# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（調査の事前通知に関する経過措置） — address `suppl-4271-2/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5 - 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. --- ### 第五条（調査の事前通知に関する経過措置） — Transitional Measures Concerning Prior Notice of Examinations caption: machine translation, not official suppl-4271-2/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5 **第一項** 新法第七十二条の四十九の六第五項、第七十二条の六十三の二第五項、第百四十四条の三十八の二第五項及び第三百九十六条の二第五項の規定は、附則第一条第三号に掲げる規定の施行の日以後にされる新法第七十二条の四十九の六第一項、第七十二条の六十三の二第一項、第百四十四条の三十八の二第一項又は第三百九十六条の二第一項の規定による通知について適用する。 suppl-4271-2/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/par-1 The provisions of Article 72-49-6, paragraph (5), Article 72-63-2, paragraph (5), Article 144-38-2, paragraph (5) and Article 396-2, paragraph (5) of the New Act apply to a notice under Article 72-49-6, paragraph (1), Article 72-63-2, paragraph (1), Article 144-38-2, paragraph (1) or Article 396-2, paragraph (1) of the New Act given on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4271-2/art-5/par-1: 新法第七十二条の四十九の六第五項 → 地方税法 第七十二条の四十九の六第五項 (Article 72-49-6, paragraph (5)), art-72-49-6/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-49-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-5 - suppl-4271-2/art-5/par-1: 第七十二条の六十三の二第五項 → 地方税法 第七十二条の六十三の二第五項 (Article 72-63-2, paragraph (5)), art-72-63-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-63-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-5 - suppl-4271-2/art-5/par-1: 第百四十四条の三十八の二第五項 → 地方税法 第百四十四条の三十八の二第五項 (Article 144-38-2, paragraph (5)), art-144-38-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-38-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-5 - suppl-4271-2/art-5/par-1: 第三百九十六条の二第五項 → 地方税法 第三百九十六条の二第五項 (Article 396-2, paragraph (5)), art-396-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-5 - suppl-4271-2/art-5/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4271-2/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-3 - suppl-4271-2/art-5/par-1: 新法第七十二条の四十九の六第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-1 - suppl-4271-2/art-5/par-1: 第七十二条の六十三の二第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1 - suppl-4271-2/art-5/par-1: 第百四十四条の三十八の二第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 - suppl-4271-2/art-5/par-1: 第三百九十六条の二第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-3 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T202151-341, 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