# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4101-54/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-4101-54/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-54/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.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4101-54/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-54/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-1
**第一項** この法律は、平成十二年四月一日から施行する。ただし、第一条中地方自治法別表第一から別表第四までの改正規定（別表第一中第八号の二を削り、第八号の三を第八号の二とし、第八号の四及び第九号の三を削り、第九号の四を第九号の三とし、第九号の五を第九号の四とする改正規定、同表第二十号の五の改正規定、別表第二第二号（十の三）の改正規定並びに別表第三第二号の改正規定を除く。）並びに附則第七条及び第九条の規定は、公布の日から施行する。
suppl-4101-54/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-54/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-1/par-1
This Act comes into effect on April 1, 2000; provided, however, that the amending provisions of Appended Table 1 through Appended Table 4 of the Local Autonomy Act in Article 1 (excluding the amending provisions that delete item (viii)-2 of Appended Table 1, make item (viii)-3 item (viii)-2, delete item (viii)-4 and item (ix)-3, make item (ix)-4 item (ix)-3, and make item (ix)-5 item (ix)-4, the amending provisions of item (xx)-5 of that Table, the amending provisions of Appended Table 2, item (ii), (10)-3, and the amending provisions of Appended Table 3, item (ii)) and the provisions of Articles 7 and 9 of the Supplementary Provisions come into effect as of the date of promulgation.
machine translation, not official
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## Cites
- suppl-4101-54/art-1/par-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4101-54/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4101-54/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-9
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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-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