# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（質問検査権に関する経過措置） — address `suppl-4231-115/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5 - 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. --- ### 第五条（質問検査権に関する経過措置） — Transitional Measures Concerning the Authority to Question and Inspect caption: machine translation, not official suppl-4231-115/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5 **第一項** 施行日から附則第一条第一号に定める日の前日までの間における新法第七十二条の四十九の五第一項の規定の適用については、同項中「第七十二条の四十八の二第八項又は第九項」とあるのは、「第七十二条の四十九第八項又は第九項」とする。 suppl-4231-115/art-5/par-1 · 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 For the purpose of applying the provisions of Article 72-49-5, paragraph (1) of the New Act during the period from the Effective Date to the day before the date provided for in Article 1, item (i) of the Supplementary Provisions, the phrase "Article 72-48-2, paragraph (8) or (9)" in that paragraph is deemed to be replaced with "Article 72-49, paragraph (8) or (9)". machine translation, not official **第二項** 新法第七十二条の四十九の八、第七十二条の六十三の四、第百四十四条の三十八の四及び第三百九十六条の四の規定は、平成二十五年一月一日以後に新法第七十二条の四十九の五第一項、第七十二条の六十三第一項、第百四十四条の三十八第一項又は第三百九十六条第一項に規定する質問、検査又は提示若しくは提出の要求を行う調査について適用する。 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 The provisions of Article 72-49-8, Article 72-63-4, Article 144-38-4 and Article 396-4 of the New Act apply to examinations in which the questioning, inspection, or request for presentation or submission prescribed in Article 72-49-5, paragraph (1), Article 72-63, paragraph (1), Article 144-38, paragraph (1) or Article 396, paragraph (1) of the New Act is made on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4231-115/art-5/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), 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 - suppl-4231-115/art-5/par-1: 新法第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-5/par-1 - suppl-4231-115/art-5/par-1: 第七十二条の四十八の二第八項 → 地方税法 第七十二条の四十八の二第八項 (Article 72-48-2, paragraph (8)), art-72-48-2/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-48-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-8 - suppl-4231-115/art-5/par-1: 第九項 → 地方税法 第七十二条の四十八の二第九項 (Article 72-48-2, paragraph (9)), art-72-48-2/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-48-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-9 - suppl-4231-115/art-5/par-2: 新法第七十二条の四十九の八 → 地方税法 第七十二条の四十九の八 (Article 72-49-8), art-72-49-8 — https://japanlaw.org/ja/local-tax-act/art-72-49-8 · https://japanlaw.org/l/325AC0000000226/art-72-49-8 - suppl-4231-115/art-5/par-2: 第七十二条の六十三の四 → 地方税法 第七十二条の六十三の四 (Article 72-63-4), art-72-63-4 — https://japanlaw.org/ja/local-tax-act/art-72-63-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-4 - suppl-4231-115/art-5/par-2: 第百四十四条の三十八の四 → 地方税法 第百四十四条の三十八の四 (Article 144-38-4), art-144-38-4 — https://japanlaw.org/ja/local-tax-act/art-144-38-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-4 - suppl-4231-115/art-5/par-2: 第三百九十六条の四 → 地方税法 第三百九十六条の四 (Article 396-4), art-396-4 — https://japanlaw.org/ja/local-tax-act/art-396-4 · https://japanlaw.org/l/325AC0000000226/art-396-4 - suppl-4231-115/art-5/par-2: 新法第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-5/par-1 - suppl-4231-115/art-5/par-2: 第七十二条の六十三第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63/par-1 - suppl-4231-115/art-5/par-2: 第百四十四条の三十八第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1 - suppl-4231-115/art-5/par-2: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/ja/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/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