# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（行政手続法の適用除外に関する経過措置） — address `suppl-4231-115/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3 - 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. --- ### 第三条（行政手続法の適用除外に関する経過措置） — Transitional Measures Concerning Exclusion from Application of the Administrative Procedure Act caption: machine translation, not official 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 **第一項** 新法第十八条の四第一項の規定は、平成二十五年一月一日以後にする同項に規定する行為について適用し、同日前にした旧法第十八条の四第一項に規定する行為については、なお従前の例による。 suppl-4231-115/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3/par-1 The provisions of Article 18-4, paragraph (1) of the New Act apply to acts prescribed in that paragraph performed on or after January 1, 2013, and with regard to acts prescribed in Article 18-4, paragraph (1) of the Former Act performed before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4231-115/art-3/par-1: 新法第十八条の四第一項 → 地方税法 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-18-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-18-4/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — 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 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/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-20261027T202151-336, 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