# 地方税法 / Local Tax Act — 第三十二条 (Supplementary Provisions, Article 32) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-32. 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: 第三十二条 (Supplementary Provisions, Article 32)（地方税共同機構に関する経過措置） — address `suppl-4301-3/art-32` - 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-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-32 - 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. --- ### 第三十二条（地方税共同機構に関する経過措置） — Transitional Measures concerning the Local Tax Joint Organization caption: machine translation, not official suppl-4301-3/art-32 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-32 **第一項** 都道府県知事、市長及び町村長の全国的連合組織（地方自治法（昭和二十二年法律第六十七号）第二百六十三条の三第一項に規定する全国的連合組織で同項の規定による届出をしたものをいう。）は、平成三十一年二月二十日までに、それぞれ一人の地方税共同機構（次条及び附則第三十五条第一項において「機構」という。）の設立委員を選任しなければならない。 suppl-4301-3/art-32/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-32/par-1 The national federations of prefectural governors, city mayors, and town and village mayors (meaning national federations prescribed in Article 263-3, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) that have made the notification under that paragraph) must each appoint, by February 20, 2019, one incorporator of the Local Tax Joint Organization (referred to as the "Organization" in the following Article and Article 35, paragraph (1) of the Supplementary Provisions). machine translation, not official --- ## Cites - suppl-4301-3/art-32/par-1: 地方自治法（昭和二十二年法律第六十七号）第二百六十三条の三第一項 → e-Gov law 322AC0000000067, 第二百六十三条の三第一項 (Article 263-3, paragraph (1)), art-263-3/par-1 — not held in this collection - suppl-4301-3/art-32/par-1: 次条 → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4301-3/art-33 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33 - suppl-4301-3/art-32/par-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4301-3/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/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-20261027T214204-300, 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