# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4031-7/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-4031-7/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4031-7/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1 **第一項** この法律は、平成三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。 suppl-4031-7/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1 This Act comes into effect on April 1, 1991; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items: machine translation, not official **一** 第一条中特別地方消費税に関する改正規定及び附則第六条の規定　平成三年七月一日 suppl-4031-7/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-1 the provisions in Article 1 amending the provisions relating to special local consumption tax and the provisions of Article 6 of the Supplementary Provisions: July 1, 1991; machine translation, not official **二** 第一条中地方税法第五十三条第三項、第七十二条の十四第一項ただし書、第三百二十一条の八第三項、附則第八条の二、附則第九条第二項及び附則第十二条の改正規定並びに第二条中同法附則第十一条の四第三項の改正規定並びに次条第八項並びに附則第三条、第四条第二項、第五条及び第七条第八項の規定　平成四年一月一日 suppl-4031-7/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-2 the provisions in Article 1 amending Article 53, paragraph (3), the proviso to Article 72-14, paragraph (1), Article 321-8, paragraph (3), Article 8-2 of the Supplementary Provisions, Article 9, paragraph (2) of the Supplementary Provisions and Article 12 of the Supplementary Provisions of the Local Tax Act, the provisions in Article 2 amending Article 11-4, paragraph (3) of the Supplementary Provisions of that Act, and the provisions of paragraph (8) of the following Article and Article 3, Article 4, paragraph (2), Article 5 and Article 7, paragraph (8) of the Supplementary Provisions: January 1, 1992; machine translation, not official **三** 第一条中地方税法第三十四条第一項第五号の四及び第三百十四条の二第一項第五号の四の改正規定、同法附則第三十四条第一項の改正規定（「以下次条まで」を「附則第三十四条の三」に改める部分に限る。）、同法附則第三十四条の二の改正規定、同法附則第三十四条の三を削る改正規定、同法附則第三十四条の四第一項の改正規定（「第三十一条の四第一項」を「第三十一条の三第一項」に改める部分に限る。）並びに同条を同法附則第三十四条の三とする改正規定、第二条の規定（同法附則第十一条の四第三項の改正規定を除く。）並びに次条第六項並びに附則第七条第六項、第十一条、第十二条、第十八条、第二十一条第二項から第六項まで及び第二十三条第三項の規定　平成四年四月一日 suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3 the provisions in Article 1 amending Article 34, paragraph (1), item (v)-4 and Article 314-2, paragraph (1), item (v)-4 of the Local Tax Act; the provisions amending Article 34, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "hereinafter through the following Article" with "Article 34-3 of the Supplementary Provisions"); the provisions amending Article 34-2 of the Supplementary Provisions of that Act; the provisions deleting Article 34-3 of the Supplementary Provisions of that Act; the provisions amending Article 34-4, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 31-4, paragraph (1)" with "Article 31-3, paragraph (1)") and renumbering that Article as Article 34-3 of the Supplementary Provisions of that Act; the provisions of Article 2 (excluding the provisions amending Article 11-4, paragraph (3) of the Supplementary Provisions of that Act); and the provisions of paragraph (6) of the following Article and Article 7, paragraph (6), Article 11, Article 12, Article 18, Article 21, paragraphs (2) through (6) and Article 23, paragraph (3) of the Supplementary Provisions: April 1, 1992; machine translation, not official **四** 第一条中地方税法附則第三十四条第一項の改正規定（「以下次条まで」を「附則第三十四条の三」に改める部分を除く。）、同条第四項の改正規定（「及び第八項」を「及び第九項」に改める部分を除く。）、同法附則第三十四条の四第一項の改正規定（「第三十一条の四第一項」を「第三十一条の三第一項」に改める部分を除く。）及び同条第三項の改正規定並びに附則第二十一条第一項及び第七項の規定　平成五年四月一日 suppl-4031-7/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-4 the provisions in Article 1 amending Article 34, paragraph (1) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "hereinafter through the following Article" with "Article 34-3 of the Supplementary Provisions"), the provisions amending paragraph (4) of that Article (excluding the part replacing "and paragraph (8)" with "and paragraph (9)"), the provisions amending Article 34-4, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 31-4, paragraph (1)" with "Article 31-3, paragraph (1)") and the provisions amending paragraph (3) of that Article, and the provisions of Article 21, paragraphs (1) and (7) of the Supplementary Provisions: April 1, 1993; machine translation, not official **五** 第一条中地方税法附則第十九条の二第一項の改正規定　生産緑地法の一部を改正する法律（平成三年法律第三十九号）の施行の日 suppl-4031-7/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-5 the provisions in Article 1 amending Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991). machine translation, not official --- ## Cites - suppl-4031-7/art-1/par-1/item-1: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4031-7/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-6 - suppl-4031-7/art-1/par-1/item-2: 次条第八項 → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4031-7/art-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-8 - suppl-4031-7/art-1/par-1/item-2: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4031-7/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-3 - suppl-4031-7/art-1/par-1/item-2: 第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4031-7/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4/par-2 - suppl-4031-7/art-1/par-1/item-2: 第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4031-7/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5 - suppl-4031-7/art-1/par-1/item-2: 第七条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4031-7/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-8 - suppl-4031-7/art-1/par-1/item-3: 次条第六項 → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4031-7/art-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-6 - suppl-4031-7/art-1/par-1/item-3: 附則第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4031-7/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-6 - suppl-4031-7/art-1/par-1/item-3: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4031-7/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11 - suppl-4031-7/art-1/par-1/item-3: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4031-7/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12 - suppl-4031-7/art-1/par-1/item-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4031-7/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-18 - suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4031-7/art-21/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-2 - suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4031-7/art-21/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-3 - suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4031-7/art-21/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4 - suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-4031-7/art-21/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5 - suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第六項 (Supplementary Provisions, Article 21, paragraph (6)), suppl-4031-7/art-21/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6 - suppl-4031-7/art-1/par-1/item-3: 第二十三条第三項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4031-7/art-23/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-3 - suppl-4031-7/art-1/par-1/item-4: 附則第二十一条第一項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4031-7/art-21/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-1 - suppl-4031-7/art-1/par-1/item-4: 第七項 → 地方税法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-4031-7/art-21/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7 --- ## 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-20261027T214204-252, 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