# 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-4111-15/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-4111-15/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-4111-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/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-4111-15/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1 **第一項** この法律は、平成十一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-4111-15/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1 This Act comes into effect as of April 1, 1999; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items: machine translation, not official **一** 目次の改正規定、第四百十一条第一項後段を削る改正規定、第四百十五条及び第四百十九条第三項の改正規定、第四百二十二条の二の次に一条を加える改正規定、第三章第二節中第六款を第七款とし、第四百二十三条の前に款名を付する改正規定、第四百二十三条及び第四百二十四条の改正規定、第四百二十四条の二を削る改正規定、第四百二十八条から第四百三十三条まで、第四百三十五条及び第四百三十六条の改正規定、附則第三条の二の改正規定、同条を附則第三条の二の二とし、附則第三条の次に一条を加える改正規定並びに附則第十二条第二項の改正規定並びに次条、附則第九条、第十六条及び第十八条の規定　平成十二年一月一日 suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-1 the provisions amending the table of contents, the provisions deleting the second sentence of Article 411, paragraph (1), the provisions amending Article 415 and Article 419, paragraph (3), the provisions adding one Article after Article 422-2, the provisions making Subsection 6 of Section 2 of Chapter III into Subsection 7 and adding a subsection heading before Article 423, the provisions amending Article 423 and Article 424, the provisions deleting Article 424-2, the provisions amending Articles 428 through 433, Article 435 and Article 436, the provisions amending Article 3-2 of the Supplementary Provisions, the provisions making that Article into Article 3-2-2 of the Supplementary Provisions and adding one Article after Article 3 of the Supplementary Provisions, and the provisions amending Article 12, paragraph (2) of the Supplementary Provisions, and the provisions of the following Article and Articles 9, 16 and 18 of the Supplementary Provisions: January 1, 2000; machine translation, not official **二** 第七十三条の四第一項第四号の改正規定、同号の次に七号を加える改正規定、同項第五号の改正規定、第三百四十八条第二項第十号の改正規定、同号の次に七号を加える改正規定、同項第十一号の改正規定、第五百八十六条第二項第四号の五の改正規定、附則第三十四条第一項及び第二項の改正規定、同条第五項の改正規定（「第二項第一号中「百分の二」とあるのは「百分の四」と、同項第二号中「百二十万円」とあるのは「二百四十万円」と、「百分の二」とあるのは「百分の五・五」」を「第二項中「百分の二」とあるのは「百分の四」」に改める部分に限る。）、附則第三十四条の二、第三十四条の三及び第三十五条の二第一項の改正規定並びに附則第四十条の改正規定（同条第二項から第四項までに係る部分に限る。）並びに附則第三条第四項から第六項まで、第五条第二項、第七条第四項から第六項まで並びに第八条第三項及び第四項の規定　平成十二年四月一日 suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-2 the provisions amending Article 73-4, paragraph (1), item (iv), the provisions adding seven items after that item, the provisions amending item (v) of that paragraph, the provisions amending Article 348, paragraph (2), item (x), the provisions adding seven items after that item, the provisions amending item (xi) of that paragraph, the provisions amending Article 586, paragraph (2), item (iv)-5, the provisions amending Article 34, paragraphs (1) and (2) of the Supplementary Provisions, the provisions amending paragraph (5) of that Article (limited to the part replacing "in paragraph (2), item (i), the phrase '2/100' is deemed to be replaced with '4/100', in item (ii) of that paragraph, the phrase '1,200,000 yen' is deemed to be replaced with '2,400,000 yen', and '2/100' is deemed to be replaced with '5.5/100'" with "in paragraph (2), the phrase '2/100' is deemed to be replaced with '4/100'"), the provisions amending Article 34-2, Article 34-3 and Article 35-2, paragraph (1) of the Supplementary Provisions, and the provisions amending Article 40 of the Supplementary Provisions (limited to the part pertaining to paragraphs (2) through (4) of that Article), and the provisions of Article 3, paragraphs (4) through (6), Article 5, paragraph (2), Article 7, paragraphs (4) through (6), and Article 8, paragraphs (3) and (4) of the Supplementary Provisions: April 1, 2000; machine translation, not official **三** 第五百八十六条第二項第一号の二十五の次に二号を加える改正規定（同項第一号の二十七に係る部分に限る。）　民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）の施行の日 suppl-4111-15/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-3 the provisions adding two items after Article 586, paragraph (2), item (i)-25 (limited to the part pertaining to item (i)-27 of that paragraph): the date of enforcement of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999); machine translation, not official **四** 第五百八十六条第二項第十号及び第十四号並びに第七百一条の三十四第三項第十九号の改正規定並びに同号を同項第十九号の二とし、同項第十八号の次に一号を加える改正規定並びに附則第十条第四項及び第十三条第三項の規定　中小企業経営革新支援法（平成十一年法律第十八号）の施行の日 suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-4 the provisions amending Article 586, paragraph (2), items (x) and (xiv) and Article 701-34, paragraph (3), item (xix), the provisions making that item into item (xix)-2 of that paragraph and adding one item after item (xviii) of that paragraph, and the provisions of Article 10, paragraph (4) and Article 13, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 18 of 1999); machine translation, not official **五** 附則第十二条の二及び第三十条の二の改正規定並びに附則第六条及び第十九条の規定　平成十一年五月一日 suppl-4111-15/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-5 the provisions amending Article 12-2 and Article 30-2 of the Supplementary Provisions, and the provisions of Article 6 and Article 19 of the Supplementary Provisions: May 1, 1999; machine translation, not official **六** 附則第十五条第二十七項及び第二十八項の改正規定並びに附則第八条第十五項の規定　高度テレビジョン放送施設整備促進臨時措置法（平成十一年法律第六十三号）の施行の日 suppl-4111-15/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-6 the provisions amending Article 15, paragraphs (27) and (28) of the Supplementary Provisions, and the provisions of Article 8, paragraph (15) of the Supplementary Provisions: the date of enforcement of the Act on Temporary Measures for the Promotion of Development of Advanced Television Broadcasting Facilities (Act No. 63 of 1999); machine translation, not official **七** 附則第十五条に一項を加える改正規定　家畜排せつ物の管理の適正化及び利用の促進に関する法律（平成十一年法律第百十二号）の施行の日 suppl-4111-15/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-7 the provisions adding one paragraph to Article 15 of the Supplementary Provisions: the date of enforcement of the Act on the Proper Management and Promotion of Use of Livestock Manure (Act No. 112 of 1999). machine translation, not official --- ## Cites - suppl-4111-15/art-1/par-1/item-1: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4111-15/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2 - suppl-4111-15/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4111-15/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9 - suppl-4111-15/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4111-15/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-4 - suppl-4111-15/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4111-15/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-5 - suppl-4111-15/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4111-15/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-6 - suppl-4111-15/art-1/par-1/item-2: 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-4111-15/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-2 - suppl-4111-15/art-1/par-1/item-2: 第七条第四項から第六項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4111-15/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-4 - suppl-4111-15/art-1/par-1/item-2: 第七条第四項から第六項まで → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4111-15/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-5 - suppl-4111-15/art-1/par-1/item-2: 第七条第四項から第六項まで → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4111-15/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-6 - suppl-4111-15/art-1/par-1/item-2: 第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4111-15/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-3 - suppl-4111-15/art-1/par-1/item-2: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4111-15/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-4 - suppl-4111-15/art-1/par-1/item-4: 附則第十条第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4111-15/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-4 - suppl-4111-15/art-1/par-1/item-4: 第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4111-15/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3 - suppl-4111-15/art-1/par-1/item-5: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4111-15/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-6 - suppl-4111-15/art-1/par-1/item-6: 附則第八条第十五項 → 地方税法 附則第八条第十五項 (Supplementary Provisions, Article 8, paragraph (15)), suppl-4111-15/art-8/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-15 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第一項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-1 - 地方税法 附則第九条第三項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-3 - 地方税法 附則第十四条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-14/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-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-311, 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