# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4261-4/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-4261-4/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4261-4/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1 **第一項** この法律は、平成二十六年四月一日から施行する。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。 suppl-4261-4/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1 This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法第七十二条の四十九の六、第七十二条の六十三の二、第百四十四条の三十八の二及び第三百九十六条の二の改正規定並びに次条の規定　平成二十六年七月一日 suppl-4261-4/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-1 the provisions of Article 1 amending Article 72-49-6, Article 72-63-2, Article 144-38-2 and Article 396-2 of the Local Tax Act, and the provisions of the following Article: July 1, 2014; machine translation, not official **二** 第一条中地方税法第五十一条第一項、第五十三条第二十四項、第三百十四条の四第一項、第三百二十一条の八第二十四項及び第七百三十四条第三項の表の改正規定、第四条の規定並びに附則第三条第十項、第五条第三項、第十条第十項及び第十九条の規定　平成二十六年十月一日 suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2 the provisions of Article 1 amending Article 51, paragraph (1), Article 53, paragraph (24), Article 314-4, paragraph (1), Article 321-8, paragraph (24) and the table in Article 734, paragraph (3) of the Local Tax Act, the provisions of Article 4, and the provisions of Article 3, paragraph (10), Article 5, paragraph (3), Article 10, paragraph (10) and Article 19 of the Supplementary Provisions: October 1, 2014; machine translation, not official **三** 第一条中地方税法第七十二条の二十三第二項の改正規定並びに同法附則第三条の二の四第一項、第五条の四、第三十五条の三の二、第四十二条及び第四十四条の改正規定並びに附則第三条第三項から第六項まで、第五条第二項及び第十条第三項から第六項までの規定　平成二十七年一月一日 suppl-4261-4/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-3 the provisions of Article 1 amending Article 72-23, paragraph (2) of the Local Tax Act, the provisions amending Article 3-2-4, paragraph (1), Article 5-4, Article 35-3-2, Article 42 and Article 44 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (3) through (6), Article 5, paragraph (2) and Article 10, paragraphs (3) through (6) of the Supplementary Provisions: January 1, 2015; machine translation, not official **四** 第一条中地方税法第四百四十四条第一項第二号ロ及びハの改正規定並びに附則第十三条第二項並びに第十五条第一項（第六号に掲げる規定による改正後の地方税法（以下「二十八年新法」という。）附則第三十条第一項に係る部分を除く。）及び第二項（二十八年新法附則第三十条第二項に係る部分を除く。）の規定　平成二十七年四月一日 suppl-4261-4/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-4 the provisions of Article 1 amending Article 444, paragraph (1), item (ii), (b) and (c) of the Local Tax Act, and the provisions of Article 13, paragraph (2) of the Supplementary Provisions and Article 15, paragraph (1) of the Supplementary Provisions (excluding the part relating to Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in item (vi) (hereinafter referred to as the "2016 New Act")) and paragraph (2) of that Article (excluding the part relating to Article 30, paragraph (2) of the Supplementary Provisions of the 2016 New Act): April 1, 2015; machine translation, not official **五** 第一条中地方税法第二十三条第一項第四号の改正規定（「（昭和三十二年法律第二十六号）」の下に「第九条の六第六項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び」を加える部分（第四十一条の十二の二第七項に係る部分に限る。）及び「及び第四十一条の十二第四項」を「、第四十一条の十二第四項及び第四十一条の十二の二第七項」に改める部分に限る。）、第三十七条の二第二項第一号の表の改正規定、第二百九十二条第一項第四号の改正規定（「（租税特別措置法」の下に「第九条の六第六項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び」を加える部分（第四十一条の十二の二第七項に係る部分に限る。）及び「及び第四十一条の十二第四項」を「、第四十一条の十二第四項及び第四十一条の十二の二第七項」に改める部分に限る。）及び第三百十四条の七第二項第一号の表の改正規定並びに同法附則第五条の六の改正規定並びに附則第三条第二項及び第十条第二項の規定　平成二十八年一月一日 suppl-4261-4/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-5 the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part adding "Article 9-6, paragraph (6), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and" after "(Act No. 26 of 1957)" (limited to the part relating to Article 41-12-2, paragraph (7)) and the part amending "and Article 41-12, paragraph (4)" to ", Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7)"), the provisions amending the table in Article 37-2, paragraph (2), item (i), the provisions amending Article 292, paragraph (1), item (iv) (limited to the part adding "Article 9-6, paragraph (6), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and" after "(Act on Special Measures Concerning Taxation" (limited to the part relating to Article 41-12-2, paragraph (7)) and the part amending "and Article 41-12, paragraph (4)" to ", Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7)") and the table in Article 314-7, paragraph (2), item (i), the provisions amending Article 5-6 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (2) and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2016; machine translation, not official **六** 第一条中地方税法第四百四十四条第一項第一号、第二号イ及び第三号の改正規定並びに第二条（次号及び第八号に掲げる改正規定を除く。）並びに附則第四条第三項、第六条、第十一条第三項、第十三条第三項、第十四条並びに第十五条第一項（二十八年新法附則第三十条第一項に係る部分に限る。）及び第二項（二十八年新法附則第三十条第二項に係る部分に限る。）の規定　平成二十八年四月一日 suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6 the provisions of Article 1 amending Article 444, paragraph (1), item (i), item (ii), (a) and item (iii) of the Local Tax Act, the provisions of Article 2 (excluding the amending provisions listed in the following item and item (viii)), and the provisions of Article 4, paragraph (3), Article 6, Article 11, paragraph (3), Article 13, paragraph (3), Article 14, and Article 15, paragraph (1) (limited to the part relating to Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act) and paragraph (2) of that Article (limited to the part relating to Article 30, paragraph (2) of the Supplementary Provisions of the 2016 New Act) of the Supplementary Provisions: April 1, 2016; machine translation, not official **七** 第二条中地方税法第三十二条第十一項及び第三百十三条第十一項の改正規定並びに附則第四条第一項及び第十一条第一項の規定　平成二十九年一月一日 suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-7 the provisions of Article 2 amending Article 32, paragraph (11) and Article 313, paragraph (11) of the Local Tax Act, and the provisions of Article 4, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions: January 1, 2017; machine translation, not official **八** 第二条中地方税法第三十七条の三及び第三百十四条の八の改正規定並びに同法附則第五条の四の二の改正規定並びに附則第四条第二項及び第十一条第二項の規定　平成三十年一月一日 suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-8 the provisions of Article 2 amending Article 37-3 and Article 314-8 of the Local Tax Act and Article 5-4-2 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (2) and Article 11, paragraph (2) of the Supplementary Provisions: January 1, 2018; machine translation, not official **九** 第一条中地方税法第七十三条の二十七の五の見出し及び同条第一項の改正規定並びに附則第七条第二項及び第三項の規定　農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）の施行の日 suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-9 the provisions of Article 1 amending the heading and Article 73-27-5, paragraph (1) of the Local Tax Act, and the provisions of Article 7, paragraphs (2) and (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013); machine translation, not official **十** 第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十（第一項、第六項、第八項、第九項及び第十四項を除く。）」を加える部分及び「第六項及び第七項」を「第六項から第八項まで及び第十三項」に改める部分に限る。）、同項第四号の三の改正規定（「第六十八条の九及び」を「第六十八条の九、第六十八条の十四及び」に、「第六十八条の十五から」を「第六十八条の十四から」に改める部分に限る。）、同法第二百九十二条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十（第一項、第六項、第八項、第九項及び第十四項を除く。）」を加える部分及び「第六項及び第七項」を「第六項から第八項まで及び第十三項」に改める部分に限る。）及び同項第四号の三の改正規定（「第六十八条の九及び」を「第六十八条の九、第六十八条の十四及び」に、「第六十八条の十五から」を「第六十八条の十四から」に改める部分に限る。）並びに同法附則第八条第五項の改正規定（「第六項及び第七項」を「第六項から第八項まで及び第十三項」に改める部分に限る。）、同条第六項の改正規定（「とあるのは、「」の下に「、第六十八条の十五」を加える部分に限る。）及び同法附則第十五条に五項を加える改正規定（同条第三十九項に係る部分に限る。）並びに附則第三条第八項及び第十条第八項の規定　国家戦略特別区域法（平成二十五年法律第百七号）附則第一条第一号に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日 suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10 the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part adding ", Article 42-10 (excluding paragraphs (1), (6), (8), (9) and (14))" after "Article 42-4" and the part amending "paragraphs (6) and (7)" to "paragraphs (6) through (8) and paragraph (13)"), the provisions amending item (iv)-3 of that paragraph (limited to the part amending "Article 68-9 and" to "Article 68-9, Article 68-14 and" and "Article 68-15 through" to "Article 68-14 through"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part adding ", Article 42-10 (excluding paragraphs (1), (6), (8), (9) and (14))" after "Article 42-4" and the part amending "paragraphs (6) and (7)" to "paragraphs (6) through (8) and paragraph (13)") and the provisions amending item (iv)-3 of that paragraph (limited to the part amending "Article 68-9 and" to "Article 68-9, Article 68-14 and" and "Article 68-15 through" to "Article 68-14 through"), the provisions amending Article 8, paragraph (5) of the Supplementary Provisions of that Act (limited to the part amending "paragraphs (6) and (7)" to "paragraphs (6) through (8) and paragraph (13)"), the provisions amending paragraph (6) of that Article (limited to the part adding ", Article 68-15" after 'is deemed to be replaced with "'), and the provisions adding five paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (39) of that Article), and the provisions of Article 3, paragraph (8) and Article 10, paragraph (8) of these Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) or the date of enforcement of this Act, whichever is later; machine translation, not official **十一** 第一条中地方税法附則第三十三条第五項の改正規定　特定農産加工業経営改善臨時措置法の一部を改正する法律（平成二十六年法律第六十二号）の施行の日 suppl-4261-4/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-11 the provisions of Article 1 amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Processed Agricultural Product Industries (Act No. 62 of 2014); machine translation, not official **十二** 第一条中地方税法第七十三条の四第一項第二十一号の改正規定　中心市街地の活性化に関する法律の一部を改正する法律（平成二十六年法律第三十号）の施行の日 suppl-4261-4/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-12 the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxi) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Vitalization in City Center (Act No. 30 of 2014); machine translation, not official **十三** 第一条中地方税法附則第十条第五項及び第十四条第一項の改正規定　道路法等の一部を改正する法律（平成二十六年法律第五十三号）の施行の日 suppl-4261-4/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-13 the provisions of Article 1 amending Article 10, paragraph (5) and Article 14, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Road Act, etc. (Act No. 53 of 2014); machine translation, not official **十四** 第一条中地方税法附則第十五条に五項を加える改正規定（同条第四十項に係る部分に限る。）　都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日 suppl-4261-4/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-14 the provisions of Article 1 adding five paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (40) of that Article): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014); machine translation, not official **十五** 第一条中地方税法附則第十五条第二十九項の改正規定（「同法第五十五条の八第一項」を「第五十五条の九第一項」に改める部分に限る。）　港湾法の一部を改正する法律（平成二十六年法律第三十三号）の施行の日 suppl-4261-4/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-15 the provisions of Article 1 amending Article 15, paragraph (29) of the Supplementary Provisions of the Local Tax Act (limited to the part amending "Article 55-8, paragraph (1) of that Act" to "Article 55-9, paragraph (1)"): the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 33 of 2014); machine translation, not official **十六** 第一条中地方税法第二十四条第五項、第七十二条の五第一項第八号、第二百九十四条第七項及び第七百一条の三十四第二項の改正規定並びに同法附則第十条に一項を加える改正規定並びに附則第七条第四項及び第十六条第二項の規定　マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日 suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16 the provisions of Article 1 amending Article 24, paragraph (5), Article 72-5, paragraph (1), item (viii), Article 294, paragraph (7) and Article 701-34, paragraph (2) of the Local Tax Act, the provisions adding one paragraph to Article 10 of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (4) and Article 16, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 80 of 2014); machine translation, not official **十七** 第一条中地方税法附則第十五条第二十四項の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）　地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十六年法律第四十一号）の施行の日 suppl-4261-4/art-1/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-17 the provisions of Article 1 amending Article 15, paragraph (24) of the Supplementary Provisions of the Local Tax Act (excluding the part amending "March 31, 2014" to "March 31, 2016"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 41 of 2014); machine translation, not official **十八** 第一条中地方税法第七十三条の四第一項の改正規定（同項第四号の四中「第五条第十二項」を「第五条第十一項」に改める部分、同項第二十一号及び第二十九号に係る部分並びに同項に一号を加える部分を除く。）、同法第三百四十八条第二項の改正規定（同項第二号の五に係る部分、同項第十号の四中「第五条第十二項」を「第五条第十一項」に改める部分及び同項中第十八号を削り、第十七号の二を第十八号とする部分を除く。）及び同法第七百一条の三十四第三項の改正規定（同項第十号の四中「第五条第十二項」を「第五条第十一項」に改める部分を除く。）並びに附則第十二条第二項及び第十六条第三項の規定　子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日 suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18 the provisions of Article 1 amending Article 73-4, paragraph (1) of the Local Tax Act (excluding the part amending "Article 5, paragraph (12)" to "Article 5, paragraph (11)" in item (iv)-4 of that paragraph, the parts relating to items (xxi) and (xxix) of that paragraph, and the part adding one item to that paragraph), the provisions amending Article 348, paragraph (2) of that Act (excluding the part relating to item (ii)-5 of that paragraph, the part amending "Article 5, paragraph (12)" to "Article 5, paragraph (11)" in item (x)-4 of that paragraph, and the part deleting item (xviii) and making item (xvii)-2 item (xviii) in that paragraph), and the provisions amending Article 701-34, paragraph (3) of that Act (excluding the part amending "Article 5, paragraph (12)" to "Article 5, paragraph (11)" in item (x)-4 of that paragraph), and the provisions of Article 12, paragraph (2) and Article 16, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act on Support for Children and Child-rearing (Act No. 65 of 2012). machine translation, not official --- ## Cites - suppl-4261-4/art-1/par-1/item-1: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4261-4/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2 - suppl-4261-4/art-1/par-1/item-2: 附則第三条第十項 → 地方税法 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-4261-4/art-3/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10 - suppl-4261-4/art-1/par-1/item-2: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4261-4/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-3 - suppl-4261-4/art-1/par-1/item-2: 第十条第十項 → 地方税法 附則第十条第十項 (Supplementary Provisions, Article 10, paragraph (10)), suppl-4261-4/art-10/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-10 - suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4261-4/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-3 - suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4261-4/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-4 - suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4261-4/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-5 - suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4261-4/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-6 - suppl-4261-4/art-1/par-1/item-3: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4261-4/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-2 - suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4261-4/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-3 - suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4261-4/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-4 - suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4261-4/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-5 - suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4261-4/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-6 - suppl-4261-4/art-1/par-1/item-4: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4261-4/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-2 - suppl-4261-4/art-1/par-1/item-4: 第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4261-4/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1 - suppl-4261-4/art-1/par-1/item-4: 附則第三十条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1 - suppl-4261-4/art-1/par-1/item-5: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4261-4/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-2 - suppl-4261-4/art-1/par-1/item-5: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4261-4/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-2 - suppl-4261-4/art-1/par-1/item-6: 次号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4261-4/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-7 - suppl-4261-4/art-1/par-1/item-6: 第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4261-4/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-8 - suppl-4261-4/art-1/par-1/item-6: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4261-4/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-3 - suppl-4261-4/art-1/par-1/item-6: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4261-4/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6 - suppl-4261-4/art-1/par-1/item-6: 第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4261-4/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-3 - suppl-4261-4/art-1/par-1/item-6: 第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4261-4/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-3 - suppl-4261-4/art-1/par-1/item-6: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4261-4/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14 - suppl-4261-4/art-1/par-1/item-6: 第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4261-4/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1 - suppl-4261-4/art-1/par-1/item-6: 二十八年新法附則第三十条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1 - suppl-4261-4/art-1/par-1/item-7: 附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4261-4/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-1 - suppl-4261-4/art-1/par-1/item-7: 第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4261-4/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-1 - suppl-4261-4/art-1/par-1/item-8: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4261-4/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-2 - suppl-4261-4/art-1/par-1/item-8: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4261-4/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-2 - suppl-4261-4/art-1/par-1/item-9: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4261-4/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2 - suppl-4261-4/art-1/par-1/item-9: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4261-4/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-3 - suppl-4261-4/art-1/par-1/item-10: 附則第三条第八項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4261-4/art-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-8 - suppl-4261-4/art-1/par-1/item-10: 第十条第八項 → 地方税法 附則第十条第八項 (Supplementary Provisions, Article 10, paragraph (8)), suppl-4261-4/art-10/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-8 - suppl-4261-4/art-1/par-1/item-16: 附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4261-4/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-4 - suppl-4261-4/art-1/par-1/item-16: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4261-4/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2 - suppl-4261-4/art-1/par-1/item-18: 附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4261-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-2 - suppl-4261-4/art-1/par-1/item-18: 第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4261-4/art-16/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6 - 地方税法 附則第二条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2/par-1 - 地方税法 附則第三条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-8 - 地方税法 附則第三条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10 - 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-1 - 地方税法 附則第四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-2 - 地方税法 附則第四条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-3 - 地方税法 附則第五条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-2 - 地方税法 附則第五条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-3 - 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-1 - 地方税法 附則第六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2 - 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2 - 地方税法 附則第七条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-4 - 地方税法 附則第十条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-8 - 地方税法 附則第十条第十項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-10 - 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-3 - 地方税法 附則第十二条第二項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-2 - 地方税法 附則第十六条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2 - 地方税法 附則第十六条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3 - 地方税法 附則第二十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-20/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-341, 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-20261027T202151-341, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-284, 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