# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（道府県たばこ税に関する経過措置） — address `suppl-4091-9/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5 - 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. --- ### 第五条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax caption: machine translation, not official suppl-4091-9/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5 **第一項** 新法第七十四条の五及び附則第十二条の二の規定は、施行日以後に行われる新法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき道府県たばこ税について適用し、施行日前に行われた売渡し等に係る製造たばこに対して課する道府県たばこ税については、なお従前の例による。 suppl-4091-9/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5/par-1 The provisions of Article 74-5 of the New Act and Article 12-2 of the Supplementary Provisions of the New Act apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 74-2, paragraph (1) of the New Act or a sale or consumption under paragraph (2) of that Article (hereinafter referred to as "sale, etc." in this paragraph) made on or after the Effective Date, and with regard to prefectural tobacco tax imposed on manufactured tobacco relating to a sale, etc. made before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4091-9/art-5/par-1: 新法第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/ja/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5 - suppl-4091-9/art-5/par-1: 新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1 - suppl-4091-9/art-5/par-1: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2 - suppl-4091-9/art-5/par-1: この項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4091-9/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第五条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5/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-20261027T214204-250, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-258, 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