# 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-4141-157. 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-4141-157`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4141-157
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-157
- 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 平成一四年一二月一三日法律第一五七号
<sup>suppl-4141-157 · https://japanlaw.org/ja/local-tax-act/suppl-4141-157 · https://japanlaw.org/l/325AC0000000226/suppl-4141-157</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-157/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-157/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-157/art-1</sup>

**第一項**  この法律は、平成十五年十月一日から施行する。
<sup>suppl-4141-157/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-157/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-157/art-1/par-1</sup>
This Act comes into effect on October 1, 2003.
<sup>machine translation, not official</sup>

### 第十二条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-157/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4141-157/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-157/art-12</sup>

**第一項**  前条の規定による改正後の地方税法第三百四十八条第二項第十三号の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
<sup>suppl-4141-157/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-157/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-157/art-12/par-1</sup>
The provisions of Article 348, paragraph (2), item (xiii) of the Local Tax Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4141-157/art-12/par-1: 地方税法第三百四十八条第二項第十三号 → 地方税法 第三百四十八条第二項第十三号 (Article 348, paragraph (2), item (xiii)), art-348/par-2/item-13 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-13 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-13

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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-20261027T214204-232, 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