# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4311-2/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1
- 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.

---

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-2/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1</sup>

**第一項**  この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4311-2/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1</sup>
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第三十七条の二、第四十五条の二第一項ただし書、第三百十四条の七及び第三百十七条の二第一項ただし書の改正規定並びに同法附則第五条の五から第五条の七まで、第七条、第七条の二及び第三十三条の二第三項第四号の改正規定、同条第七項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十三条の三第三項第四号の改正規定、同条第七項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十四条第三項第四号の改正規定、同条第六項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十五条第四項第四号の改正規定、同条第八項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十五条の二第四項第四号の改正規定、同条第八項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十五条の四第二項第四号の改正規定並びに同条第五項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）並びに次条第二項から第四項まで及び第七項並びに附則第十三条第二項から第四項まで及び第七項、第三十一条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条第三項第五号及び第六項第五号の改正規定並びに同条第八項第五号及び第十一項第五号の改正規定（「及び第二項」を「及び第十一項」に、「同条第二項」を「同条第十一項」に改める部分に限る。）に限る。）並びに第三十二条（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第五項第五号及び第八項第五号の改正規定並びに同条第十一項第五号及び第十四項第五号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）に限る。）の規定　令和元年六月一日
  <sup>suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1</sup>
  the provisions amending Article 37-2, the proviso to Article 45-2, paragraph (1), Article 314-7 and the proviso to Article 317-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Articles 5-5 through 5-7, Article 7, Article 7-2 and Article 33-2, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (7), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 33-3, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (7), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 34, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (6), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35, paragraph (4), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (8), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35-2, paragraph (4), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (8), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act, and the provisions amending paragraph (5), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions of paragraphs (2) through (4) and (7) of the following Article and paragraphs (2) through (4) and (7) of Article 13 of the Supplementary Provisions, Article 31 (limited to the provisions amending Article 8, paragraph (3), item (v) and paragraph (6), item (v) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) and the provisions amending paragraph (8), item (v) and paragraph (11), item (v) of that Article (limited to the parts replacing "and paragraph (2)" with "and paragraph (11)" and "paragraph (2) of that Article" with "paragraph (11) of that Article")), and Article 32 (limited to the provisions amending Article 3-2-2, paragraph (5), item (v) and paragraph (8), item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) and the provisions amending paragraph (11), item (v) and paragraph (14), item (v) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article")): June 1, 2019;
  <sup>machine translation, not official</sup>

  **二**  第二条（次号に掲げる改正規定を除く。）並びに附則第六条、第十一条及び第十八条の規定　令和元年十月一日
  <sup>suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2</sup>
  Article 2 (excluding the amending provisions set forth in the following item) and the provisions of Articles 6, 11 and 18 of the Supplementary Provisions: October 1, 2019;
  <sup>machine translation, not official</sup>

  **三**  第二条中地方税法第二十三条第一項第十二号の次に一号を加える改正規定、同法第三十四条第一項第十一号の改正規定、同法第四十五条の二に一項を加える改正規定、同法第四十五条の三の二及び第四十五条の三の三の改正規定、同法第二百九十二条第一項第十二号の次に一号を加える改正規定、同法第三百十四条の二第一項第十一号の改正規定、同法第三百十七条の二中第八項を第九項とし、第七項を第八項とし、第六項を第七項とし、第五項の次に一項を加える改正規定並びに同法第三百十七条の三の二、第三百十七条の三の三、第三百十七条の四、第三百十七条の五及び第三百二十四条の改正規定並びに同法附則第四十四条の二の改正規定並びに附則第三条及び第十四条の規定　令和二年一月一日
  <sup>suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3</sup>
  the provisions adding one item after Article 23, paragraph (1), item (xii) of the Local Tax Act in Article 2, the provisions amending Article 34, paragraph (1), item (xi) of that Act, the provisions adding one paragraph to Article 45-2 of that Act, the provisions amending Articles 45-3-2 and 45-3-3 of that Act, the provisions adding one item after Article 292, paragraph (1), item (xii) of that Act, the provisions amending Article 314-2, paragraph (1), item (xi) of that Act, the provisions that, in Article 317-2 of that Act, change paragraph (8) to paragraph (9), paragraph (7) to paragraph (8) and paragraph (6) to paragraph (7) and add one paragraph after paragraph (5), the provisions amending Articles 317-3-2, 317-3-3, 317-4, 317-5 and 324 of that Act, and the provisions amending Article 44-2 of the Supplementary Provisions of that Act, and the provisions of Articles 3 and 14 of the Supplementary Provisions: January 1, 2020;
  <sup>machine translation, not official</sup>

  **四**  第三条（次号から第八号まで及び第十三号に掲げる改正規定を除く。）の規定　令和二年四月一日
  <sup>suppl-4311-2/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-4</sup>
  the provisions of Article 3 (excluding the amending provisions set forth in the following item through item (viii) and item (xiii)): April 1, 2020;
  <sup>machine translation, not official</sup>

  **五**  略
  <sup>suppl-4311-2/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  第三条中地方税法附則第十二条の三に一項を加える改正規定、同法附則第十二条の四第四項及び第五項を削る改正規定、同法附則第十二条の五第一項及び第三十条第一項の改正規定、同条に一項を加える改正規定並びに同法附則第三十条の二第一項の改正規定並びに附則第十二条第二項及び第十九条の規定　令和三年四月一日
  <sup>suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6</sup>
  the provisions adding one paragraph to Article 12-3 of the Supplementary Provisions of the Local Tax Act in Article 3, the provisions deleting paragraphs (4) and (5) of Article 12-4 of the Supplementary Provisions of that Act, the provisions amending Article 12-5, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of that Act, the provisions adding one paragraph to that Article, and the provisions amending Article 30-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraph (2) and Article 19 of the Supplementary Provisions: April 1, 2021;
  <sup>machine translation, not official</sup>

  **七**  第三条中地方税法第七十二条の五十七の二第一項、第七十二条の五十七の三第一項、第三百二十一条の七の十三第一項及び第三百二十一条の七の十四第一項の改正規定　令和四年一月一日
  <sup>suppl-4311-2/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-7</sup>
  the provisions amending Article 72-57-2, paragraph (1), Article 72-57-3, paragraph (1), Article 321-7-13, paragraph (1) and Article 321-7-14, paragraph (1) of the Local Tax Act in Article 3: January 1, 2022;
  <sup>machine translation, not official</sup>

  **八**  第三条中地方税法第百七十七条の六第一項の改正規定及び第八条並びに附則第十二条第一項及び第二十四条の規定　令和四年四月一日
  <sup>suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8</sup>
  the provisions amending Article 177-6, paragraph (1) of the Local Tax Act in Article 3, and the provisions of Article 8 and Article 12, paragraph (1) and Article 24 of the Supplementary Provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

  **九及び十**  略
  <sup>suppl-4311-2/art-1/par-1/item-9-to-10 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-9-to-10 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-9-to-10</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十一**  第一条中地方税法附則第十五条に二項を加える改正規定（同条第五十項に係る部分に限る。）　所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）附則第一項ただし書に規定する規定の施行の日
  <sup>suppl-4311-2/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-11</sup>
  the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (50) of the Supplementary Provisions of that Act): the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018);
  <sup>machine translation, not official</sup>

  **十二**  第一条中地方税法附則第三十三条第五項の改正規定　特定農産加工業経営改善臨時措置法の一部を改正する法律（令和元年法律第二十二号）の施行の日
  <sup>suppl-4311-2/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-12</sup>
  the provisions amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for the Improvement of the Management of Specified Agricultural Product Processing Businesses (Act No. 22 of 2019);
  <sup>machine translation, not official</sup>

  **十三**  第三条中地方税法第七十三条の二十七の六の改正規定並びに同法附則第十条に一項を加える改正規定及び同法附則第十五条第四十三項の改正規定並びに附則第八条の規定　農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-13</sup>
  the provisions amending Article 73-27-6 of the Local Tax Act in Article 3, the provisions adding one paragraph to Article 10 of the Supplementary Provisions of that Act, the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act, and the provisions of Article 8 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019).
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4311-2/art-1/par-1/item-1: 次条第二項から第四項まで → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4311-2/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-2
- suppl-4311-2/art-1/par-1/item-1: 次条第二項から第四項まで → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4311-2/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3
- suppl-4311-2/art-1/par-1/item-1: 次条第二項から第四項まで → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4311-2/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-4
- suppl-4311-2/art-1/par-1/item-1: 第七項 → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4311-2/art-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7
- suppl-4311-2/art-1/par-1/item-1: 附則第十三条第二項から第四項まで → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4311-2/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-2
- suppl-4311-2/art-1/par-1/item-1: 附則第十三条第二項から第四項まで → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4311-2/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3
- suppl-4311-2/art-1/par-1/item-1: 附則第十三条第二項から第四項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4311-2/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-4
- suppl-4311-2/art-1/par-1/item-1: 第七項 → 地方税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-4311-2/art-13/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-7
- suppl-4311-2/art-1/par-1/item-2: 次号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4311-2/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-1/par-1/item-2: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4311-2/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6
- suppl-4311-2/art-1/par-1/item-2: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4311-2/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11
- suppl-4311-2/art-1/par-1/item-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4311-2/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18
- suppl-4311-2/art-1/par-1/item-3: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4311-2/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3
- suppl-4311-2/art-1/par-1/item-3: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4311-2/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4311-2/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-5
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4311-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4311-2/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-7
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4311-2/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8
- suppl-4311-2/art-1/par-1/item-4: 第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4311-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-13
- suppl-4311-2/art-1/par-1/item-6: 附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4311-2/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-2
- suppl-4311-2/art-1/par-1/item-6: 第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4311-2/art-19 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-19
- suppl-4311-2/art-1/par-1/item-8: 附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4311-2/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-1
- suppl-4311-2/art-1/par-1/item-13: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4311-2/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8

## Cited by

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

- 地方税法 附則第十二条の四第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- 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-4311-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-4
- 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-4
- 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-5
- 地方税法 附則第二条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-6
- 地方税法 附則第二条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7
- 地方税法 附則第三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-1
- 地方税法 附則第三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-2
- 地方税法 附則第三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3
- 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-1
- 地方税法 附則第六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-2
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8/par-1
- 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-1
- 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-2
- 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-3
- 地方税法 附則第十一条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-4
- 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-1
- 地方税法 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-2
- 地方税法 附則第十三条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-4
- 地方税法 附則第十三条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-5
- 地方税法 附則第十三条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-6
- 地方税法 附則第十三条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-7
- 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-1
- 地方税法 附則第十四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-2
- 地方税法 附則第十四条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-3
- 地方税法 附則第十六条第七項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-7
- 地方税法 附則第十八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-1
- 地方税法 附則第十八条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-2
- 地方税法 附則第十八条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-3
- 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-19/par-1
- 地方税法 附則第二十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-27/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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-301, 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