# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（法定外目的税に関する経過措置） — address `suppl-4161-17/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21 - 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. --- ### 第二十一条（法定外目的税に関する経過措置） — Transitional Measures Concerning Non-Statutory Earmarked Tax caption: machine translation, not official suppl-4161-17/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21 **第一項** 新法第七百三十一条第二項の規定は、施行日以後に同条の規定によりされる協議の申出に係る法定外目的税の同項に規定する新設又は変更について適用し、施行の際現に旧法第七百三十一条第二項の規定によりされている協議の申出に係る法定外目的税の同項に規定する新設又は変更については、なお従前の例による。 suppl-4161-17/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21/par-1 The provisions of Article 731, paragraph (2) of the New Act apply to the establishment or modification, prescribed in that paragraph, of non-statutory earmarked tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 731, paragraph (2) of the Former Act, of non-statutory earmarked tax pertaining to a request for consultation that is actually being made under the provisions of that paragraph at the time of enforcement. machine translation, not official **第二項** 新法第七百三十一条第三項の規定は、施行日以後に議会の議決がされる法定外目的税の新設又は変更をする旨の条例の制定について適用し、施行日前に議会の議決がされた法定外目的税の新設又は変更をする旨の条例の制定については、なお従前の例による。 suppl-4161-17/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21/par-2 The provisions of Article 731, paragraph (3) of the New Act apply to the enactment of a Prefectural or Municipal Ordinance establishing or modifying non-statutory earmarked tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Prefectural or Municipal Ordinance establishing or modifying non-statutory earmarked tax for which the assembly passed a resolution before the Effective Date. machine translation, not official --- ## Cites - suppl-4161-17/art-21/par-1: 新法第七百三十一条第二項 → 地方税法 第七百三十一条第二項 (Article 731, paragraph (2)), art-731/par-2 — https://japanlaw.org/ja/local-tax-act/art-731/par-2 · https://japanlaw.org/l/325AC0000000226/art-731/par-2 - suppl-4161-17/art-21/par-1: 同条 → 地方税法 第七百三十一条 (Article 731), art-731 — https://japanlaw.org/ja/local-tax-act/art-731 · https://japanlaw.org/l/325AC0000000226/art-731 - suppl-4161-17/art-21/par-2: 新法第七百三十一条第三項 → 地方税法 第七百三十一条第三項 (Article 731, paragraph (3)), art-731/par-3 — https://japanlaw.org/ja/local-tax-act/art-731/par-3 · https://japanlaw.org/l/325AC0000000226/art-731/par-3 --- ## 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-20261027T214204-270, 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