# 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-4101-109. 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-4101-109`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-109
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-109
- 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 平成一〇年六月一七日法律第一〇九号
<sup>suppl-4101-109 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-109/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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-4101-109/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4101-109/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第一条中国民健康保険法附則第六項及び第七項の改正規定並びに同法附則に四項を加える改正規定、第三条中国民健康保険法等の一部を改正する法律附則第九条を附則第十条とし、附則第八条の次に一条を加える改正規定並びに附則第六条から第八条まで、第二十七条及び第二十八条の規定　平成十年七月一日
  <sup>suppl-4101-109/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-1/par-1/item-2</sup>
  The provisions of Article 1 amending paragraphs (6) and (7) of the Supplementary Provisions of the National Health Insurance Act and adding four paragraphs to the Supplementary Provisions of that Act; the provisions of Article 3 making Article 9 of the Supplementary Provisions of the Act Partially Amending the National Health Insurance Act, etc. Article 10 of the Supplementary Provisions and adding one Article after Article 8 of the Supplementary Provisions; and the provisions of Articles 6 through 8, Article 27 and Article 28 of the Supplementary Provisions: July 1, 1998
  <sup>machine translation, not official</sup>

### 第二十八条（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-4101-109/art-28 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-28</sup>

**第一項**  前条の規定による改正後の地方税法附則第三十三条の二の規定は、平成十一年度以後の年度分の国民健康保険税について適用し、平成十年度分までの国民健康保険税については、なお従前の例による。
<sup>suppl-4101-109/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-28/par-1</sup>
The provisions of Article 33-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article apply to national health insurance tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1998.
<sup>machine translation, not official</sup>

### 第三十一条（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-4101-109/art-31 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-31</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4101-109/art-31/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-31/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4101-109/art-1/par-1/item-2: 第二十八条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4101-109/art-28 — https://japanlaw.org/ja/local-tax-act/suppl-4101-109/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-28
- suppl-4101-109/art-28/par-1: 地方税法附則第三十三条の二 → 地方税法 附則第三十三条の二 (Supplementary Provisions, Article 33-2), suppl-3251-226/art-33-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2

## Cited by

1 provision cites 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-4101-109/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-1/par-1/item-2

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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-20261027T202151-291, 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-20261027T214204-257, 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