# 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-4291-46. 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-4291-46` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4291-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-46 - 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 平成二九年六月二日法律第四六号 suppl-4291-46 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4291-46/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-1 **第一項** この法律は、公布の日から起算して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。ただし、附則第十六条の規定は、公布の日から施行する。 suppl-4291-46/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions of Article 16 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第八条（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-4291-46/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-8 **第一項** 前条の規定による改正後の地方税法附則第十一条第十三項の規定は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4291-46/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-8/par-1 The provisions of Article 11, paragraph (13) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before the Effective Date. machine translation, not official ### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4291-46/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-15 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4291-46/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-15/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4291-46/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-16 **第一項** この附則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、政令で定める。 suppl-4291-46/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-16/par-1 Beyond what is provided for in these 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. machine translation, not official --- ## Cites - suppl-4291-46/art-1/par-1: 附則第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4291-46/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-16 - suppl-4291-46/art-8/par-1: 地方税法附則第十一条第十三項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12 ## 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（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4291-46/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-1/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-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-296, 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