# 地方税法 / Local Tax Act — 第三十一条 (Supplementary Provisions, Article 31) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31. 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: 第三十一条 (Supplementary Provisions, Article 31)（地方税法の一部改正に伴う経過措置） — address `suppl-5011-16/art-31` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31 - 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. --- ### 第三十一条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-5011-16/art-31 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31 **第一項** 前条の規定による改正後の地方税法（次項から第四項までにおいて「新地方税法」という。）第七百四十七条の二の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定書面等地方税関係申告等について適用し、施行日前に前条の規定による改正前の地方税法（次項から第四項までにおいて「旧地方税法」という。）第七百四十七条の二第一項の規定により行われた同項に規定する特定書面等地方税関係申告等については、なお従前の例による。 suppl-5011-16/art-31/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-1 The provisions of Article 747-2 of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act" in the following paragraph through paragraph (4)) apply to specified local tax filing, etc. in writing, etc. prescribed in Article 747-2, paragraph (1) of the New Local Tax Act that is made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax filing, etc. in writing, etc. prescribed in Article 747-2, paragraph (1) of the Local Tax Act prior to amendment by the preceding Article (hereinafter referred to as the "Former Local Tax Act" in the following paragraph through paragraph (4)) that was made pursuant to that paragraph before the Effective Date. machine translation, not official **第二項** 新地方税法第七百四十七条の三の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定地方税関係申告等について適用し、施行日前に旧地方税法第七百四十七条の三第一項の規定により行われた同項に規定する特定地方税関係申告等については、なお従前の例による。 suppl-5011-16/art-31/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-2 The provisions of Article 747-3 of the New Local Tax Act apply to specified local tax filing, etc. prescribed in paragraph (1) of that Article that is made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax filing, etc. prescribed in Article 747-3, paragraph (1) of the Former Local Tax Act that was made pursuant to that paragraph before the Effective Date. machine translation, not official **第三項** 新地方税法第七百四十七条の四の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定書面等地方税関係通知について適用し、施行日前に旧地方税法第七百四十七条の四第一項の規定により行われた同項に規定する特定書面等地方税関係通知については、なお従前の例による。 suppl-5011-16/art-31/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-3 The provisions of Article 747-4 of the New Local Tax Act apply to specified local tax notices in writing, etc. prescribed in paragraph (1) of that Article that are made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax notices in writing, etc. prescribed in Article 747-4, paragraph (1) of the Former Local Tax Act that were made pursuant to that paragraph before the Effective Date. machine translation, not official **第四項** 新地方税法第七百四十七条の五の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定地方税関係通知について適用し、施行日前に旧地方税法第七百四十七条の五第一項の規定により行われた同項に規定する特定地方税関係通知については、なお従前の例による。 suppl-5011-16/art-31/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-4 The provisions of Article 747-5 of the New Local Tax Act apply to specified local tax notices prescribed in paragraph (1) of that Article that are made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax notices prescribed in Article 747-5, paragraph (1) of the Former Local Tax Act that were made pursuant to that paragraph before the Effective Date. machine translation, not official --- ## Cites - suppl-5011-16/art-31/par-1: 次項から第四項まで → 地方税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-5011-16/art-31/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-2 - suppl-5011-16/art-31/par-1: 次項から第四項まで → 地方税法 附則第三十一条第三項 (Supplementary Provisions, Article 31, paragraph (3)), suppl-5011-16/art-31/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-3 - suppl-5011-16/art-31/par-1: 次項から第四項まで → 地方税法 附則第三十一条第四項 (Supplementary Provisions, Article 31, paragraph (4)), suppl-5011-16/art-31/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-4 - suppl-5011-16/art-31/par-1: 第七百四十七条の二 → 地方税法 第七百四十七条の二 (Article 747-2), art-747-2 — https://japanlaw.org/ja/local-tax-act/art-747-2 · https://japanlaw.org/l/325AC0000000226/art-747-2 - suppl-5011-16/art-31/par-1: 同条第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1 - suppl-5011-16/art-31/par-2: 新地方税法第七百四十七条の三 → 地方税法 第七百四十七条の三 (Article 747-3), art-747-3 — https://japanlaw.org/ja/local-tax-act/art-747-3 · https://japanlaw.org/l/325AC0000000226/art-747-3 - suppl-5011-16/art-31/par-2: 同条第一項 → 地方税法 第七百四十七条の三第一項 (Article 747-3, paragraph (1)), art-747-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-3/par-1 - suppl-5011-16/art-31/par-3: 新地方税法第七百四十七条の四 → 地方税法 第七百四十七条の四 (Article 747-4), art-747-4 — https://japanlaw.org/ja/local-tax-act/art-747-4 · https://japanlaw.org/l/325AC0000000226/art-747-4 - suppl-5011-16/art-31/par-3: 同条第一項 → 地方税法 第七百四十七条の四第一項 (Article 747-4, paragraph (1)), art-747-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-4/par-1 - suppl-5011-16/art-31/par-4: 新地方税法第七百四十七条の五 → 地方税法 第七百四十七条の五 (Article 747-5), art-747-5 — https://japanlaw.org/ja/local-tax-act/art-747-5 · https://japanlaw.org/l/325AC0000000226/art-747-5 - suppl-5011-16/art-31/par-4: 同条第一項 → 地方税法 第七百四十七条の五第一項 (Article 747-5, paragraph (1)), art-747-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, 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