# 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-4061-56. 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-4061-56` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-56 - 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五六号 suppl-4061-56 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4061-56/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-1 **第一項** この法律は、平成六年十月一日から施行する。 suppl-4061-56/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-1/par-1 This Act comes into effect as of October 1, 1994. machine translation, not official ### 第五十八条（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-4061-56/art-58 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58 **第一項** 前条の規定による改正後の地方税法（以下この条において「改正後の法」という。）第七十二条の十四第一項及び第七十二条の十七第一項の規定は、施行日以後に行われる改正後の法第七十二条の十四第一項に規定する療養の給付及び老人保健法の規定に基づく医療について適用し、施行日前に行われた前条の規定による改正前の地方税法第七十二条の十四第一項に規定する療養の給付及び老人保健法の規定に基づく医療については、なお従前の例による。 suppl-4061-56/art-58/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58/par-1 The provisions of Article 72-14, paragraph (1) and Article 72-17, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "Post-amendment Act" in this Article) apply to benefits for medical treatment prescribed in Article 72-14, paragraph (1) of the Post-amendment Act and medical care under the provisions of the Act on Health and Medical Services for the Elderly provided on or after the Effective Date, and with regard to benefits for medical treatment prescribed in Article 72-14, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article and medical care under the provisions of the Act on Health and Medical Services for the Elderly provided before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 改正後の法第七百三条の四の規定は、平成七年度以後の年度分の国民健康保険税について適用し、平成六年度分までの国民健康保険税については、なお従前の例による。 suppl-4061-56/art-58/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58/par-2 The provisions of Article 703-4 of the Post-amendment Act apply to national health insurance tax for fiscal years beginning with fiscal year 1995, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official ### 第六十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4061-56/art-65 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-65 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-65 **第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4061-56/art-65/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-65/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第六十六条（検討） — Review caption: machine translation, not official suppl-4061-56/art-66 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-66 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-66 **第一項** 医療保険各法による医療保険制度及び老人保健法による老人保健制度については、この法律の施行後三年を目途として、これらの制度の目的を踏まえ、この法律の施行後におけるこれらの制度の実施状況、国民医療費の動向、社会経済情勢の推移等を勘案し、入院時食事療養費に係る患者負担の在り方を含め、給付及び費用負担の在り方等に関して検討が加えられるべきものとする。 suppl-4061-56/art-66/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-66/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-66/par-1 With regard to the medical insurance system under the individual medical insurance Acts and the health service system for the elderly under the Act on Health and Medical Services for the Elderly, a review is to be made, with a view to doing so within three years after this Act comes into effect, in light of the purposes of those systems and taking into account the status of the implementation of those systems after this Act comes into effect, trends in national medical expenses, changes in the socioeconomic situation, etc., concerning the manner of benefits and cost sharing, etc., including the manner of patient burden pertaining to expenses for dietary treatment for inpatients. machine translation, not official ### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4061-56/art-67 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-67 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-67 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4061-56/art-67/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-67/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-67/par-1 Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4061-56/art-58/par-1: この条 → 地方税法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4061-56/art-58 — https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58 - suppl-4061-56/art-58/par-1: 第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-4061-56/art-58/par-1: 第七十二条の十七第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1 - suppl-4061-56/art-58/par-2: 改正後の法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第五十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58/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-20261027T202151-291, 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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