保険税については、なお従前の例による。 suppl-3571-80/art-39/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-80/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-39/par-1 The provisions of Article 703-4 of the Local Tax Act as amended by this Act apply beginning with national health insurance tax for the fiscal year following the fiscal year of enforcement (the fiscal year of enforcement if the Effective Date falls on the first day of a fiscal year), and for national health insurance tax up to and including that for the fiscal year of enforcement (the fiscal year preceding the fiscal year of enforcement if the Effective Date falls on the first day of a fiscal year), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3571-80/art-39/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, 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