# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（地方消費税に関する経過措置） — address `suppl-4301-3/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9 - 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. --- ### 第九条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax caption: machine translation, not official 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 **第一項** 二年四月新法第七十二条の七十八第四項並びに二年四月新法附則第九条の五後段の規定により読み替えられた二年四月新法第七十二条の八十九の二及び第七十二条の八十九の三第一項前段の規定は、地方税法第七十二条の七十八第三項に規定する課税期間が附則第一条第七号に掲げる規定の施行の日以後に開始する場合について適用し、当該課税期間が同日前に開始した場合については、なお従前の例による。 suppl-4301-3/art-9/par-1 · 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 The provisions of Article 72-78, paragraph (4) of the April 2020 New Act and Articles 72-89-2 and 72-89-3, paragraph (1), first sentence of the April 2020 New Act as replaced pursuant to the provisions of Article 9-5, second sentence of the Supplementary Provisions of the April 2020 New Act apply to the case where the taxable period prescribed in Article 72-78, paragraph (3) of the Local Tax Act begins on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to the case where that taxable period began before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-3/art-9/par-1: 二年四月新法第七十二条の七十八第四項 → 地方税法 第七十二条の七十八第四項 (Article 72-78, paragraph (4)), art-72-78/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-4 - suppl-4301-3/art-9/par-1: 二年四月新法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5 - suppl-4301-3/art-9/par-1: 二年四月新法第七十二条の八十九の二 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/ja/local-tax-act/art-72-89-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-2 - suppl-4301-3/art-9/par-1: 第七十二条の八十九の三第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1 - suppl-4301-3/art-9/par-1: 地方税法第七十二条の七十八第三項 → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3 - suppl-4301-3/art-9/par-1: 附則第一条第七号 → 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 ## 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-20261027T202151-351, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-267, 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