# 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-4121-93. 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-4121-93`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4121-93
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-93
- 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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## 附　則 平成一二年五月三一日法律第九三号
<sup>suppl-4121-93 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-93/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1</sup>

**第一項**  この法律は、平成十三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。
<sup>suppl-4121-93/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1</sup>
This Act comes into effect as of April 1, 2001; provided, however, that the provisions listed in the following items come into effect as of the day specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4121-93/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第一条、第二条、第四条及び第五条並びに附則第二条、第三条、第四条第二項、第十三条、第十八条、第十九条、第二十三条及び第二十四条の規定　公布の日から起算して、一月を超えない範囲内において政令で定める日
  <sup>suppl-4121-93/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1/item-2</sup>
  The provisions of Articles 1, 2, 4 and 5, and the provisions of Article 2, Article 3, Article 4, paragraph (2), Article 13, Article 18, Article 19, Article 23 and Article 24 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation
  <sup>machine translation, not official</sup>

### 第二十三条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-93/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-23</sup>

**第一項**  この法律の各改正規定の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる事項に係る各改正規定の施行後にした行為に対する罰則の適用については、それぞれなお従前の例による。
<sup>suppl-4121-93/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-23/par-1</sup>
The provisions then in force continue to govern, respectively, the application of penal provisions to conduct engaged in before the respective amending provisions of this Act come into effect and to conduct engaged in after the respective amending provisions come into effect with regard to matters for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-93/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-24</sup>

**第一項**  附則第二条から第十二条まで及び前条に定めるもののほか、この法律の施行に際し必要な経過措置は、政令で定める。
<sup>suppl-4121-93/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-24/par-1</sup>
In addition to what is provided for in Articles 2 through 12 and the preceding Article of the Supplementary Provisions, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4121-93/art-1/par-1/item-2: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4121-93/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-23
- suppl-4121-93/art-1/par-1/item-2: 第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4121-93/art-24 — https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-24
- suppl-4121-93/art-24/par-1: 前条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4121-93/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-23

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1/item-2
- 地方税法 附則第二十四条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4121-93/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-24/par-1

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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-20261027T202151-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-306, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-263, 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