# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3601-9/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3601-9/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1</sup>

**第一項**  この法律は、昭和六十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3601-9/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1</sup>
This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第七十三条の十四第一項の改正規定並びに附則第四条第二項及び第三項の規定　昭和六十年七月一日
  <sup>suppl-3601-9/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-1</sup>
  the provisions amending Article 73-14, paragraph (1) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraphs (2) and (3) of the Supplementary Provisions: July 1, 1985;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第二十三条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。）及び第二百九十二条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。）　昭和六十一年一月一日
  <sup>suppl-3601-9/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-2</sup>
  the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)") and the provisions amending Article 292, paragraph (1), item (iv) (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)"): January 1, 1986;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第三十四条第一項第三号、第三百十四条の二第一項第三号並びに附則第三十四条の二及び第三十四条の三の改正規定並びに附則第二条第二項及び第五条第二項の規定　昭和六十一年四月一日
  <sup>suppl-3601-9/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-3</sup>
  the provisions amending Article 34, paragraph (1), item (iii), Article 314-2, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (2) and Article 5, paragraph (2) of the Supplementary Provisions: April 1, 1986;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法附則第四条第一項及び第五条第三項の改正規定並びに附則第二条第三項及び第五条第三項の規定　昭和六十二年四月一日
  <sup>suppl-3601-9/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-4</sup>
  the provisions amending Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (3) and Article 5, paragraph (3) of the Supplementary Provisions: April 1, 1987.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3601-9/art-1/par-1/item-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3601-9/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-2
- suppl-3601-9/art-1/par-1/item-1: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3601-9/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3
- suppl-3601-9/art-1/par-1/item-3: 附則第二条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3601-9/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-2
- suppl-3601-9/art-1/par-1/item-3: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3601-9/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-2
- suppl-3601-9/art-1/par-1/item-4: 附則第二条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3601-9/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-3
- suppl-3601-9/art-1/par-1/item-4: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3601-9/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-3

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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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-291, translated 2026-10-28
- This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27