# 地方税法 / Local Tax Act — 第三十条 (Supplementary Provisions, Article 30)

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- 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: 第三十条 (Supplementary Provisions, Article 30)（その他の経過措置の政令等への委任） — address `suppl-4261-67/art-30`
- 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-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-30
- 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.

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### 第三十条（その他の経過措置の政令等への委任） — Delegation of Other Transitional Measures to Cabinet Order, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-67/art-30 · https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-30</sup>

**第一項**  附則第三条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令（人事院の所掌する事項については、人事院規則）で定める。
<sup>suppl-4261-67/art-30/par-1 · 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</sup>
Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order (or, for matters under the jurisdiction of the National Personnel Authority, by rules of the National Personnel Authority).
<sup>machine translation, not official</sup>

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## Cites
- suppl-4261-67/art-30/par-1: 附則第三条から前条まで → 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
- suppl-4261-67/art-30/par-1: 附則第三条から前条まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4261-67/art-29 — https://japanlaw.org/ja/local-tax-act/suppl-4261-67/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-29

## 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-4261-67/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-67/art-1/par-1/item-1

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## 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-20261027T214204-287, 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
