# 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-4111-76. 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-4111-76` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4111-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-76 - 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. --- ## 附　則 平成一一年六月一六日法律第七六号 suppl-4111-76 · https://japanlaw.org/ja/local-tax-act/suppl-4111-76 · https://japanlaw.org/l/325AC0000000226/suppl-4111-76 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-76/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-76/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-76/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第七十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-4111-76/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-76/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-76/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 72 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第七十条（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 caption: machine translation, not official suppl-4111-76/art-70 · https://japanlaw.org/ja/local-tax-act/suppl-4111-76/art-70 · https://japanlaw.org/l/325AC0000000226/suppl-4111-76/art-70 **第一項** 前条の規定による改正前の地方税法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けた土地の所有者等（同法第五百八十五条第一項に規定する土地の所有者等をいう。）は、前条の規定による改正後の地方税法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けたものとみなす。 suppl-4111-76/art-70/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-76/art-70/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-76/art-70/par-1 A landowner, etc. (meaning a landowner, etc. prescribed in Article 585, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article) who has obtained a finding by the mayor of the municipality prescribed in Article 602, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article, in respect of the transfer of land listed in item (i), (c) of that paragraph, is deemed to have obtained a finding by the mayor of the municipality prescribed in Article 602, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article, in respect of the transfer of land listed in item (i), (c) of that paragraph. machine translation, not official --- ## Cites - suppl-4111-76/art-70/par-1: 地方税法第六百二条第一項第一号 → 地方税法 第六百二条第一項第一号 (Article 602, paragraph (1), item (i)), art-602/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1 - suppl-4111-76/art-70/par-1: 同項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-261, 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