# 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-4231-26. 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-4231-26` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-26 - 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 平成二三年四月二七日法律第二六号 suppl-4231-26 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-26/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-1 **第一項** この法律は、平成二十三年十月一日から施行する。 suppl-4231-26/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-1/par-1 This Act comes into effect on October 1, 2011. machine translation, not official ### 第二十四条（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-4231-26/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24 **第一項** 施行日前の前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第七十三条の四第一項第十六号及び第十七号に規定する不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4231-26/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-1 The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-4, paragraph (1), items (xvi) and (xvii) of the Local Tax Act before its amendment by the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were made before the Effective Date. machine translation, not official **第二項** 前条の規定による改正後の地方税法（次項において「新地方税法」という。）第三百四十八条第二項第十九号の規定は、平成二十四年度以後の年度分の固定資産税について適用し、旧地方税法第三百四十八条第二項第十九号及び第十九号の二に規定する固定資産に対して課する平成二十三年度分までの固定資産税については、なお従前の例による。 suppl-4231-26/art-24/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-2 The provisions of Article 348, paragraph (2), item (xix) of the Local Tax Act as amended by the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to fixed assets tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011 imposed on fixed assets prescribed in Article 348, paragraph (2), items (xix) and (xix)-2 of the Former Local Tax Act. machine translation, not official **第三項** 新地方税法第七百二条の二第二項の規定（新地方税法第三百四十八条第二項第十九号の規定に関する部分に限る。）は、同号の規定の適用を受ける土地又は家屋に対して課する平成二十四年度以後の年度分の都市計画税について適用し、旧地方税法第三百四十八条第二項第十九号及び第十九号の二の規定の適用を受ける土地又は家屋に対して課する平成二十三年度分までの都市計画税については、なお従前の例による。 suppl-4231-26/art-24/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-3 The provisions of Article 702-2, paragraph (2) of the New Local Tax Act (limited to the part relating to the provisions of Article 348, paragraph (2), item (xix) of the New Local Tax Act) apply to city planning tax for fiscal year 2012 and thereafter imposed on land or houses to which the provisions of that item apply, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land or houses to which the provisions of Article 348, paragraph (2), items (xix) and (xix)-2 of the Former Local Tax Act apply. machine translation, not official --- ## Cites - suppl-4231-26/art-24/par-1: この条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4231-26/art-24 — https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24 - suppl-4231-26/art-24/par-2: 次項 → 地方税法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4231-26/art-24/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-3 - suppl-4231-26/art-24/par-2: 第三百四十八条第二項第十九号 → 地方税法 第三百四十八条第二項第十九号 (Article 348, paragraph (2), item (xix)), art-348/par-2/item-19 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-19 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-19 - suppl-4231-26/art-24/par-3: 新地方税法第七百二条の二第二項 → 地方税法 第七百二条の二第二項 (Article 702-2, paragraph (2)), art-702-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-702-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-2 - suppl-4231-26/art-24/par-3: 新地方税法第三百四十八条第二項第十九号 → 地方税法 第三百四十八条第二項第十九号 (Article 348, paragraph (2), item (xix)), art-348/par-2/item-19 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-19 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-19 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二十四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-1 - 地方税法 附則第二十四条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-2 --- ## 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-20261027T214204-280, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, 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