# 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-4061-49. 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-4061-49`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-49
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-49
- 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 平成六年六月二九日法律第四九号
<sup>suppl-4061-49 · https://japanlaw.org/ja/local-tax-act/suppl-4061-49 · https://japanlaw.org/l/325AC0000000226/suppl-4061-49</sup>

**第一項**  この法律中、第一章の規定及び次項の規定は地方自治法の一部を改正する法律（平成六年法律第四十八号）中地方自治法（昭和二十二年法律第六十七号）第二編第十二章の改正規定の施行の日から、第二章の規定は地方自治法の一部を改正する法律中地方自治法第三編第三章の改正規定の施行の日から施行する。
<sup>suppl-4061-49/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-49/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-49/par-1</sup>
Of this Act, the provisions of Chapter I and the provisions of the following paragraph come into effect as of the date on which the provisions of the Act Partially Amending the Local Autonomy Act (Act No. 48 of 1994) amending Part II, Chapter XII of the Local Autonomy Act (Act No. 67 of 1947) come into effect, and the provisions of Chapter II come into effect as of the date on which the provisions of the Act Partially Amending the Local Autonomy Act amending Part III, Chapter III of the Local Autonomy Act come into effect.
<sup>machine translation, not official</sup>

---

## 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-20261027T214204-255, 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