# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4091-9/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-9/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1</sup>

**第一項**  この法律は、平成九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4091-9/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1</sup>
This Act comes into effect on April 1, 1997; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに次条第二項及び附則第八条第二項の規定　平成十年一月一日
  <sup>suppl-4091-9/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1/item-1</sup>
  the provisions amending Articles 50-4 and 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 1, and the provisions of paragraph (2) of the following Article and Article 8, paragraph (2) of the Supplementary Provisions: January 1, 1998
  <sup>machine translation, not official</sup>

  **二**  第二条の改正規定並びに附則第七条及び第二十五条から第二十九条までの規定　平成十二年四月一日
  <sup>suppl-4091-9/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1/item-2</sup>
  the provisions amending Article 2, and the provisions of Article 7 and Articles 25 through 29 of the Supplementary Provisions: April 1, 2000
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4091-9/art-1/par-1/item-1: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4091-9/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
- suppl-4091-9/art-1/par-1/item-1: 附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4091-9/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-2
- suppl-4091-9/art-1/par-1/item-2: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4091-9/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-22/par-1

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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-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