# 地方税法 / Local Tax Act — 第三十五条 (Supplementary Provisions, Article 35) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-35. 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: 第三十五条 (Supplementary Provisions, Article 35) — address `suppl-4301-3/art-35` - 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-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35 - 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. --- ### 第三十五条 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 **第一項** 平成十八年四月一日に設立された一般社団法人地方税電子化協議会（次項において「地方税電子化協議会」という。）は、平成三十一年四月一日に解散し、その一切の権利及び義務は、解散時において機構が承継する。この場合においては、他の法令中法人の解散及び清算に関する規定は、適用しない。 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 The general incorporated association Local Tax Electronic Council established on April 1, 2006 (referred to as the "Local Tax Electronic Council" in the following paragraph) is dissolved on April 1, 2019, and the Organization succeeds to all of its rights and obligations at the time of dissolution. In this case, the provisions of other laws and regulations concerning the dissolution and liquidation of corporations do not apply. machine translation, not official **第二項** 前項の規定により地方税電子化協議会が解散した場合における解散の登記については、政令で定める。 suppl-4301-3/art-35/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-2 Matters concerning the registration of dissolution in the case where the Local Tax Electronic Council has been dissolved pursuant to the provisions of the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4301-3/art-35/par-1: 次項 → 地方税法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-4301-3/art-35/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-2 - suppl-4301-3/art-35/par-2: 前項 → 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 5 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 附則第三十五条第一項 — 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 - 地方税法 附則第三十五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-2 - 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