# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（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） — address `suppl-4101-27/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15 - 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. --- ### 第十五条（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） — Transitional Measures concerning Special Provisions on Methods of Preserving Books and Documents Related to Local Tax Prepared by Means of Computers caption: machine translation, not official 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 **第一項** 附則第一条第一号に掲げる規定の施行の日から一年を経過する日までの間における新法第七百五十条第一項、第二項及び第五項第三号（これらの規定を新法第七百五十四条において準用する場合を含む。）の規定の適用については、新法第七百五十条第一項及び第二項中「三月前」とあるのは「五月前」と、「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。 suppl-4101-27/art-15/par-1 · 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 With regard to the application of the provisions of Article 750, paragraphs (1) and (2), and paragraph (5), item (iii) of the New Act (including as applied mutatis mutandis pursuant to Article 754 of the New Act) during the period until the day on which one year elapses from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, "three months before" in Article 750, paragraphs (1) and (2) of the New Act is deemed to be replaced with "five months before", "six months" is deemed to be replaced with "eight months", and "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months". machine translation, not official **第二項** 新法第七百五十五条の規定は、附則第一条第一号に掲げる規定の施行の日以後に行う取引情報（新法第七百五十五条に規定する取引情報をいう。）の授受について適用する。 suppl-4101-27/art-15/par-2 · 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 The provisions of Article 755 of the New Act apply to the exchange of transaction information (meaning transaction information prescribed in Article 755 of the New Act) made on or after the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4101-27/art-15/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), 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 - suppl-4101-27/art-15/par-1: 新法第七百五十条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/art-750/par-1 · https://japanlaw.org/l/325AC0000000226/art-750/par-1 - suppl-4101-27/art-15/par-1: 第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/ja/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2 - suppl-4101-27/art-15/par-2: 新法第七百五十五条 → 地方税法 第七百五十五条 (Article 755), art-755 — https://japanlaw.org/ja/local-tax-act/art-755 · https://japanlaw.org/l/325AC0000000226/art-755 - suppl-4101-27/art-15/par-2: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), 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 ## 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一号（施行期日） — 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 --- ## 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-20261027T214204-260, 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