# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4231-83/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11 - 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. --- ### 第十一条（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc. caption: machine translation, not official suppl-4231-83/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11 **第一項** 第二条の規定による改正後の地方税法等の一部を改正する法律附則第三条第八項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三年度分までの個人の道府県民税については、なお従前の例による。 suppl-4231-83/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11/par-1 The provisions of Article 3, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by Article 2 apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011. machine translation, not official **第二項** 第二条の規定による改正後の地方税法等の一部を改正する法律附則第八条第六項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三年度分までの個人の市町村民税については、なお従前の例による。 suppl-4231-83/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11/par-2 The provisions of Article 8, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by Article 2 apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011. machine translation, not official ## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-2 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/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-20261027T202151-306, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-282, 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