# 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-4081-51. 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-4081-51`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4081-51
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-51
- 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 平成八年五月二九日法律第五一号
<sup>suppl-4081-51 · https://japanlaw.org/ja/local-tax-act/suppl-4081-51 · https://japanlaw.org/l/325AC0000000226/suppl-4081-51</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4081-51/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4081-51/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-51/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第七項**  この法律の施行の日（以下「施行日」という。）の属する日本学術振興会の事業年度に関する地方税法の規定の適用については、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
<sup>suppl-4081-51/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4081-51/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-51/par-7</sup>
With regard to the application of the provisions of the Local Tax Act to the business year of the Japan Society for the Promotion of Science that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.
<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-20261027T214204-228, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, 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