# 地方税法 / Local Tax Act — 第三十三条 (Supplementary Provisions, Article 33)

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- 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: 第三十三条 (Supplementary Provisions, Article 33) — address `suppl-4301-3/art-33`
- 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-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33
- 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.

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### 第三十三条
<sup>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</sup>

**第一項**  設立委員は、平成三十一年三月十五日までに、三十一年新法第七百六十五条第一項各号に掲げる事項につき定款を定め、並びに機構の最初の事業年度の事業計画及び予算を作成し、その定款、事業計画及び予算について総務大臣の認可を申請しなければならない。
<sup>suppl-4301-3/art-33/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-1</sup>
The incorporators must, by March 15, 2019, establish the articles of incorporation regarding the particulars set forth in the items of Article 765, paragraph (1) of the 2019 New Act, prepare the business plan and budget for the first business year of the Organization, and apply to the Minister for Internal Affairs and Communications for authorization of the articles of incorporation, business plan and budget.
<sup>machine translation, not official</sup>

**第二項**  総務大臣は、前項の認可をしたときは、直ちにその旨を告示するものとする。
<sup>suppl-4301-3/art-33/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-2</sup>
When the Minister for Internal Affairs and Communications has given the authorization under the preceding paragraph, the Minister is to give public notice to that effect without delay.
<sup>machine translation, not official</sup>

**第三項**  機構は、前項の規定による告示があったときは、平成三十一年四月一日に成立する。この場合において、機構は、遅滞なく、その定款を公告しなければならない。
<sup>suppl-4301-3/art-33/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-3</sup>
The Organization is established on April 1, 2019 when the public notice under the preceding paragraph has been given. In this case, the Organization must make a public announcement of its articles of incorporation without delay.
<sup>machine translation, not official</sup>

**第四項**  設立委員は、機構の理事長となるべき者を指名する。
<sup>suppl-4301-3/art-33/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-4</sup>
The incorporators are to designate the person who is to become the president of the Organization.
<sup>machine translation, not official</sup>

**第五項**  前項の規定により指名された機構の理事長となるべき者は、機構の成立の時において機構の理事長となるものとし、その任期は、機構の成立後最初に開催される代表者会議において理事長が任命されるまでの間とする。
<sup>suppl-4301-3/art-33/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-5</sup>
The person designated pursuant to the preceding paragraph to become the president of the Organization is to become the president of the Organization at the time of the Organization's establishment, and the term of office of that person is until the president is appointed at the first representatives' meeting held after the Organization's establishment.
<sup>machine translation, not official</sup>

**第六項**  設立委員は、機構が成立したときは、遅滞なく、その事務を機構の理事長に引き継がなければならない。
<sup>suppl-4301-3/art-33/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-6</sup>
When the Organization has been established, the incorporators must hand over their affairs to the president of the Organization without delay.
<sup>machine translation, not official</sup>

**第七項**  機構の行う設立の登記は、平成三十一年四月一日から二週間以内に、主たる事務所の所在地においてしなければならない。
<sup>suppl-4301-3/art-33/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-7</sup>
The registration of establishment to be made by the Organization must be made at the location of its principal office within two weeks from April 1, 2019.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4301-3/art-33/par-1: 三十一年新法第七百六十五条第一項 → 地方税法 第七百六十五条第一項 (Article 765, paragraph (1)), art-765/par-1 — https://japanlaw.org/ja/local-tax-act/art-765/par-1 · https://japanlaw.org/l/325AC0000000226/art-765/par-1
- suppl-4301-3/art-33/par-2: 前項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-4301-3/art-33/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-1
- suppl-4301-3/art-33/par-3: 前項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4301-3/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-2
- suppl-4301-3/art-33/par-5: 前項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-4301-3/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-4

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第三十二条第一項（地方税共同機構に関する経過措置） — 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
- 地方税法 附則第三十三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-2
- 地方税法 附則第三十三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-3
- 地方税法 附則第三十三条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-5
- 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

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## 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
