# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-72. 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: 附　則 (Supplementary Provisions) — address `suppl-4261-72` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4261-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-72 - 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. --- ## 附　則 平成二六年六月一八日法律第七二号 suppl-4261-72 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4261-72/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-1 **第一項** この法律は、公布の日から起算して二年六月を超えない範囲内において政令で定める日から施行する。 suppl-4261-72/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation. machine translation, not official ### 第四十四条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4261-72/art-44 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72/art-44 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-44 **第一項** 前条の規定による改正後の地方税法第三百四十九条の三第一項の規定は、施行日の属する年の翌年の一月一日（施行日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用し、当該年度の前年度分までの固定資産税については、なお従前の例による。 suppl-4261-72/art-44/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72/art-44/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-44/par-1 The provisions of Article 349-3, paragraph (1) of the Local Tax Act after amendment by the provisions of the preceding Article apply to fixed assets tax for the fiscal years for which the assessment date is January 1 of the year following the year that includes the Effective Date (or, where the Effective Date is January 1, that day) and subsequent fiscal years, and with regard to fixed assets tax up to the previous fiscal year of that fiscal year, the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定による改正後の地方税法第七百一条の三十四第三項第十六号の規定は、施行日以後に終了する事業年度分の法人の事業及び施行日の属する年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに施行日の属する年前の年分の個人の事業及び施行日の属する年分の個人の事業で施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。 suppl-4261-72/art-44/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72/art-44/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-44/par-2 The provisions of Article 701-34, paragraph (3), item (xvi) of the Local Tax Act after amendment by the provisions of the preceding Article apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for the year that includes the Effective Date and subsequent years (excluding the business of an individual abolished before the Effective Date), and with regard to business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before the year that includes the Effective Date, and the business of an individual for the year that includes the Effective Date that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 前条の規定による改正後の地方税法附則第九条第八項の規定は、施行日以後に新電気事業法第十七条第一項に規定する託送供給を受けて行われる電気の供給に係る収入金額について適用し、施行日前に旧電気事業法第二十四条の三第一項に規定する託送供給を受けて旧電気事業法第二条第一項第七号に規定する特定規模需要に応じて行われた電気の供給に係る収入金額については、なお従前の例による。 suppl-4261-72/art-44/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-72/art-44/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-44/par-3 The provisions of Article 9, paragraph (8) of the Supplementary Provisions of the Local Tax Act after amendment by the provisions of the preceding Article apply to revenue pertaining to the supply of electricity made on or after the Effective Date by receiving the wheeling service prescribed in Article 17, paragraph (1) of the New Electricity Business Act, and with regard to revenue pertaining to the supply of electricity made before the Effective Date in response to the specified-scale demand prescribed in Article 2, paragraph (1), item (vii) of the Former Electricity Business Act by receiving the wheeling service prescribed in Article 24-3, paragraph (1) of the Former Electricity Business Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4261-72/art-44/par-2: 地方税法第七百一条の三十四第三項第十六号 → 地方税法 第七百一条の三十四第三項第十六号 (Article 701-34, paragraph (3), item (xvi)), art-701-34/par-3/item-16 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-16 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-16 - suppl-4261-72/art-44/par-3: 地方税法附則第九条第八項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-3251-226/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-7 --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-288, 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