# 地方税法 / Local Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（処分等の効力） — address `suppl-4261-67/art-28` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-28 - 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. --- ### 第二十八条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4261-67/art-28 · https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-28 **第一項** この法律の施行前にこの法律による改正前のそれぞれの法律（これに基づく命令を含む。）の規定によってした又はすべき処分、手続その他の行為であってこの法律による改正後のそれぞれの法律（これに基づく命令を含む。以下この条において「新法令」という。）に相当の規定があるものは、法律（これに基づく政令を含む。）に別段の定めのあるものを除き、新法令の相当の規定によってした又はすべき処分、手続その他の行為とみなす。 suppl-4261-67/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-28/par-1 A disposition, procedure, or other act done or to be done, before this Act comes into effect, pursuant to the provisions of the respective Acts prior to amendment by this Act (including orders based on them), for which there is a corresponding provision in the respective Acts after the amendment by this Act (including orders based on them; hereinafter referred to in this Article as "New Laws and Regulations"), is, except where otherwise provided for in an Act (including a Cabinet Order based on it), deemed to be a disposition, procedure, or other act done or to be done pursuant to the corresponding provisions of the New Laws and Regulations. machine translation, not official --- ## Cites - suppl-4261-67/art-28/par-1: この条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4261-67/art-28 — https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-28 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二十八条第一項（処分等の効力） — https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-28/par-1 - 地方税法 附則第三十条第一項（その他の経過措置の政令等への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-30/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-20261027T214204-260, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-287, 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