# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4071-49`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4071-49
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-49
- 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.

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## 附　則 平成七年三月二七日法律第四九号
<sup>suppl-4071-49 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-49/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49/art-1</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4071-49/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49/art-1/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（固定資産税及び都市計画税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax and City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-49/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49/art-2</sup>

**第一項**  改正後の地方税法附則第十六条の二の規定は、平成八年度以後の年度分の固定資産税及び都市計画税について適用する。
<sup>suppl-4071-49/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49/art-2/par-1</sup>
The provisions of Article 16-2 of the Supplementary Provisions of the Local Tax Act as amended apply to fixed assets tax and city planning tax for fiscal year 1996 and thereafter.
<sup>machine translation, not official</sup>

### 第四条（地方税法及び地方財政法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Local Government Finance Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-49/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49/art-4</sup>

**第一項**  前条の規定による改正後の地方税法及び地方財政法の一部を改正する法律附則第七条第七項及び第九条第三項から第五項までの規定は、平成八年度以後の年度分の固定資産税について適用し、平成七年度分までの固定資産税については、なお従前の例による。
<sup>suppl-4071-49/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4071-49/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-49/art-4/par-1</sup>
The provisions of Article 7, paragraph (7) and Article 9, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 1996 and thereafter, and for fixed assets tax up to fiscal year 1995, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261027T202151-306, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, 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