# 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-4131-8/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-4131-8/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-4131-8/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1 **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。 suppl-4131-8/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1 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: machine translation, not official **一** 第一条中地方税法第十一条の五第三号、第十五条の四第一項第一号、第十七条の四第一項第一号、第二十四条第一項第四号、第五十一条から第五十七条まで、第六十二条から第六十四条まで、第六十五条の二第一項、第七十一条の二十六第一項、第七十二条の七、第七十二条の十三、第七十二条の十四、第七十二条の二十二から第七十二条の二十三の三まで、第七十二条の二十六、第七十二条の二十九第一項、第七十二条の三十二、第七十二条の三十三、第七十二条の三十四、第七十二条の三十七第一項、第七十二条の四十第一項第二号、第七十二条の四十三、第七十二条の四十四第二項、第七十二条の四十八、第七十二条の六十三、第二百九十四条第一項第四号、第三百十二条第三項第二号、第三百十四条の六第二項、第三百二十一条の八から第三百二十一条の九まで、第三百二十一条の十一から第三百二十一条の十三まで、第三百二十六条、第七百三十四条第三項、第七百四十八条、同法附則第九条、同法附則第三十五条の二第四項及び第五項並びに同法附則第四十条第十項の改正規定並びに附則第三条第六項、第四条及び第七条第六項の規定　平成十三年三月三十一日 suppl-4131-8/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-1 The provisions in Article 1 amending Article 11-5, item (iii), Article 15-4, paragraph (1), item (i), Article 17-4, paragraph (1), item (i), Article 24, paragraph (1), item (iv), Articles 51 through 57, Articles 62 through 64, Article 65-2, paragraph (1), Article 71-26, paragraph (1), Article 72-7, Article 72-13, Article 72-14, Articles 72-22 through 72-23-3, Article 72-26, Article 72-29, paragraph (1), Article 72-32, Article 72-33, Article 72-34, Article 72-37, paragraph (1), Article 72-40, paragraph (1), item (ii), Article 72-43, Article 72-44, paragraph (2), Article 72-48, Article 72-63, Article 294, paragraph (1), item (iv), Article 312, paragraph (3), item (ii), Article 314-6, paragraph (2), Articles 321-8 through 321-9, Articles 321-11 through 321-13, Article 326, Article 734, paragraph (3) and Article 748 of the Local Tax Act, Article 9 of the Supplementary Provisions of that Act, Article 35-2, paragraphs (4) and (5) of the Supplementary Provisions of that Act, and Article 40, paragraph (10) of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (6), Article 4 and Article 7, paragraph (6) of the Supplementary Provisions: March 31, 2001 machine translation, not official **二** 第一条中地方税法第三十四条、第七十三条の四第一項第十六号、第百四十七条、第百五十一条第四項、第百五十二条第一項、第三百十四条の二、第三百四十八条第二項第二号の二及び第二号の三、第六百一条第一項、第六百九十九条の十一並びに同法附則第四条の二第五項第一号及び第六項の改正規定、同法附則第十二条の二の次に一条を加える改正規定並びに同法附則第三十三条の三第三項第一号及び第五項、同法附則第三十四条第四項第一号及び第五項並びに同法附則第三十五条の二第九項第一号及び第十項の改正規定並びに附則第三条第一項及び第二項、第六条、第七条第一項及び第二項並びに第八条第二項及び第三項の規定　平成十四年四月一日 suppl-4131-8/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-2 The provisions in Article 1 amending Article 34, Article 73-4, paragraph (1), item (xvi), Article 147, Article 151, paragraph (4), Article 152, paragraph (1), Article 314-2, Article 348, paragraph (2), items (ii)-2 and (ii)-3, Article 601, paragraph (1) and Article 699-11 of the Local Tax Act, and Article 4-2, paragraph (5), item (i) and paragraph (6) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 12-2 of the Supplementary Provisions of that Act, the provisions amending Article 33-3, paragraph (3), item (i) and paragraph (5), Article 34, paragraph (4), item (i) and paragraph (5), and Article 35-2, paragraph (9), item (i) and paragraph (10) of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (1) and (2), Article 6, Article 7, paragraphs (1) and (2), and Article 8, paragraphs (2) and (3) of the Supplementary Provisions: April 1, 2002 machine translation, not official **三** 第一条中地方税法第七十三条の四第一項第九号の三を削る改正規定及び同法附則第十条に二項を加える改正規定（同条第十一項に係る部分に限る。）　農業者年金基金法の一部を改正する法律（平成十三年法律第三十九号）の施行の日 suppl-4131-8/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-3 The provisions in Article 1 deleting Article 73-4, paragraph (1), item (ix)-3 of the Local Tax Act and the provisions adding two paragraphs to Article 10 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (11) of that Article): the date of enforcement of the Act Partially Amending the Farmers' Pension Fund Act (Act No. 39 of 2001) machine translation, not official **四** 第一条中地方税法第七十三条の四第一項第十二号及び第十四号、第百八十条、第三百四十八条第二項第十九号並びに同法附則第十三条の改正規定並びに附則第五条第二項及び第八条第五項の規定　平成十四年三月三十一日 suppl-4131-8/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-4 The provisions in Article 1 amending Article 73-4, paragraph (1), items (xii) and (xiv), Article 180 and Article 348, paragraph (2), item (xix) of the Local Tax Act, and Article 13 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (2) and Article 8, paragraph (5) of the Supplementary Provisions: March 31, 2002 machine translation, not official **五** 第一条中地方税法第七十三条の十四第六項の改正規定及び同法附則第十一条に五項を加える改正規定（同条第二十九項に係る部分に限る。）　林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日 suppl-4131-8/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-5 The provisions in Article 1 amending Article 73-14, paragraph (6) of the Local Tax Act and the provisions adding five paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (29) of that Article): the date of enforcement of the Act Partially Amending the Act on Provisional Measures concerning Financing for the Promotion of Strengthening of the Basis of Forestry Management, etc. (Act No. 108 of 2001) machine translation, not official **六** 第一条中地方税法第五百八十六条第二項第一号の九の改正規定及び附則第九条第四項の規定　平成十三年十一月十三日 suppl-4131-8/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-6 The provisions in Article 1 amending Article 586, paragraph (2), item (i)-9 of the Local Tax Act and the provisions of Article 9, paragraph (4) of the Supplementary Provisions: November 13, 2001 machine translation, not official **七** 第一条中地方税法第七百条の六の二第一項第一号の改正規定　石油の安定的な供給の確保のための石油備蓄法等の一部を改正する等の法律（平成十三年法律第五十五号）の施行の日 suppl-4131-8/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-7 The provisions in Article 1 amending Article 700-6-2, paragraph (1), item (i) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Petroleum Stockpiling Act, etc. and Other Acts for Securing a Stable Supply of Petroleum (Act No. 55 of 2001) machine translation, not official **八** 第一条中地方税法附則第十一条に五項を加える改正規定（同条第三十項及び第三十一項に係る部分に限る。）　農業協同組合法等の一部を改正する法律（平成十三年法律第九十四号）の施行の日 suppl-4131-8/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-8 The provisions in Article 1 adding five paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraphs (30) and (31) of that Article): the date of enforcement of the Act Partially Amending the Agricultural Co-operatives Act, etc. (Act No. 94 of 2001) machine translation, not official **九** 第一条中地方税法附則第十五条第十二項の改正規定及び附則第八条第十二項の規定　都市緑地保全法の一部を改正する法律（平成十三年法律第三十七号）の施行の日 suppl-4131-8/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-9 The provisions in Article 1 amending Article 15, paragraph (12) of the Supplementary Provisions of the Local Tax Act and the provisions of Article 8, paragraph (12) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act (Act No. 37 of 2001) machine translation, not official **十** 第一条中地方税法附則第十六条第一項の改正規定、同条第二項の改正規定（「、第五項又は第六項」を「又は第五項から第七項まで」に改める部分に限る。）、同条第三項の改正規定及び同条に一項を加える改正規定　高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）の施行の日 suppl-4131-8/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-10 The provisions in Article 1 amending Article 16, paragraph (1) of the Supplementary Provisions of the Local Tax Act, the provisions amending paragraph (2) of that Article (limited to the part replacing ", paragraph (5) or (6)" with "or paragraphs (5) through (7)"), the provisions amending paragraph (3) of that Article, and the provisions adding one paragraph to that Article: the date of enforcement of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) machine translation, not official **十一** 第二条及び附則第十一条の規定　政令で定める日 suppl-4131-8/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-11 The provisions of Article 2 and Article 11 of the Supplementary Provisions: the date specified by Cabinet Order machine translation, not official --- ## Cites - suppl-4131-8/art-1/par-1/item-1: 附則第三条第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-8/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6 - suppl-4131-8/art-1/par-1/item-1: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-8/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4 - suppl-4131-8/art-1/par-1/item-1: 第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4131-8/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6 - suppl-4131-8/art-1/par-1/item-2: 附則第三条第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4131-8/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-1 - suppl-4131-8/art-1/par-1/item-2: 第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-8/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-2 - suppl-4131-8/art-1/par-1/item-2: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-8/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-6 - suppl-4131-8/art-1/par-1/item-2: 第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4131-8/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-1 - suppl-4131-8/art-1/par-1/item-2: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4131-8/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-2 - suppl-4131-8/art-1/par-1/item-2: 第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4131-8/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-2 - suppl-4131-8/art-1/par-1/item-2: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4131-8/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-3 - suppl-4131-8/art-1/par-1/item-4: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4131-8/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-2 - suppl-4131-8/art-1/par-1/item-4: 第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4131-8/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-5 - suppl-4131-8/art-1/par-1/item-6: 附則第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4131-8/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-4 - suppl-4131-8/art-1/par-1/item-9: 附則第八条第十二項 → 地方税法 附則第八条第十二項 (Supplementary Provisions, Article 8, paragraph (12)), suppl-4131-8/art-8/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-12 - suppl-4131-8/art-1/par-1/item-11: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-8/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11/par-1 - 地方税法 附則第十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-16/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-20261027T214204-263, 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