# 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-3631-110/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-3631-110/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/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-3631-110/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1</sup>

**第一項**  この法律は、昭和六十四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-3631-110/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1</sup>
This Act comes into effect as of April 1, 1989; 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**  第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに附則第三条第二項、第九条第二項及び第十四条の規定　昭和六十四年一月一日
  <sup>suppl-3631-110/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-1</sup>
  the provisions amending Article 50-4, Article 328-3, Appended Table 1 and Appended Table 2, and the provisions of Article 3, paragraph (2), Article 9, paragraph (2) and Article 14 of the Supplementary Provisions: January 1, 1989;
  <sup>machine translation, not official</sup>

  **二**  第二十三条第一項第七号及び第八号、第三十二条第四項第一号、第三十三条、第三十四条、第七十二条の十七第三項第一号、第二百九十二条第一項第七号及び第八号、第三百十三条第四項第一号、第三百十四条並びに第三百十四条の二の改正規定、附則第三十五条の五を附則第三十五条の六とし、附則第三十五条の四を附則第三十五条の五とし、附則第三十五条の三を附則第三十五条の四とし、附則第三十五条の二を附則第三十五条の三とし、附則第三十五条の次に一条を加える改正規定並びに附則第三十六条の次に一条を加える改正規定並びに附則第三条第三項から第五項まで、第四条、第九条第三項から第五項まで及び第十三条の規定　昭和六十五年四月一日
  <sup>suppl-3631-110/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-2</sup>
  the provisions amending Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i), Article 33, Article 34, Article 72-17, paragraph (3), item (i), Article 292, paragraph (1), items (vii) and (viii), Article 313, paragraph (4), item (i), Article 314 and Article 314-2; the provisions renumbering Article 35-5 of the Supplementary Provisions as Article 35-6, Article 35-4 as Article 35-5, Article 35-3 as Article 35-4 and Article 35-2 as Article 35-3, and adding one Article after Article 35 of the Supplementary Provisions; the provisions adding one Article after Article 36 of the Supplementary Provisions; and the provisions of Article 3, paragraphs (3) through (5), Article 4, Article 9, paragraphs (3) through (5) and Article 13 of the Supplementary Provisions: April 1, 1990.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3631-110/art-1/par-1/item-1: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3631-110/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2
- suppl-3631-110/art-1/par-1/item-1: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3631-110/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-2
- suppl-3631-110/art-1/par-1/item-1: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3631-110/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-14
- suppl-3631-110/art-1/par-1/item-2: 附則第三条第三項から第五項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3631-110/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-3
- suppl-3631-110/art-1/par-1/item-2: 附則第三条第三項から第五項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3631-110/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-4
- suppl-3631-110/art-1/par-1/item-2: 附則第三条第三項から第五項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3631-110/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-5
- suppl-3631-110/art-1/par-1/item-2: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-110/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-4
- suppl-3631-110/art-1/par-1/item-2: 第九条第三項から第五項まで → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3631-110/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-3
- suppl-3631-110/art-1/par-1/item-2: 第九条第三項から第五項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3631-110/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-4
- suppl-3631-110/art-1/par-1/item-2: 第九条第三項から第五項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-3631-110/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-5
- suppl-3631-110/art-1/par-1/item-2: 第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3631-110/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-13

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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-20261027T214204-250, translated 2026-10-28
- This site's parser, version 222 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27