# 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-4011-19. 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-4011-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4011-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4011-19 - 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 平成元年三月三一日法律第一九号 suppl-4011-19 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4011-19/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-1 **第一項** この法律は、公布の日から起算して一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-4011-19/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from 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-4011-19/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-6 **第一項** 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。）第五百八十六条第二項第十四号に規定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-4011-19/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-6/par-1 With respect to special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (xiv) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act"), or on the acquisition of that land, the provisions then in force continue to govern. machine translation, not official **第二項** 旧地方税法第七百一条の三十四第三項第十五号に規定する共同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-4011-19/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-6/par-2 With respect to the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and the business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to the common facilities prescribed in Article 701-34, paragraph (3), item (xv) of the Former Local Tax Act, the provisions then in force continue to govern. machine translation, not official **第三項** この法律の施行の日の前日までに取得された旧地方税法附則第十五条第四項に規定する機械設備等に係る固定資産税については、なお従前の例による。 suppl-4011-19/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-6/par-3 With respect to fixed assets tax on the machinery and facilities, etc. prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Local Tax Act that were acquired by the day preceding the date of enforcement of this Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4011-19/art-6/par-1: この条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4011-19/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4011-19/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/art-6 - suppl-4011-19/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-4011-19/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-4011-19/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-19/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-252, 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