# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（地方消費税率の引上げに当たっての措置） — address `suppl-4241-69/art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19 - 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. --- ### 第十九条（地方消費税率の引上げに当たっての措置） — Measures upon Raising the Local Consumption Tax Rate caption: machine translation, not official suppl-4241-69/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19 **第一項** 地方消費税率の引上げに当たっては、経済状況を好転させることを条件として実施するため、物価が持続的に下落する状況からの脱却及び経済の活性化に向けて、平成二十三年度から令和二年度までの平均において名目の経済成長率で三パーセント程度かつ実質の経済成長率で二パーセント程度を目指した望ましい経済成長の在り方に早期に近づけるための総合的な施策の実施その他の必要な措置を講ずる。 suppl-4241-69/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19/par-1 Since the raising of the local consumption tax rate is to be implemented on the condition that the economic situation is improved, in raising it, comprehensive policies to bring about at an early stage a desirable form of economic growth aiming at nominal economic growth of around three percent and real economic growth of around two percent on average from fiscal year 2011 through fiscal year 2020, with a view to escaping from the situation in which prices continue to fall and to revitalizing the economy, and other necessary measures are to be taken. machine translation, not official **第二項** 税制の抜本的な改革の実施等により、財政による機動的対応が可能となる中で、我が国経済の需要と供給の状況、地方消費税率の引上げによる経済への影響等を踏まえ、成長戦略並びに事前防災及び減災等に資する分野に資金を重点的に配分することなど、我が国経済の成長等に向けた施策を検討する。 suppl-4241-69/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19/par-2 Through the implementation of a drastic reform of the tax system, etc., under circumstances in which flexible responses by fiscal means become possible, measures toward the growth, etc. of the Japanese economy, such as concentrating funds in fields that contribute to growth strategies and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of demand and supply in the Japanese economy, the impact of raising the local consumption tax rate on the economy, and so on. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-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-20261027T214204-286, 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-20261027T214204-286, 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