# 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-4171-102. 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-4171-102` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4171-102 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-102 - 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 平成一七年一〇月二一日法律第一〇二号 suppl-4171-102 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-102/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-1 **第一項** この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。 suppl-4171-102/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-1/par-1 This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect. machine translation, not official ### 第八十三条（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-4171-102/art-83 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-83 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83 **第一項** 国内に住所を有する個人で第七十八条の規定による改正前の所得税法（次項において「旧所得税法」という。）第九条の二第一項に規定する障害者等であるものが施行日前に預入をした同項に規定する郵便貯金（附則第五条第一項各号に掲げる郵便貯金に限る。次項において「承継郵便貯金」という。）に係る道府県民税の利子割については、なお従前の例による。 suppl-4171-102/art-83/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/par-1 With respect to the interest levy of prefectural inhabitant tax on postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act prior to amendment by Article 78 (referred to as the "Former Income Tax Act" in the following paragraph) that were deposited before the Effective Date by an individual who has an address in Japan and is a person with disabilities, etc. prescribed in that paragraph (limited to the postal savings listed in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第二項** 国内に住所を有する個人で旧所得税法第九条の二第一項に規定する障害者等であるものが施行日前に預入をした同項に規定する郵便貯金（承継郵便貯金を除く。）で施行日前に支払を受けるべき当該郵便貯金の利子で施行日の前日を含む利子の計算期間に対応するものに係る道府県民税の利子割については、なお従前の例による。 suppl-4171-102/art-83/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/par-2 With respect to the interest levy of prefectural inhabitant tax on interest on postal savings prescribed in Article 9-2, paragraph (1) of the Former Income Tax Act (excluding postal savings carried over) that were deposited before the Effective Date by an individual who has an address in Japan and is a person with disabilities, etc. prescribed in that paragraph, which interest is to be received before the Effective Date and corresponds to an interest calculation period that includes the day before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第百十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4171-102/art-117 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-117 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-117 **第一項** この法律の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為、この法律の施行後附則第九条第一項の規定によりなおその効力を有するものとされる旧郵便為替法第三十八条の八（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第十三条第一項の規定によりなおその効力を有するものとされる旧郵便振替法第七十条（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第二十七条第一項の規定によりなおその効力を有するものとされる旧郵便振替預り金寄附委託法第八条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第三十九条第二項の規定によりなおその効力を有するものとされる旧公社法第七十条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第四十二条第一項の規定によりなおその効力を有するものとされる旧公社法第七十一条及び第七十二条（第十五号に係る部分に限る。）の規定の失効前にした行為並びに附則第二条第二項の規定の適用がある場合における郵政民営化法第百四条に規定する郵便貯金銀行に係る特定日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-4171-102/art-117/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-117/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-117/par-1 With regard to the application of penal provisions to conduct engaged in before this Act comes into effect, to conduct engaged in after this Act comes into effect in the case where the provisions then in force are to remain applicable pursuant to the provisions of these Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 38-8 of the former Postal Money Order Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Postal Transfer Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 8 of the former Act on Entrustment of Donations out of Postal Transfer Deposits (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Corporation Act (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 39, paragraph (2) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part pertaining to item (xv)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 42, paragraph (1) of the Supplementary Provisions, and to conduct engaged in before the specified date pertaining to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-102/art-83/par-1: 次項 → 地方税法 附則第八十三条第二項 (Supplementary Provisions, Article 83, paragraph (2)), suppl-4171-102/art-83/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/par-2 - suppl-4171-102/art-117/par-1: 郵政民営化法第百四条 → e-Gov law 417AC0000000097, 第百四条 (Article 104), art-104 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八十三条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-102/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/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-20261027T214204-232, 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-20261027T214204-272, 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