# 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-4141-152. 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-4141-152` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4141-152 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-152 - 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 平成一四年一二月一三日法律第一五二号 suppl-4141-152 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-152/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-1 **第一項** この法律は、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）の施行の日から施行する。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-4141-152/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-1/par-1 This Act comes into effect on the date on which the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一及び二** 略 suppl-4141-152/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 第十一条（地方税法第百五十一条の改正規定、同条の次に一条を加える改正規定及び同法第百六十三条の改正規定に限る。）、第十九条（不動産登記法第二十一条第四項及び同法第百五十一条ノ三第七項にただし書を加える改正規定に限る。）、第二十一条（商業登記法第十三条第二項及び同法第百十三条の五第二項にただし書を加える改正規定に限る。）、第二十二条から第二十四条まで、第三十七条（関税法第九条の四の改正規定に限る。）、第三十八条、第四十四条（国税通則法第三十四条第一項の改正規定に限る。）、第四十五条、第四十八条（自動車重量税法第十条の次に一条を加える改正規定に限る。）、第五十二条、第六十九条及び第七十条の規定　この法律の公布の日から起算して二年を超えない範囲内において政令で定める日 suppl-4141-152/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-1/par-1/item-3 the provisions of Article 11 (limited to the provision amending Article 151 of the Local Tax Act, the provision adding one Article after that Article, and the provision amending Article 163 of that Act), Article 19 (limited to the provisions adding a proviso to Article 21, paragraph (4) and to Article 151-3, paragraph (7) of the Real Property Registration Act), Article 21 (limited to the provisions adding a proviso to Article 13, paragraph (2) and to Article 113-5, paragraph (2) of the Commercial Registration Act), Articles 22 through 24, Article 37 (limited to the provision amending Article 9-4 of the Customs Act), Article 38, Article 44 (limited to the provision amending Article 34, paragraph (1) of the Act on General Rules for National Taxes), Article 45, Article 48 (limited to the provision adding one Article after Article 10 of the Motor Vehicle Tonnage Tax Act), Article 52, Article 69, and Article 70: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation of this Act. machine translation, not official **四から八まで** 略 suppl-4141-152/art-1/par-1/item-4-to-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-1/par-1/item-4-to-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-1/par-1/item-4-to-8 Omitted machine translation, not official **九** 附則第十条の規定　健康保険法等の一部を改正する法律（平成十四年法律第百二号）の公布の日又はこの法律の公布の日のいずれか遅い日 suppl-4141-152/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-1/par-1/item-9 the provisions of Article 10 of the Supplementary Provisions: the date of promulgation of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) or the date of promulgation of this Act, whichever is later. machine translation, not official ### 第二条（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-4141-152/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2 **第一項** この法律の施行の日から平成十四年十二月三十一日までの間における第十一条の規定による改正後の地方税法（次項において「新地方税法」という。）第三百五十八条の二の規定の適用については、同条中「第三百八十二条の二第一項の規定による閲覧、第三百八十七条第一項の規定による備付け、同条第三項の規定による閲覧、第四百十五条第一項の規定による作成、第四百十六条第一項の規定による縦覧、第四百十九条第四項の規定による作成及び同条第六項」とあるのは「第三百八十七条第一項の規定による備付け並びに第四百十五条第一項及び第四百十九条第三項」と、「第四条、第五条」とあるのは「第五条」とする。 suppl-4141-152/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/par-1 With regard to the application of the provisions of Article 358-2 of the Local Tax Act as amended by the provisions of Article 11 (referred to as the "New Local Tax Act" in the following paragraph) during the period from the day on which this Act comes into effect to December 31, 2002, in that Article, the phrase "inspection under the provisions of Article 382-2, paragraph (1), keeping under the provisions of Article 387, paragraph (1), inspection under the provisions of paragraph (3) of that Article, preparation under the provisions of Article 415, paragraph (1), public inspection under the provisions of Article 416, paragraph (1), preparation under the provisions of Article 419, paragraph (4), and paragraph (6) of that Article" is deemed to be replaced with "keeping under the provisions of Article 387, paragraph (1), and Article 415, paragraph (1) and Article 419, paragraph (3)", and the phrase "Article 4, Article 5" is deemed to be replaced with "Article 5". machine translation, not official **第二項** 平成十五年一月一日から同年三月三十一日までの間における新地方税法第三百五十八条の二の規定の適用については、同条中「第三百八十二条の二第一項の規定による閲覧、第三百八十七条第一項の規定による備付け、同条第三項の規定による閲覧」とあるのは「第三百八十七条第一項の規定による備付け」と、「第四条、第五条」とあるのは「第五条」とする。 suppl-4141-152/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/par-2 With regard to the application of the provisions of Article 358-2 of the New Local Tax Act during the period from January 1, 2003 to March 31, 2003, in that Article, the phrase "inspection under the provisions of Article 382-2, paragraph (1), keeping under the provisions of Article 387, paragraph (1), inspection under the provisions of paragraph (3) of that Article" is deemed to be replaced with "keeping under the provisions of Article 387, paragraph (1)", and the phrase "Article 4, Article 5" is deemed to be replaced with "Article 5". machine translation, not official ### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4141-152/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-4 **第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4141-152/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-4/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4141-152/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-5 **第一項** 前三条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4141-152/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-5/par-1 Beyond what is provided for in the preceding three Articles, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-152/art-2/par-1: 次項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4141-152/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-152/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/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-20261027T202151-291, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-311, 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-266, 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