# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4301-3/art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4301-3/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1 **第一項** この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4301-3/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1 This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中地方税法第七十二条の百九第二項の改正規定　公布の日から起算して十日を経過した日 suppl-4301-3/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-1 the provisions amending Article 72-109, paragraph (2) of the Local Tax Act in Article 1: the day on which 10 days have elapsed from the date of promulgation; machine translation, not official **二** 第一条中地方税法第七十四条の改正規定、同法第七十四条の三の次に一条を加える改正規定、同法第七十四条の四、第七十四条の五及び第四百六十四条の改正規定、同法第四百六十六条の次に一条を加える改正規定並びに同法第四百六十七条及び第四百六十八条の改正規定並びに第七条（地方税法等の一部を改正する法律（平成二十七年法律第二号）附則第十二条第三項から第六項まで、第八項、第九項及び第十一項並びに第二十条第五項の改正規定を除く。）並びに附則第十条及び第二十三条の規定　平成三十年十月一日 suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-2 the provisions amending Article 74 of the Local Tax Act in Article 1, the provisions adding one Article after Article 74-3 of that Act, the provisions amending Article 74-4, Article 74-5 and Article 464 of that Act, the provisions adding one Article after Article 466 of that Act, and the provisions amending Article 467 and Article 468 of that Act, and the provisions of Article 7 (excluding the provisions amending Article 12, paragraphs (3) through (6), (8), (9) and (11) and Article 20, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015)) and Article 10 and Article 23 of the Supplementary Provisions: October 1, 2018; machine translation, not official **三** 第一条中地方税法第十九条の七第一項ただし書、第二十三条第一項第十八号、第四十五条の二第一項、第五十五条の二第一項、第七十二条第五号、第七十二条の三十九の二第一項、第二百九十二条第一項第十四号、第三百十七条の二第一項及び第三百二十一条の十一の二第一項の改正規定並びに同法附則第三十四条の二第三項及び第六項の改正規定並びに第九条（次号及び第七号に掲げる改正規定を除く。）並びに次条第一項及び第六項から第九項まで並びに附則第六条第二項から第八項まで、第十七条第一項及び第六項から第九項まで並びに第三十七条の規定　平成三十一年一月一日 suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3 the provisions amending the proviso to Article 19-7, paragraph (1), Article 23, paragraph (1), item (xviii), Article 45-2, paragraph (1), Article 55-2, paragraph (1), Article 72, item (v), Article 72-39-2, paragraph (1), Article 292, paragraph (1), item (xiv), Article 317-2, paragraph (1) and Article 321-11-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Article 34-2, paragraphs (3) and (6) of the Supplementary Provisions of that Act, the provisions of Article 9 (excluding the amending provisions set forth in the following item and item (vii)), and the provisions of paragraph (1) and paragraphs (6) through (9) of the following Article, Article 6, paragraphs (2) through (8), Article 17, paragraph (1) and paragraphs (6) through (9), and Article 37 of the Supplementary Provisions: January 1, 2019; machine translation, not official **四** 第二条、第九条中外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第四十条第三項の改正規定及び第十一条並びに附則第三条、第七条、第二十一条、第三十四条及び第三十五条の規定　平成三十一年四月一日 suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4 the provisions of Article 2, the provisions amending Article 40, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions of Article 11, and the provisions of Article 3, Article 7, Article 21, Article 34 and Article 35 of the Supplementary Provisions: April 1, 2019; machine translation, not official **五** 第三条（次号に掲げる改正規定を除く。）及び第十二条（第七号に掲げる改正規定を除く。）並びに附則第十一条及び第二十四条の規定　令和元年十月一日 suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-5 the provisions of Article 3 (excluding the amending provisions set forth in the following item) and Article 12 (excluding the amending provisions set forth in item (vii)), and the provisions of Article 11 and Article 24 of the Supplementary Provisions: October 1, 2019; machine translation, not official **六** 第三条中地方税法第二十三条第一項、第五十三条第十五項、第二百九十二条第一項及び第三百二十一条の八第十五項の改正規定並びに同法附則第四十八条の改正規定並びに附則第四条及び第十八条の規定　令和二年一月一日 suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6 the provisions amending Article 23, paragraph (1), Article 53, paragraph (15), Article 292, paragraph (1) and Article 321-8, paragraph (15) of the Local Tax Act in Article 3, the provisions amending Article 48 of the Supplementary Provisions of that Act, and the provisions of Article 4 and Article 18 of the Supplementary Provisions: January 1, 2020; machine translation, not official **七** 第四条（次号及び第九号に掲げる改正規定を除く。）、第九条中外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十八条第一項ただし書の改正規定、同条第五項の改正規定（「第七十二条の三十三第三項」を「第七十二条の三十一第三項」に改める部分に限る。）及び同法第四十条第五項の改正規定（「第七十二条の三十三第三項」を「第七十二条の三十一第三項」に改める部分に限る。）並びに第十二条中地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第三十一条第二項の規定によりなおその効力を有するものとされた同法第九条の規定による廃止前の地方法人特別税等に関する暫定措置法第二十一条の改正規定並びに附則第五条第二項、第八条、第九条、第十九条第二項及び第四十二条の規定　令和二年四月一日 suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 the provisions of Article 4 (excluding the amending provisions set forth in the following item and item (ix)), the provisions amending the proviso to Article 38, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions amending Article 38, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)") and the provisions amending Article 40, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)"), the provisions amending Article 21 of the Act on Temporary Measures concerning Special Local Corporation Tax, as it remains in force pursuant to Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) and before its repeal by Article 9 of that Act, in Article 12, and the provisions of Article 5, paragraph (2), Article 8, Article 9, Article 19, paragraph (2) and Article 42 of the Supplementary Provisions: April 1, 2020; machine translation, not official **八** 第四条中地方税法第七十四条の四第三項、第七十四条の五、第四百六十七条第三項及び第四百六十八条の改正規定並びに附則第十二条及び第二十五条の規定　令和二年十月一日 suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8 the provisions amending Article 74-4, paragraph (3), Article 74-5, Article 467, paragraph (3) and Article 468 of the Local Tax Act in Article 4, and the provisions of Article 12 and Article 25 of the Supplementary Provisions: October 1, 2020; machine translation, not official **九** 第四条中地方税法第二十三条第一項、第二十四条の五第一項第二号、第三十四条第一項第十号の二及び第二項、第三十七条、第二百九十二条第一項、第二百九十五条第一項第二号、第三百十四条の二第一項第十号の二及び第二項並びに第三百十四条の六の改正規定並びに同法附則第三条の三第一項の改正規定（「得た金額」の下に「に十万円を加算した金額」を加える改正規定に限る。）並びに同条第二項、第四項及び第五項の改正規定並びに附則第五条第一項及び第十九条第一項の規定　令和三年一月一日 suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9 the provisions amending Article 23, paragraph (1), Article 24-5, paragraph (1), item (ii), Article 34, paragraph (1), item (x)-2 and paragraph (2), Article 37, Article 292, paragraph (1), Article 295, paragraph (1), item (ii), Article 314-2, paragraph (1), item (x)-2 and paragraph (2), and Article 314-6 of the Local Tax Act in Article 4, the provisions amending Article 3-3, paragraph (1) of the Supplementary Provisions of that Act (limited to the provisions adding "plus 100,000 yen" after "the amount obtained"), the provisions amending paragraphs (2), (4) and (5) of Article 3-3 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (1) and Article 19, paragraph (1) of the Supplementary Provisions: January 1, 2021; machine translation, not official **十** 第五条並びに附則第十三条及び第二十六条の規定　令和三年十月一日 suppl-4301-3/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-10 the provisions of Article 5, and the provisions of Article 13 and Article 26 of the Supplementary Provisions: October 1, 2021; machine translation, not official **十一** 第六条並びに附則第十四条及び第二十七条の規定　令和四年十月一日 suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11 the provisions of Article 6, and the provisions of Article 14 and Article 27 of the Supplementary Provisions: October 1, 2022; machine translation, not official **十二** 第一条中地方税法附則第八条第十五項を同条第十七項とし、同項の前に二項を加える改正規定並びに同法附則第十五条に三項を加える改正規定（同条第四十七項に係る部分に限る。）並びに次条第三項及び第四項並びに附則第十七条第三項及び第四項の規定　生産性向上特別措置法（平成三十年法律第二十五号）の施行の日 suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12 the provisions making Article 8, paragraph (15) of the Supplementary Provisions of the Local Tax Act paragraph (17) of that Article and adding two paragraphs before that paragraph in Article 1, the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (47) of the Supplementary Provisions of that Act), and the provisions of paragraphs (3) and (4) of the following Article and Article 17, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018); machine translation, not official **十三** 第一条中地方税法附則第十一条に二項を加える改正規定（同条第十五項に係る部分に限る。）及び同法附則第十五条に三項を加える改正規定（同条第四十八項に係る部分に限る。）　都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日 suppl-4301-3/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-13 the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 11, paragraph (15) of the Supplementary Provisions of that Act) and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (48) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018); machine translation, not official **十四** 第一条中地方税法第七十三条の四第一項第二十一号の改正規定並びに同法附則第十一条に二項を加える改正規定（同条第十六項に係る部分に限る。）及び同法附則第十五条第四十三項の改正規定　産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日 suppl-4301-3/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-14 the provisions amending Article 73-4, paragraph (1), item (xxi) of the Local Tax Act in Article 1, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 11, paragraph (16) of the Supplementary Provisions of that Act), and the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018); machine translation, not official **十五** 第一条中地方税法第七十三条の十四第十四項及び第三百四十九条の三第三十一項の改正規定　生活困窮者等の自立を促進するための生活困窮者自立支援法等の一部を改正する法律（平成三十年法律第四十四号）の施行の日 suppl-4301-3/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-15 the provisions amending Article 73-14, paragraph (14) and Article 349-3, paragraph (31) of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Self-Reliance Support for Persons in Need, etc. to Promote the Self-Reliance of Persons in Need, etc. (Act No. 44 of 2018). machine translation, not official --- ## Cites - suppl-4301-3/art-1/par-1/item-2: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10 - suppl-4301-3/art-1/par-1/item-2: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-3/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23 - suppl-4301-3/art-1/par-1/item-3: 次号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4301-3/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4 - suppl-4301-3/art-1/par-1/item-3: 第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 - suppl-4301-3/art-1/par-1/item-3: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4301-3/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-1 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4301-3/art-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4301-3/art-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4301-3/art-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4301-3/art-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-9 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4301-3/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4301-3/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4301-3/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4301-3/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4301-3/art-6/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4301-3/art-6/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7 - suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4301-3/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8 - suppl-4301-3/art-1/par-1/item-3: 第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4301-3/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-1 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-4301-3/art-17/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-6 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第七項 (Supplementary Provisions, Article 17, paragraph (7)), suppl-4301-3/art-17/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第八項 (Supplementary Provisions, Article 17, paragraph (8)), suppl-4301-3/art-17/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-8 - suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第九項 (Supplementary Provisions, Article 17, paragraph (9)), suppl-4301-3/art-17/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-9 - suppl-4301-3/art-1/par-1/item-4: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4301-3/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3 - suppl-4301-3/art-1/par-1/item-4: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4301-3/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7 - suppl-4301-3/art-1/par-1/item-4: 第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-3/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21 - suppl-4301-3/art-1/par-1/item-4: 第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4301-3/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34 - suppl-4301-3/art-1/par-1/item-4: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4301-3/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35 - suppl-4301-3/art-1/par-1/item-5: 次号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4301-3/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6 - suppl-4301-3/art-1/par-1/item-5: 第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 - suppl-4301-3/art-1/par-1/item-5: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4301-3/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11 - suppl-4301-3/art-1/par-1/item-5: 第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4301-3/art-24 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24 - suppl-4301-3/art-1/par-1/item-6: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4301-3/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4 - suppl-4301-3/art-1/par-1/item-6: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4301-3/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-18 - suppl-4301-3/art-1/par-1/item-7: 次号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4301-3/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8 - suppl-4301-3/art-1/par-1/item-7: 第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4301-3/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9 - suppl-4301-3/art-1/par-1/item-7: 同法第九条 → e-Gov law 428AC0000000013, 第九条 (Article 9), art-9 — not held in this collection - suppl-4301-3/art-1/par-1/item-7: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4301-3/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-2 - suppl-4301-3/art-1/par-1/item-7: 第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4301-3/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8 - suppl-4301-3/art-1/par-1/item-7: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4301-3/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9 - suppl-4301-3/art-1/par-1/item-7: 第十九条第二項 → 地方税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4301-3/art-19/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-2 - suppl-4301-3/art-1/par-1/item-8: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4301-3/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12 - suppl-4301-3/art-1/par-1/item-8: 第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4301-3/art-25 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25 - suppl-4301-3/art-1/par-1/item-9: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4301-3/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-1 - suppl-4301-3/art-1/par-1/item-9: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4301-3/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-1 - suppl-4301-3/art-1/par-1/item-10: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13 - suppl-4301-3/art-1/par-1/item-10: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4301-3/art-26 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26 - suppl-4301-3/art-1/par-1/item-11: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4301-3/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14 - suppl-4301-3/art-1/par-1/item-11: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4301-3/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27 - suppl-4301-3/art-1/par-1/item-12: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4301-3/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-3 - suppl-4301-3/art-1/par-1/item-12: 第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4301-3/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-4 - suppl-4301-3/art-1/par-1/item-12: 附則第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4301-3/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-3 - suppl-4301-3/art-1/par-1/item-12: 第四項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-4301-3/art-17/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-4 ## Cited by 42 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-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-5 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-3 - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-4 - 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-5 - 地方税法 附則第二条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6 - 地方税法 附則第二条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7 - 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4/par-1 - 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-2 - 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2 - 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3 - 地方税法 附則第六条第七項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-1 - 地方税法 附則第八条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-2 - 地方税法 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9/par-1 - 地方税法 附則第十条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-1 - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-1 - 地方税法 附則第十二条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6 - 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-1 - 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14/par-1 - 地方税法 附則第十七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-3 - 地方税法 附則第十七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-4 - 地方税法 附則第十七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-5 - 地方税法 附則第十七条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-6 - 地方税法 附則第十七条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7 - 地方税法 附則第十八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-18/par-1 - 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-1 - 地方税法 附則第十九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-2 - 地方税法 附則第二十条第十二項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-20/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-12 - 地方税法 附則第二十三条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-1 - 地方税法 附則第二十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24/par-1 - 地方税法 附則第二十五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-1 - 地方税法 附則第二十六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-1 - 地方税法 附則第二十七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-1 - 地方税法 附則第三十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34/par-1 - 地方税法 附則第三十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-39/par-1 - 地方税法 附則第三十二条第一項（地方税法の一部改正に伴う調整規定） — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-32/par-1 - 地方税法 附則第七十六条第一項（地方税法等の一部を改正する法律の一部改正に伴う調整規定） — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-76/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-76/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-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