# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4231-115/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1
- 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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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4231-115/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1
**第一項** この法律は、公布の日から施行する。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-4231-115/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1
This Act comes into effect on the date of promulgation; 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** 第一条中地方税法の目次の改正規定（「第二十一条・第二十二条」を「第二十一条―第二十二条の二」に改める部分に限る。）、同法第十九条の改正規定、同法第一章第十五節中第二十二条の次に一条を加える改正規定、同法第七十二条の二の二第一項の改正規定（「第七十二条の三十八まで」の下に「、第七十二条の四十九」を加える部分に限る。）、同法第七十二条の八第二項の改正規定（「第七十二条の四十九の六第二項」を「第七十二条の四十九の十第二項」に改める部分を除く。）及び同法第七十二条の四十九を同法第七十二条の四十八の二とし、同条の次に一条を加える改正規定 公布の日から起算して二月を経過した日
suppl-4231-115/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-1
the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Articles 21 and 22" to "Articles 21 through 22-2"), the provisions amending Article 19 of that Act, the provisions adding one Article after Article 22 in Chapter I, Section 15 of that Act, the provisions amending Article 72-2-2, paragraph (1) of that Act (limited to the part adding ", Article 72-49" after "through Article 72-38"), the provisions amending Article 72-8, paragraph (2) of that Act (excluding the part amending "Article 72-49-6, paragraph (2)" to "Article 72-49-10, paragraph (2)"), and the provisions making Article 72-49 of that Act Article 72-48-2 of that Act and adding one Article after Article 72-48-2 of that Act: the date on which two months have elapsed counting from the date of promulgation;
machine translation, not official
**二** 第一条中地方税法第三十二条及び第三百十三条の改正規定並びに附則第六条第一項及び第九条第一項の規定 平成二十四年一月一日
suppl-4231-115/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-2
the provisions of Article 1 amending Article 32 and Article 313 of the Local Tax Act, and the provisions of Article 6, paragraph (1) and Article 9, paragraph (1) of the Supplementary Provisions: January 1, 2012;
machine translation, not official
**三** 第一条中地方税法第二十三条第一項第四号の四、第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項及び第十六項、第七十二条の二十三並びに第二百九十二条第一項第四号の四の改正規定並びに同法第三百二十一条の八の改正規定（同条第二十二項に係る部分を除く。）並びに同法附則第八条の二第一項及び第二項の改正規定並びに附則第六条第四項、第七条第二項、第九条第四項及び第十三条の規定 平成二十四年四月一日
suppl-4231-115/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-3
the provisions of Article 1 amending Article 23, paragraph (1), item (iv)-4, Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16), Article 72-23 and Article 292, paragraph (1), item (iv)-4 of the Local Tax Act, the provisions amending Article 321-8 of that Act (excluding the part relating to paragraph (22) of that Article), the provisions amending Article 8-2, paragraphs (1) and (2) of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (4), Article 7, paragraph (2), Article 9, paragraph (4) and Article 13 of the Supplementary Provisions: April 1, 2012;
machine translation, not official
**四** 第一条中地方税法の目次の改正規定（「第二十一条・第二十二条」を「第二十一条―第二十二条の二」に改める部分を除く。）、同法第十八条の四第一項、第二十六条及び第二十七条第一項第二号の改正規定、同法第七十二条の二の二第一項の改正規定（「第七十二条の三十八まで」の下に「、第七十二条の四十九」を加える部分を除く。）、同法第七十二条の七及び第七十二条の八第一項第二号の改正規定、同条第二項の改正規定（「第七十二条の四十九の六第二項」を「第七十二条の四十九の十第二項」に改める部分に限る。）、同法第七十二条の四十九の五の改正規定（同条第一項の改正規定（「第七十二条の四十九第七項又は第八項の」を「第七十二条の四十八の二第八項又は第九項に規定する」に改める部分に限る。）を除く。）、同法第七十二条の四十九の十四を同法第七十二条の四十九の十八とする改正規定、同法第七十二条の四十九の十三の改正規定、同条を同法第七十二条の四十九の十七とする改正規定、同法第七十二条の四十九の十二を同法第七十二条の四十九の十六とする改正規定、同法第七十二条の四十九の十一の改正規定、同条を同法第七十二条の四十九の十五とする改正規定、同法第七十二条の四十九の十を同法第七十二条の四十九の十四とし、同法第七十二条の四十九の九を同法第七十二条の四十九の十三とする改正規定、同法第七十二条の四十九の八第十一項の改正規定、同条を同法第七十二条の四十九の十二とする改正規定、同法第七十二条の四十九の七を同法第七十二条の四十九の十一とする改正規定、同法第七十二条の四十九の六第一項の改正規定、同法第二章第二節第二款中同条を同法第七十二条の四十九の十とする改正規定、同法第七十二条の四十九の五の次に四条を加える改正規定、同法第七十二条の五十第一項、第七十二条の五十四第二項、第七十二条の五十五及び第七十二条の六十三の改正規定、同条の次に四条を加える改正規定、同法第七十二条の六十四第一項、第七十二条の八十四、第七十二条の八十五第一項第二号、第七十三条の八、第七十三条の九第一項第二号、第七十四条の七、第七十四条の八第一項第三号、第七十七条、第七十八条第一項第二号、第百十六条、第百十七条第一項第二号、第百四十四条の十一、第百四十四条の十二第一項第二号及び第百四十四条の三十八の改正規定、同条の次に四条を加える改正規定、同法第百四十四条の三十九、第百五十五条、第百五十六条第一項第二号、第百八十八条、第百八十九条第一項第二号、第二百六十四条、第二百六十五条第一項第二号、第二百九十八条、第二百九十九条第一項第二号、第三百五十三条、第三百五十四条第一項第二号及び第三百九十六条の改正規定、同条の次に四条を加える改正規定並びに同法第三百九十七条、第四百五十条、第四百五十一条第一項第二号、第四百七十条、第四百七十一条第一項第三号、第五百二十五条、第五百二十六条第一項第二号、第五百八十八条、第五百八十九条第一項第二号、第六百七十四条、第六百七十五条第一項第二号、第七百条の五十九、第七百条の六十第一項第二号、第七百一条の五、第七百一条の六第一項第二号、第七百一条の三十五、第七百一条の三十六第一項第二号、第七百七条、第七百八条第一項第二号、第七百三十三条の四及び第七百三十三条の五第一項第二号の改正規定並びに同法附則第七条、第十七条の二及び第五十条の改正規定、第二条の規定並びに附則第三条、第五条第二項、第六条第二項及び第九条第二項の規定 平成二十五年一月一日
suppl-4231-115/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-4
the provisions of Article 1 amending the table of contents of the Local Tax Act (excluding the part amending "Articles 21 and 22" to "Articles 21 through 22-2"), the provisions amending Article 18-4, paragraph (1), Article 26 and Article 27, paragraph (1), item (ii) of that Act, the provisions amending Article 72-2-2, paragraph (1) of that Act (excluding the part adding ", Article 72-49" after "through Article 72-38"), the provisions amending Article 72-7 and Article 72-8, paragraph (1), item (ii) of that Act, the provisions amending Article 72-8, paragraph (2) of that Act (limited to the part amending "Article 72-49-6, paragraph (2)" to "Article 72-49-10, paragraph (2)"), the provisions amending Article 72-49-5 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part amending "under Article 72-49, paragraph (7) or (8)" to "prescribed in Article 72-48-2, paragraph (8) or (9)")), the provisions making Article 72-49-14 of that Act Article 72-49-18 of that Act, the provisions amending Article 72-49-13 of that Act, the provisions making Article 72-49-13 of that Act Article 72-49-17 of that Act, the provisions making Article 72-49-12 of that Act Article 72-49-16 of that Act, the provisions amending Article 72-49-11 of that Act, the provisions making Article 72-49-11 of that Act Article 72-49-15 of that Act, the provisions making Article 72-49-10 of that Act Article 72-49-14 of that Act and Article 72-49-9 of that Act Article 72-49-13 of that Act, the provisions amending Article 72-49-8, paragraph (11) of that Act, the provisions making Article 72-49-8 of that Act Article 72-49-12 of that Act, the provisions making Article 72-49-7 of that Act Article 72-49-11 of that Act, the provisions amending Article 72-49-6, paragraph (1) of that Act, the provisions making Article 72-49-6 of that Act Article 72-49-10 of that Act in Chapter II, Section 2, Subsection 2 of that Act, the provisions adding four Articles after Article 72-49-5 of that Act, the provisions amending Article 72-50, paragraph (1), Article 72-54, paragraph (2), Article 72-55 and Article 72-63 of that Act, the provisions adding four Articles after Article 72-63 of that Act, the provisions amending Article 72-64, paragraph (1), Article 72-84, Article 72-85, paragraph (1), item (ii), Article 73-8, Article 73-9, paragraph (1), item (ii), Article 74-7, Article 74-8, paragraph (1), item (iii), Article 77, Article 78, paragraph (1), item (ii), Article 116, Article 117, paragraph (1), item (ii), Article 144-11, Article 144-12, paragraph (1), item (ii) and Article 144-38 of that Act, the provisions adding four Articles after Article 144-38 of that Act, the provisions amending Article 144-39, Article 155, Article 156, paragraph (1), item (ii), Article 188, Article 189, paragraph (1), item (ii), Article 264, Article 265, paragraph (1), item (ii), Article 298, Article 299, paragraph (1), item (ii), Article 353, Article 354, paragraph (1), item (ii) and Article 396 of that Act, the provisions adding four Articles after Article 396 of that Act, and the provisions amending Article 397, Article 450, Article 451, paragraph (1), item (ii), Article 470, Article 471, paragraph (1), item (iii), Article 525, Article 526, paragraph (1), item (ii), Article 588, Article 589, paragraph (1), item (ii), Article 674, Article 675, paragraph (1), item (ii), Article 700-59, Article 700-60, paragraph (1), item (ii), Article 701-5, Article 701-6, paragraph (1), item (ii), Article 701-35, Article 701-36, paragraph (1), item (ii), Article 707, Article 708, paragraph (1), item (ii), Article 733-4 and Article 733-5, paragraph (1), item (ii) of that Act, and the provisions amending Article 7, Article 17-2 and Article 50 of the Supplementary Provisions of that Act, the provisions of Article 2, and the provisions of Article 3, Article 5, paragraph (2), Article 6, paragraph (2) and Article 9, paragraph (2) of the Supplementary Provisions: January 1, 2013;
machine translation, not official
**五** 第一条中地方税法第七十四条の五及び第四百六十八条の改正規定並びに同法附則第五条の四、第十二条の二及び第三十条の二の改正規定並びに附則第八条及び第十条の規定 平成二十五年四月一日
suppl-4231-115/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-5
the provisions of Article 1 amending Article 74-5 and Article 468 of the Local Tax Act, the provisions amending Article 5-4, Article 12-2 and Article 30-2 of the Supplementary Provisions of that Act, and the provisions of Article 8 and Article 10 of the Supplementary Provisions: April 1, 2013;
machine translation, not official
**六** 附則第十五条の規定 この法律の公布の日又は地方税法の一部を改正する法律（平成二十三年法律第百二十号）の公布の日のいずれか遅い日
suppl-4231-115/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-6
the provisions of Article 15 of the Supplementary Provisions: the date of promulgation of this Act or the date of promulgation of the Act Partially Amending the Local Tax Act (Act No. 120 of 2011), whichever is later.
machine translation, not official
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## Cites
- suppl-4231-115/art-1/par-1/item-2: 附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4231-115/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-1
- suppl-4231-115/art-1/par-1/item-2: 第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4231-115/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-1
- suppl-4231-115/art-1/par-1/item-3: 附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4231-115/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-4
- suppl-4231-115/art-1/par-1/item-3: 第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4231-115/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2
- suppl-4231-115/art-1/par-1/item-3: 第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4231-115/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-4
- suppl-4231-115/art-1/par-1/item-4: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4231-115/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3
- suppl-4231-115/art-1/par-1/item-4: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4231-115/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/par-2
- suppl-4231-115/art-1/par-1/item-4: 第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4231-115/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-2
- suppl-4231-115/art-1/par-1/item-4: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4231-115/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-2
- suppl-4231-115/art-1/par-1/item-5: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4231-115/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-8
- suppl-4231-115/art-1/par-1/item-5: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4231-115/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第五条第一項（質問検査権に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/par-1
- 地方税法 附則第十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11/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-20261027T202151-336, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, 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