# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-7. 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-4091-9/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7 - 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. --- ### 第七条 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 **第一項** 第二条の規定の施行の日前における遊興、飲食及び宿泊並びにその他の利用行為（同条の規定による改正前の地方税法第百十三条第一項に規定するその他の利用行為をいう。以下この条において同じ。）に対して課する特別地方消費税については、なお従前の例による。 suppl-4091-9/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-1 With regard to special local consumption tax imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2; the same applies hereinafter in this Article) before the date of enforcement of the provisions of Article 2, the provisions then in force continue to govern. machine translation, not official **第二項** 道府県知事は、条例の定めるところにより、特別地方消費税の特別徴収義務者が第二条の規定の施行の日の前日において交付を受けている同条の規定による改正前の地方税法第百二十条第二項の証票を返納させるものとする。 suppl-4091-9/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-2 A prefectural governor is to, as provided by Prefectural Ordinance, have special collection agents of special local consumption tax return the identification cards prescribed in Article 120, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 2 that have been issued to them as of the day preceding the date of enforcement of the provisions of Article 2. machine translation, not official **第三項** 第二条の規定による改正前の地方税法第百二十九条の規定は、第二条の規定の施行の日前における遊興、飲食及び宿泊並びにその他の利用行為の状況等を記載した帳簿及び書類又はこれらの事項を記録した第二条の規定による改正前の地方税法第百二十九条第一項に規定する電磁的記録若しくは電子計算機出力マイクロフィルムの保存については、なおその効力を有する。 suppl-4091-9/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-3 The provisions of Article 129 of the Local Tax Act prior to amendment by the provisions of Article 2 remain in force with regard to the retention of books and documents recording the status of amusement, eating and drinking, and lodging and other acts of use before the date of enforcement of the provisions of Article 2, or the electronic or magnetic records or computer output microfilm prescribed in Article 129, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2 in which those matters are recorded. machine translation, not official --- ## Cites - suppl-4091-9/art-7/par-1: この条 → 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 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — 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 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-1 - 地方税法 附則第二条第一項（延滞金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2/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-20261027T214204-258, 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