# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4101-27/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-4101-27/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4101-27/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1 **第一項** この法律は、平成十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。 suppl-4101-27/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1 This Act comes into effect on April 1, 1998; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法の目次の改正規定、同法第百二十九条の改正規定及び同法の本則に一章を加える改正規定（同法第七百五十六条第三項及び第四項に係る部分を除く。）並びに附則第十五条の規定及び附則第三十条の規定（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第三項の改正規定に限る。）　公布の日から起算して一年を超えない範囲内において政令で定める日 suppl-4101-27/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-1 The provisions amending the table of contents of the Local Tax Act, the provisions amending Article 129 of that Act, and the provisions adding a chapter to the main body of that Act (excluding the part relating to Article 756, paragraphs (3) and (4) of that Act) in Article 1, the provisions of Article 15 of the Supplementary Provisions, and the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 9 of 1997)): the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation machine translation, not official **二** 第一条中地方税法第三十四条及び第三百十四条の二の改正規定、同法附則第四条に一項を加える改正規定、同法附則第三十三条の三の改正規定、同法附則第三十三条の四を削る改正規定、同法附則第三十四条、第三十四条の二、第三十四条の三及び第三十五条の改正規定並びに同法附則第三十五条の五第二項を削る改正規定並びに次条第二項、附則第五条第二項、第十四条及び第十六条の規定　平成十一年四月一日 suppl-4101-27/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-2 The provisions amending Articles 34 and 314-2 of the Local Tax Act, the provisions adding a paragraph to Article 4 of the Supplementary Provisions of that Act, the provisions amending Article 33-3 of the Supplementary Provisions of that Act, the provisions deleting Article 33-4 of the Supplementary Provisions of that Act, the provisions amending Articles 34, 34-2, 34-3 and 35 of the Supplementary Provisions of that Act, and the provisions deleting Article 35-5, paragraph (2) of the Supplementary Provisions of that Act in Article 1, and the provisions of paragraph (2) of the following Article, Article 5, paragraph (2), Article 14 and Article 16 of the Supplementary Provisions: April 1, 1999 machine translation, not official **三** 第一条中地方税法第七十三条の四第一項第十六号の改正規定（「同項第二号」を「同項第三号」に改める部分及び「、地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）第七条第一項第一号に規定する業務（政令で定めるものに限る。）の用に供する不動産」を削る部分を除く。）、同法第七十三条の六第三項の改正規定、同法第五百八十六条第二項第一号の二十の次に五号を加える改正規定（同項第一号の二十三から第一号の二十五までに係る部分に限る。）、同法附則第十一条第八項及び第十五条第十一項の改正規定、同法附則第三十一条の三第九項を同条第十項とし、同条第八項の次に一項を加える改正規定並びに同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の四第十八項及び第十九項並びに同法附則第三十二条の九第六項に係る部分に限る。）　中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）の施行の日 suppl-4101-27/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-3 The provisions amending Article 73-4, paragraph (1), item (xvi) of the Local Tax Act in Article 1 (excluding the part replacing "item (ii) of that paragraph" with "item (iii) of that paragraph" and the part deleting ", real property used for the business prescribed in Article 7, paragraph (1), item (i) of the Act on Promotion of Concentration of Specified Businesses Contributing to Advancement of Regional Industry (Act No. 32 of 1988) (limited to that specified by Cabinet Order)"), the provisions amending Article 73-6, paragraph (3) of the Local Tax Act, the provisions adding five items after Article 586, paragraph (2), item (i)-20 of the Local Tax Act (limited to the part relating to items (i)-23 through (i)-25 of that paragraph), the provisions amending Article 11, paragraph (8) and Article 15, paragraph (11) of the Supplementary Provisions of the Local Tax Act, the provisions making Article 31-3, paragraph (9) of the Supplementary Provisions of the Local Tax Act paragraph (10) of that Article and adding a paragraph after paragraph (8) of that Article, and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-4, paragraphs (18) and (19) of the Supplementary Provisions of the Local Tax Act and Article 32-9, paragraph (6) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas (Act No. 92 of 1998) machine translation, not official **四** 第一条中地方税法第七十三条の十四第六項の改正規定　食品の製造過程の管理の高度化に関する臨時措置法（平成十年法律第五十九号）の施行の日 suppl-4101-27/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-4 The provisions amending Article 73-14, paragraph (6) of the Local Tax Act in Article 1: the date of enforcement of the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 59 of 1998) machine translation, not official **五** 第一条中地方税法第五十三条第三項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第三百二十一条の八第三項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第五百八十六条第二項第一号の十の改正規定及び同項第一号の二十の次に五号を加える改正規定（同項第一号の二十一及び第一号の二十二に係る部分に限る。）並びに同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の四第五項、第十六項及び第十七項並びに同法附則第三十二条の七第八項及び第九項に係る部分に限る。）並びに附則第九条第三項、第五項及び第六項の規定　沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日 suppl-4101-27/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-5 The provisions amending Article 53, paragraph (3) of the Local Tax Act in Article 1 (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provisions amending Article 321-8, paragraph (3) of the Local Tax Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provisions amending Article 586, paragraph (2), item (i)-10 of the Local Tax Act, the provisions adding five items after item (i)-20 of that paragraph (limited to the part relating to items (i)-21 and (i)-22 of that paragraph), and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-4, paragraphs (5), (16) and (17) of the Supplementary Provisions of the Local Tax Act and Article 32-7, paragraphs (8) and (9) of the Supplementary Provisions of the Local Tax Act), and the provisions of Article 9, paragraphs (3), (5) and (6) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) machine translation, not official **六** 第一条中地方税法第五百八十六条第二項第二十号の四の次に一号を加える改正規定及び同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の九第七項に係る部分に限る。）　都市再開発法及び都市開発資金の貸付けに関する法律の一部を改正する法律（平成十年法律第八十号）の施行の日 suppl-4101-27/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-6 The provisions adding an item after Article 586, paragraph (2), item (xx)-4 of the Local Tax Act in Article 1, and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-9, paragraph (7) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act Partially Amending the Urban Renewal Act and the Act on Lending of Urban Development Funds (Act No. 80 of 1998) machine translation, not official **七** 第一条中地方税法第七百条の二十の次に二条を加える改正規定及び附則第十一条第一項の規定　平成十年十月一日 suppl-4101-27/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-7 The provisions adding two Articles after Article 700-20 of the Local Tax Act in Article 1, and the provisions of Article 11, paragraph (1) of the Supplementary Provisions: October 1, 1998 machine translation, not official **八** 第一条中地方税法の本則に一章を加える改正規定（同法第七百五十六条第三項及び第四項に係る部分に限る。）　電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）の施行の日 suppl-4101-27/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-8 The provisions adding a chapter to the main body of the Local Tax Act in Article 1 (limited to the part relating to Article 756, paragraphs (3) and (4) of the Local Tax Act): the date of enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) machine translation, not official **九** 第一条中地方税法附則第十五条に五項を加える改正規定（同条第四十七項に係る部分に限る。）　医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日 suppl-4101-27/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-9 The provisions adding five paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (47) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) machine translation, not official --- ## Cites - suppl-4101-27/art-1/par-1/item-1: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4101-27/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15 - suppl-4101-27/art-1/par-1/item-2: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4101-27/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-2 - suppl-4101-27/art-1/par-1/item-2: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4101-27/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-5/par-2 - suppl-4101-27/art-1/par-1/item-2: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4101-27/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-14 - suppl-4101-27/art-1/par-1/item-2: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4101-27/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16 - suppl-4101-27/art-1/par-1/item-5: 附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4101-27/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-3 - suppl-4101-27/art-1/par-1/item-5: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4101-27/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-5 - suppl-4101-27/art-1/par-1/item-5: 第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4101-27/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-6 - suppl-4101-27/art-1/par-1/item-7: 附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4101-27/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-1 - 地方税法 附則第十五条第二項（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-2 - 地方税法 附則第十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-18/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-20261027T214204-259, 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