# 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-3601-92. 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-3601-92` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3601-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-92 - 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 昭和六〇年一二月六日法律第九二号 suppl-3601-92 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3601-92/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十三条から第二十二条までの規定は、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-3601-92/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 13 through 22 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 ### 第二十二条（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-3601-92/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22 **第一項** 昭和六十年一月一日までに取得された前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第三百四十八条第二項第十七号に掲げる国立競技場が直接その業務の用に供する固定資産に対して課する固定資産税又は都市計画税については、昭和六十年度分までの固定資産税又は都市計画税に限り、なお従前の例による。 suppl-3601-92/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22/par-1 For fixed assets tax or city planning tax imposed on the fixed assets directly used for the business of the National Stadium listed in Article 348, paragraph (2), item (xvii) of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were acquired by January 1, 1985, the provisions then in force continue to govern only for fixed assets tax or city planning tax up to and including that for fiscal year 1985. machine translation, not official **第二項** 昭和六十年一月一日までに取得された旧地方税法第五百八十六条第二項第二十八号に掲げる土地（同法第三百四十八条第二項第十七号に掲げる国立競技場が直接その業務の用に供するものに限る。）に対して課する特別土地保有税については、昭和六十年度分までの土地に対して課する特別土地保有税に限り、なお従前の例による。 suppl-3601-92/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22/par-2 For special land holding tax imposed on the land listed in Article 586, paragraph (2), item (xxviii) of the Former Local Tax Act (limited to land directly used for the business of the National Stadium listed in Article 348, paragraph (2), item (xvii) of that Act) that was acquired by January 1, 1985, the provisions then in force continue to govern only for special land holding tax imposed on land up to and including that for fiscal year 1985. machine translation, not official **第三項** 前条の規定の施行前にされた旧地方税法第五百八十六条第二項第二十八号に掲げる土地（同法第三百四十八条第二項第十七号に掲げる国立競技場が直接その業務の用に供するものに限る。）の取得に係る土地の取得に対して課する特別土地保有税については、なお従前の例による。 suppl-3601-92/art-22/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22/par-3 For special land holding tax imposed on acquisitions of land relating to acquisitions of land listed in Article 586, paragraph (2), item (xxviii) of the Former Local Tax Act (limited to land directly used for the business of the National Stadium listed in Article 348, paragraph (2), item (xvii) of that Act) made before the enforcement of the provisions of the preceding Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3601-92/art-1/par-1: 附則第十三条から第二十二条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3601-92/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22 - suppl-3601-92/art-22/par-1: この条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3601-92/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-1/par-1 - 地方税法 附則第二十二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3601-92/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-92/art-22/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-245, 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