# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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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: 附 則 (Supplementary Provisions) — address `suppl-3611-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3611-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-4
- 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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## 附 則 昭和六一年二月二五日法律第四号
suppl-3611-4 · https://japanlaw.org/ja/local-tax-act/suppl-3611-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3611-4/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3611-4/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-1/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
### 第六条（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-3611-4/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-6
**第一項** 前条の規定による改正前の地方税法第五百八十六条第二項第十三号に規定する旧事業転換法第三条第一項の規定による認定を受けた同項の計画（次項において「認定計画」という。）に係る事業の転換後の事業の用に供する土地又はそ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-3611-4/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-6/par-1
For special land holding tax imposed on land used for the business after conversion under a plan that has received certification under Article 3, paragraph (1) of the former Business Conversion Act prescribed in Article 586, paragraph (2), item (xiii) of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in the following paragraph referred to as a "certified plan"), or on the acquisition of that land, the provisions then in force continue to govern.
machine translation, not official
**第二項** 前条の規定による改正前の地方税法附則第三十二条の三第四項に規定する認定計画に係る事業の転換後の事業及び認定計画に基づく事業の転換のための事業の用に供する施設に係る地方税法第七百一条の三十二第一項に規定する事業に係る事業所税及び同条第二項に規定する新増設に係る事業所税については、なお従前の例による。
suppl-3611-4/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-6/par-2
For business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to the business after conversion under a certified plan prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of the preceding Article and to the facilities used for the business for the conversion of businesses based on the certified plan, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-3611-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3611-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-6/par-2
- suppl-3611-4/art-6/par-2: 地方税法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1
- suppl-3611-4/art-6/par-2: 同条第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-4/art-6/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-20261027T214204-228, 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