# 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-4061-111/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-4061-111/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-4061-111/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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-4061-111/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1 **第一項** この法律は、平成七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-4061-111/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1 This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法第五十条の四、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第二条及び第四条の規定並びに次条第三項並びに附則第九条、第十条第三項及び第十二条の規定並びに附則第十九条の規定（地方交付税法附則第四条の改正規定に限る。）　平成七年一月一日 suppl-4061-111/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-1 the provisions amending Articles 50-4 and 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 1, the provisions of Articles 2 and 4, the provisions of paragraph (3) of the following Article, Article 9, Article 10, paragraph (3) and Article 12 of the Supplementary Provisions, and the provisions of Article 19 of the Supplementary Provisions (limited to the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act): January 1, 1995 machine translation, not official **二** 第一条中地方税法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、第二百九十二条第一項第七号及び第八号並びに第三百十三条第四項第一号の改正規定並びに次条第四項並びに附則第八条及び第十条第四項の規定　平成八年四月一日 suppl-4061-111/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-2 the provisions amending Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i), Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the Local Tax Act in Article 1, and the provisions of paragraph (4) of the following Article, Article 8 and Article 10, paragraph (4) of the Supplementary Provisions: April 1, 1996 machine translation, not official **三** 第一条中地方消費税に関する改正規定及び第三条の規定並びに附則第三条から第七条まで及び第十三条から第十六条までの規定、附則第十七条の規定（地方財政法第四条の三第一項及び第五条第一項第五号の改正規定に限る。）、附則第十八条の規定、附則第十九条の規定（地方交付税法附則第四条の改正規定を除く。）並びに附則第二十条から第三十三条までの規定　平成九年四月一日 suppl-4061-111/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-3 the provisions concerning local consumption tax among the amending provisions in Article 1, the provisions of Article 3, the provisions of Articles 3 through 7 and Articles 13 through 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (limited to the provisions amending Article 4-3, paragraph (1) and Article 5, paragraph (1), item (v) of the Local Government Finance Act), the provisions of Article 18 of the Supplementary Provisions, the provisions of Article 19 of the Supplementary Provisions (excluding the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act), and the provisions of Articles 20 through 33 of the Supplementary Provisions: April 1, 1997 machine translation, not official --- ## Cites - suppl-4061-111/art-1/par-1/item-1: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4061-111/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-3 - suppl-4061-111/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4061-111/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9 - suppl-4061-111/art-1/par-1/item-1: 第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4061-111/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 - suppl-4061-111/art-1/par-1/item-1: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4061-111/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-12 - suppl-4061-111/art-1/par-1/item-2: 次条第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4061-111/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-4 - suppl-4061-111/art-1/par-1/item-2: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4061-111/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8 - suppl-4061-111/art-1/par-1/item-2: 第十条第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4061-111/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-4 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4061-111/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4061-111/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4061-111/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7 - suppl-4061-111/art-1/par-1/item-3: 第十三条から第十六条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4061-111/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-13 --- ## 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-20261027T214204-256, 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