# 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-3621-32. 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-3621-32` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3621-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-32 - 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 昭和六二年五月二九日法律第三二号 suppl-3621-32 · https://japanlaw.org/ja/local-tax-act/suppl-3621-32 · https://japanlaw.org/l/325AC0000000226/suppl-3621-32 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-32/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3621-32/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-32/art-1 **第一項** この法律は、昭和六十二年十月一日から施行する。 suppl-3621-32/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3621-32/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-32/art-1/par-1 This Act comes into effect as of October 1, 1987. machine translation, not official ### 第七条（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-3621-32/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3621-32/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-32/art-7 **第一項** 施行日の属する医薬品副作用被害救済・研究振興基金の事業年度に関する地方税法の規定の適用については、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。 suppl-3621-32/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3621-32/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-32/art-7/par-1 For the application of the provisions of the Local Tax Act to the business year of the Pharmaceutical Adverse Reaction Relief and Research Promotion Fund that includes the Effective Date, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year. machine translation, not official --- ## 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-20261027T214204-247, 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