# 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-4151-92. 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-4151-92`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4151-92
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-92
- 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 平成一五年六月一八日法律第九二号
<sup>suppl-4151-92 · https://japanlaw.org/ja/local-tax-act/suppl-4151-92 · https://japanlaw.org/l/325AC0000000226/suppl-4151-92</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-92/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-92/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-92/art-1</sup>

**第一項**  この法律は、平成十七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-4151-92/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-92/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-92/art-1/par-1</sup>
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4151-92/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-92/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-92/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第一条中電気事業法目次の改正規定、第六章の改正規定並びに第百六条、第百七条、第百十二条の二、第百十七条の三、第百十七条の四及び第百十九条の二の改正規定並びに第三条の規定並びに附則第十七条、第十八条、第十九条第一項、第二十条から第三十八条まで、第四十一条、第四十三条、第四十五条、第四十六条、第四十八条、第五十一条及び第五十五条から第五十七条までの規定　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
  <sup>suppl-4151-92/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-92/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-92/art-1/par-1/item-2</sup>
  the provisions in Article 1 amending the table of contents of the Electricity Business Act, the provisions amending Chapter VI, and the provisions amending Article 106, Article 107, Article 112-2, Article 117-3, Article 117-4 and Article 119-2, the provisions of Article 3, and the provisions of Articles 17 and 18, Article 19, paragraph (1), Articles 20 through 38, Article 41, Article 43, Article 45, Article 46, Article 48, Article 51 and Articles 55 through 57 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
  <sup>machine translation, not official</sup>

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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-20261027T202151-321, 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