# 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-4101-107`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-107
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-107
- 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 平成一〇年六月一五日法律第一〇七号
<sup>suppl-4101-107 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1</sup>

**第一項**  この法律は、平成十年十二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-4101-107/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1</sup>
This Act comes into effect on December 1, 1998; 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**  第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定　平成十年七月一日
  <sup>suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-1</sup>
  the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998;
  <sup>machine translation, not official</sup>

  **二**  第一条中証券取引法第二条第七項の改正規定（「同条第四項」を「同条第五項」に改める部分に限る。）、同法第四条第一項第三号、第五項及び第六項第一号並びに第五条第一項第二号及び第二項の改正規定、同条第三項の改正規定（同項第二号の改正規定を除く。）、同条第一項の次に一項を加える改正規定、同法第十三条第一項及び第二項、第二十一条第一項第一号並びに第二十三条の二の改正規定、同法第二十三条の三第一項の改正規定（「第五条第三項」を「第五条第四項」に、「五億円」を「一億円」に改める部分に限る。）、同条第四項の改正規定、同法第二十三条の八第一項及び第三項の改正規定（「五億円」を「一億円」に改める部分に限る。）、同法第二十三条の十二第二項、第二十三条の十三第一項及び第三項並びに第二十三条の十四第一項の改正規定、同法第二十四条第一項の改正規定（「その発行する」を「その会社が発行者である」に改める部分を除く。）、同条第二項の改正規定（「の発行する」を「が発行者である」に改める部分を除く。）、同条第四項及び第六項の改正規定、同条第一項の次に一項を加える改正規定、同法第二十四条の五第一項及び第二項の改正規定、同条第三項の改正規定（「発行する」を「会社が発行者である」に改める部分を除く。）、同条第四項の改正規定（「の発行する」を「が発行者である」に改める部分を除く。）、同条第五項の改正規定、同条第一項の次に一項を加える改正規定、同法第二十五条第一項の改正規定、同条第三項の改正規定（「前条第三項」を「前条第四項」に改める部分を除く。）、同法第百九十七条第一号の改正規定、同法第百九十八条第二号の改正規定（「第二十四条の六第三項」を「第二十四条の六第四項」に改める部分を除く。）、同条第五号の改正規定、同条第六号の改正規定（「第二十四条の六第一項若しくは第二項」を「第二十四条の六第一項から第三項まで」に改める部分を除く。）、同法第二百条第一号の改正規定（「第二十四条の六第三項」を「第二十四条の六第四項」に改める部分を除く。）並びに同条第五号の改正規定（「第二十四条の六第一項」の下に「若しくは第二項」を加える部分を除く。）、第二十七条中地方税法附則第四条第一項の改正規定、同法附則第五条第一項及び第二項の改正規定（「第九条第三項に規定する特定目的会社」を「第九条第四項各号に掲げる法人」に改める部分に限る。）、同条第三項の改正規定並びに同法附則第三十五条の二の改正規定並びに附則第四条から第七条まで並びに附則第百四十六条第三項、第四項、第六項及び第七項の規定　平成十一年四月一日
  <sup>suppl-4101-107/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-2</sup>
  the provision in Article 1 amending Article 2, paragraph (7) of the Securities and Exchange Act (limited to the part replacing "paragraph (4) of that Article" with "paragraph (5) of that Article"); the provisions amending Article 4, paragraph (1), item (iii), paragraph (5), and paragraph (6), item (i), and Article 5, paragraph (1), item (ii) and paragraph (2) of that Act; the provision amending Article 5, paragraph (3) of that Act (excluding the provision amending item (ii) of that paragraph); the provision adding one paragraph after Article 5, paragraph (1) of that Act; the provisions amending Article 13, paragraphs (1) and (2), Article 21, paragraph (1), item (i), and Article 23-2 of that Act; the provision amending Article 23-3, paragraph (1) of that Act (limited to the part replacing "Article 5, paragraph (3)" with "Article 5, paragraph (4)" and "500,000,000 yen" with "100,000,000 yen"); the provision amending paragraph (4) of that Article; the provisions amending Article 23-8, paragraphs (1) and (3) of that Act (limited to the part replacing "500,000,000 yen" with "100,000,000 yen"); the provisions amending Article 23-12, paragraph (2), Article 23-13, paragraphs (1) and (3), and Article 23-14, paragraph (1) of that Act; the provision amending Article 24, paragraph (1) of that Act (excluding the part replacing "that it issues" with "of which that company is the issuer"); the provision amending paragraph (2) of that Article (excluding the part replacing "issued by" with "of which ... is the issuer"); the provisions amending paragraphs (4) and (6) of that Article; the provision adding one paragraph after paragraph (1) of that Article; the provisions amending Article 24-5, paragraphs (1) and (2) of that Act; the provision amending paragraph (3) of that Article (excluding the part replacing "issues" with "of which the company is the issuer"); the provision amending paragraph (4) of that Article (excluding the part replacing "issued by" with "of which ... is the issuer"); the provision amending paragraph (5) of that Article; the provision adding one paragraph after paragraph (1) of that Article; the provision amending Article 25, paragraph (1) of that Act; the provision amending paragraph (3) of that Article (excluding the part replacing "paragraph (3) of the preceding Article" with "paragraph (4) of the preceding Article"); the provision amending Article 197, item (i) of that Act; the provision amending Article 198, item (ii) of that Act (excluding the part replacing "Article 24-6, paragraph (3)" with "Article 24-6, paragraph (4)"); the provision amending item (v) of that Article; the provision amending item (vi) of that Article (excluding the part replacing "Article 24-6, paragraph (1) or (2)" with "Article 24-6, paragraphs (1) through (3)"); the provision amending Article 200, item (i) of that Act (excluding the part replacing "Article 24-6, paragraph (3)" with "Article 24-6, paragraph (4)"); and the provision amending item (v) of that Article (excluding the part adding "or paragraph (2)" after "Article 24-6, paragraph (1)"); the provision in Article 27 amending Article 4, paragraph (1) of the Supplementary Provisions of the Local Tax Act; the provisions amending Article 5, paragraphs (1) and (2) of the Supplementary Provisions of that Act (limited to the part replacing "special purpose company prescribed in Article 9, paragraph (3)" with "juridical person set forth in the items of Article 9, paragraph (4)"), the provision amending paragraph (3) of that Article, and the provision amending Article 35-2 of the Supplementary Provisions of that Act; and the provisions of Articles 4 through 7 and Article 146, paragraphs (3), (4), (6), and (7) of the Supplementary Provisions: April 1, 1999;
  <sup>machine translation, not official</sup>

  **三及び四**  略
  <sup>suppl-4101-107/art-1/par-1/item-3-to-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1/item-3-to-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-3-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  第二十七条中地方税法附則第五条第一項及び第二項の改正規定（「第九条第三項に規定する特定目的会社」を「第九条第四項各号に掲げる法人」に改める部分を除く。）並びに附則第百四十六条第五項の規定　平成十二年四月一日
  <sup>suppl-4101-107/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-5</sup>
  The provisions amending Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act in Article 27 (excluding the part replacing "special purpose company prescribed in Article 9, paragraph (3)" with "juridical person set forth in the items of Article 9, paragraph (4)") and the provisions of Article 146, paragraph (5) of the Supplementary Provisions: April 1, 2000
  <sup>machine translation, not official</sup>

### 第百四十六条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-146 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146</sup>

**第一項**  第二十七条の規定による改正後の地方税法（次項、第三項、第六項及び第七項において「新地方税法」という。）第二十三条第一項第十四号ハの規定は、所得税法第二十四条第一項に規定する配当等で施行日以後にその設定に係る受益証券の募集が行われる同号ハに規定する証券投資信託の収益の分配に係るものについて適用し、同項に規定する配当等で施行日前にその設定に係る受益証券の募集が行われた第二十七条の規定による改正前の地方税法（第六項において「旧地方税法」という。）第二十三条第一項第十四号ハに規定する証券投資信託の収益の分配に係るものについては、なお従前の例による。
<sup>suppl-4101-107/art-146/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-1</sup>
The provisions of Article 23, paragraph (1), item (xiv), (c) of the Local Tax Act as amended by the provisions of Article 27 (referred to as the "New Local Tax Act" in the following paragraph and paragraphs (3), (6) and (7)) apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act that relate to distributions of proceeds of a securities investment trust prescribed in item (xiv), (c) of that paragraph of the New Local Tax Act for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act that relate to distributions of proceeds of a securities investment trust prescribed in Article 23, paragraph (1), item (xiv), (c) of the Local Tax Act prior to amendment by the provisions of Article 27 (referred to as the "Former Local Tax Act" in paragraph (6)) for which the solicitation of beneficiary certificates concerning its establishment was made before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新地方税法第二十三条第一項第十四号ニの規定は、施行日以後にその設定に係る受益証券の募集が行われる新租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する国外証券投資信託の配当等については、なお従前の例による。
<sup>suppl-4101-107/art-146/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-2</sup>
The provisions of Article 23, paragraph (1), item (xiv), (d) of the New Local Tax Act apply to dividends, etc. of a publicly offered foreign securities investment trust prescribed in Article 8-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that relate to a securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. of a foreign securities investment trust prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that relate to a securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment was made before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  平成十一年度分の個人の道府県民税及び市町村民税に限り、新地方税法附則第四条第一項の規定の適用については、同項中「第八条の五」とあるのは、「第八条の五及び金融システム改革のための関係法律の整備等に関する法律（平成十年法律第百七号）第二十六条の規定による改正前の租税特別措置法第八条の四」とする。
<sup>suppl-4101-107/art-146/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-3</sup>
For individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1999 only, with regard to the application of the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the New Local Tax Act, "Article 8-5" in that paragraph is deemed to be replaced with "Article 8-5 and Article 8-4 of the Act on Special Measures Concerning Taxation as it stood prior to amendment by the provisions of Article 26 of the Act for Aligning Acts Related to Financial System Reforms (Act No. 107 of 1998)".
<sup>machine translation, not official</sup>

**第四項**  第二十七条の規定（地方税法附則第五条第一項及び第二項の改正規定（「第九条第三項に規定する特定目的会社」を「第九条第四項各号に掲げる法人」に改める部分に限る。）に限る。）による改正後の地方税法附則第五条第一項及び第二項の規定は、平成十一年度以後の年度分の個人の道府県民税及び市町村民税について適用する。
<sup>suppl-4101-107/art-146/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-4</sup>
The provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 27 (limited to the provisions amending Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "special purpose company prescribed in Article 9, paragraph (3)" with "juridical person set forth in the items of Article 9, paragraph (4)")) apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1999 and thereafter.
<sup>machine translation, not official</sup>

**第五項**  第二十七条の規定（地方税法附則第五条第一項及び第二項の改正規定（「第九条第三項に規定する特定目的会社」を「第九条第四項各号に掲げる法人」に改める部分を除く。）に限る。）による改正後の地方税法附則第五条第一項及び第二項の規定は、平成十二年度以後の年度分の個人の道府県民税及び市町村民税について適用し、平成十一年度分までの個人の道府県民税及び市町村民税については、なお従前の例による。
<sup>suppl-4101-107/art-146/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-5</sup>
The provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 27 (limited to the provisions amending Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "special purpose company prescribed in Article 9, paragraph (3)" with "juridical person set forth in the items of Article 9, paragraph (4)")) apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1999.
<sup>machine translation, not official</sup>

**第六項**  新地方税法附則第五条第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する配当所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧地方税法附則第五条第三項に規定する証券投資信託に係る同項に規定する配当所得については、なお従前の例による。
<sup>suppl-4101-107/art-146/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-6</sup>
The provisions of Article 5, paragraph (3) of the Supplementary Provisions of the New Local Tax Act apply to dividend income prescribed in that paragraph that relates to a securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date, and the provisions then in force continue to govern dividend income prescribed in that paragraph that relates to a securities investment trust prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the solicitation of beneficiary certificates concerning its establishment was made before the Effective Date.
<sup>machine translation, not official</sup>

**第七項**  新地方税法附則第三十五条の二第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる新租税特別措置法第三十七条の十第五項に規定する私募証券投資信託に係る同項に規定する支払われる金額について適用する。
<sup>suppl-4101-107/art-146/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-7</sup>
The provisions of Article 35-2, paragraph (3) of the Supplementary Provisions of the New Local Tax Act apply to the amount to be paid prescribed in Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation that relates to a privately placed securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第百八十八条（処分等の効力） — Effect of Dispositions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-188 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-188</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
<sup>suppl-4101-107/art-188/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-188/par-1</sup>
Dispositions, procedures or other acts carried out before this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) for which there are equivalent provisions in the respective Acts as amended are deemed, except as otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of the respective Acts as amended.
<sup>machine translation, not official</sup>

### 第百八十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-189 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-189</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4101-107/art-189/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-189/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-189/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act (or, with regard to the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect, and to acts committed after this Act comes into effect in cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions or where provisions remain in force pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第百九十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-190 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-190 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-190</sup>

**第一項**  附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4101-107/art-190/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-190/par-1</sup>
Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 地方税法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-188
- suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 地方税法 附則第百八十九条 (Supplementary Provisions, Article 189), suppl-4101-107/art-189 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-189
- suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 地方税法 附則第百九十条 (Supplementary Provisions, Article 190), suppl-4101-107/art-190 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-190 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-190
- suppl-4101-107/art-1/par-1/item-2: 附則第百四十六条第三項 → 地方税法 附則第百四十六条第三項 (Supplementary Provisions, Article 146, paragraph (3)), suppl-4101-107/art-146/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-3
- suppl-4101-107/art-1/par-1/item-2: 第四項 → 地方税法 附則第百四十六条第四項 (Supplementary Provisions, Article 146, paragraph (4)), suppl-4101-107/art-146/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-4
- suppl-4101-107/art-1/par-1/item-2: 第六項 → 地方税法 附則第百四十六条第六項 (Supplementary Provisions, Article 146, paragraph (6)), suppl-4101-107/art-146/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-6
- suppl-4101-107/art-1/par-1/item-2: 第七項 → 地方税法 附則第百四十六条第七項 (Supplementary Provisions, Article 146, paragraph (7)), suppl-4101-107/art-146/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-7
- suppl-4101-107/art-1/par-1/item-5: 附則第百四十六条第五項 → 地方税法 附則第百四十六条第五項 (Supplementary Provisions, Article 146, paragraph (5)), suppl-4101-107/art-146/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-5
- suppl-4101-107/art-146/par-1: 次項 → 地方税法 附則第百四十六条第二項 (Supplementary Provisions, Article 146, paragraph (2)), suppl-4101-107/art-146/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-2
- suppl-4101-107/art-146/par-1: 第三項 → 地方税法 附則第百四十六条第三項 (Supplementary Provisions, Article 146, paragraph (3)), suppl-4101-107/art-146/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-3
- suppl-4101-107/art-146/par-1: 第六項 → 地方税法 附則第百四十六条第六項 (Supplementary Provisions, Article 146, paragraph (6)), suppl-4101-107/art-146/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-6
- suppl-4101-107/art-146/par-1: 第七項 → 地方税法 附則第百四十六条第七項 (Supplementary Provisions, Article 146, paragraph (7)), suppl-4101-107/art-146/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-7
- suppl-4101-107/art-146/par-1: 第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-4101-107/art-146/par-1: 所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- suppl-4101-107/art-146/par-2: 新地方税法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-4101-107/art-146/par-3: 新地方税法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1
- suppl-4101-107/art-146/par-3: 第八条の五 → 地方税法 第八条の五 (Article 8-5), art-8-5 — https://japanlaw.org/ja/local-tax-act/art-8-5 · https://japanlaw.org/l/325AC0000000226/art-8-5
- suppl-4101-107/art-146/par-4: 地方税法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-4101-107/art-146/par-4: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3251-226/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2
- suppl-4101-107/art-146/par-5: 地方税法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-4101-107/art-146/par-5: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3251-226/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2
- suppl-4101-107/art-146/par-6: 新地方税法附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-4101-107/art-146/par-7: 新地方税法附則第三十五条の二第三項 → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-3
- suppl-4101-107/art-188/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4101-107/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1
- suppl-4101-107/art-188/par-1: この条 → 地方税法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-188
- suppl-4101-107/art-189/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4101-107/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1
- suppl-4101-107/art-190/par-1: 附則第二条から第百四十六条まで → 地方税法 附則第百四十六条 (Supplementary Provisions, Article 146), suppl-4101-107/art-146 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146
- suppl-4101-107/art-190/par-1: 前条 → 地方税法 附則第百八十九条 (Supplementary Provisions, Article 189), suppl-4101-107/art-189 — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-189

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-1
- 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-4101-107/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-2
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-5
- 地方税法 附則第百四十六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-1
- 地方税法 附則第百八十八条第一項（処分等の効力） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-188/par-1
- 地方税法 附則第百八十九条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-189/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-189/par-1
- 地方税法 附則第百九十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-190/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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-291, 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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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