# 地方税法 / Local Tax Act — 第五十八条 (Supplementary Provisions, Article 58) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-58. 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: 第五十八条 (Supplementary Provisions, Article 58)（地方税法の一部改正に伴う経過措置） — address `suppl-4061-56/art-58` - 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/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58 - 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 --- ## 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-20261027T214204-232, 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