# 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-4231-120/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-4231-120/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-120/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-120/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1</sup>

**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。
<sup>suppl-4231-120/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  附則第五条の四及び第四十四条第一項の改正規定　平成二十四年一月一日
  <sup>suppl-4231-120/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1/item-1</sup>
  the provisions amending Article 5-4 and Article 44, paragraph (1) of the Supplementary Provisions: January 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  附則第四条の規定　この法律の公布の日又は経済社会の構造の変化に対応した税制の構築を図るための地方税法及び地方法人特別税等に関する暫定措置法の一部を改正する法律（平成二十三年法律第百十五号）の公布の日のいずれか遅い日
  <sup>suppl-4231-120/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1/item-2</sup>
  the provisions of Article 4 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 and the Act on Temporary Measures concerning Special Local Corporation Tax to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 115 of 2011), whichever is later;
  <sup>machine translation, not official</sup>

  **三**  附則第十五条に三項を加える改正規定　津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日
  <sup>suppl-4231-120/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1/item-3</sup>
  the provisions adding three paragraphs to Article 15 of the Supplementary Provisions: the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011).
  <sup>machine translation, not official</sup>

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## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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