# 地方税法 / Local Tax Act — 第三十四条 (Supplementary Provisions, Article 34) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-34. 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: 第三十四条 (Supplementary Provisions, Article 34) — address `suppl-4301-3/art-34` - 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-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34 - 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. --- ### 第三十四条 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 **第一項** 附則第一条第四号に掲げる規定の施行の際現に地方税共同機構という名称を使用している者については、三十一年新法第七百六十七条第二項の規定は、同号に掲げる規定の施行後六月間は、適用しない。 suppl-4301-3/art-34/par-1 · 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 With regard to a person that is actually using the name "Local Tax Joint Organization" at the time of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, the provisions of Article 767, paragraph (2) of the 2019 New Act do not apply for six months after the enforcement of the provisions set forth in that item. machine translation, not official --- ## Cites - suppl-4301-3/art-34/par-1: 附則第一条第四号 → 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-34/par-1: 三十一年新法第七百六十七条第二項 → 地方税法 第七百六十七条第二項 (Article 767, paragraph (2)), art-767/par-2 — https://japanlaw.org/ja/local-tax-act/art-767/par-2 · https://japanlaw.org/l/325AC0000000226/art-767/par-2 ## 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四号（施行期日） — 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 - 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