# 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-4041-5/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-4041-5/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5/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
caption: machine translation, not official
suppl-4041-5/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-1
**第一項** この法律は、平成四年四月一日から施行する。ただし、附則第六条の改正規定、附則第三十三条の二の改正規定及び附則第三十五条の五を削り、附則第三十五条の六を附則第三十五条の五とする改正規定並びに附則第十三条第二項及び第十四条の規定は平成六年四月一日から、附則第三十二条の三の二第七項の次に二項を加える改正規定（同条第九項に係る部分に限る。）及び同条第十八項の次に一項を加える改正規定は廃棄物の処理及び清掃に関する法律及び廃棄物処理施設整備緊急措置法の一部を改正する法律（平成三年法律第九十五号）の施行の日から施行する。
suppl-4041-5/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-1/par-1
This Act comes into effect on April 1, 1992; provided, however, that the provisions amending Article 6 of the Supplementary Provisions, the provisions amending Article 33-2 of the Supplementary Provisions, the provisions deleting Article 35-5 of the Supplementary Provisions and renaming Article 35-6 of the Supplementary Provisions as Article 35-5 of the Supplementary Provisions, and Article 13, paragraph (2) and Article 14 of the Supplementary Provisions come into effect on April 1, 1994, and the provisions adding two paragraphs after Article 32-3-2, paragraph (7) of the Supplementary Provisions (limited to the part relating to paragraph (9) of that Article) and the provisions adding one paragraph after paragraph (18) of that Article come into effect on the date of enforcement of the Act Partially Amending the Act on Waste Management and Public Cleaning and the Act on Emergency Measures for the Improvement of Waste Treatment Facilities (Act No. 95 of 1991).
machine translation, not official
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## Cites
- suppl-4041-5/art-1/par-1: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4041-5/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-13/par-2
- suppl-4041-5/art-1/par-1: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4041-5/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14
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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-20261027T214204-253, 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