# 地方税法 / Local Tax Act — 第三十二条 (Supplementary Provisions, Article 32)

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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: 第三十二条 (Supplementary Provisions, Article 32)（地方税法の一部改正に伴う調整規定） — address `suppl-5011-16/art-32`
- 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-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-32
- 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.

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### 第三十二条（地方税法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-32 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-32</sup>

**第一項**  施行日が地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第七号に掲げる規定の施行の日以後である場合には、附則第三十条のうち地方税法第七百四十七条の二第一項に各号を加える改正規定中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
一　第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
二　第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
三　第三百二十一条の七の十一第一項に規定する通知	一　第五十三条第四十六項の規定による同項の申告
二　第七十二条の三十二第一項の規定による同項の申告
三　第七十二条の八十九の二第一項の規定による同項の申告
四　第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
五　第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
六　第三百二十一条の七の十一第一項に規定する通知
七　第三百二十一条の八第四十二項の規定による同項の申告
<sup>suppl-5011-16/art-32/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-32/par-1</sup>
Where the Effective Date is on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), the phrases set forth in the left-hand column of the following table in the provisions adding items to Article 747-2, paragraph (1) of the Local Tax Act in Article 30 of the Supplementary Provisions are deemed to be replaced with the phrases set forth in the right-hand column of the table.
(i) the provision of the particulars to be stated in the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to that paragraph
(ii) the provision of the particulars to be stated in the public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to that paragraph
(iii) the notice prescribed in Article 321-7-11, paragraph (1)	(i) the filing under Article 53, paragraph (46) pursuant to that paragraph
(ii) the filing under Article 72-32, paragraph (1) pursuant to that paragraph
(iii) the filing under Article 72-89-2, paragraph (1) pursuant to that paragraph
(iv) the provision of the particulars to be stated in the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to that paragraph
(v) the provision of the particulars to be stated in the public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to that paragraph
(vi) the notice prescribed in Article 321-7-11, paragraph (1)
(vii) the filing under Article 321-8, paragraph (42) pursuant to that paragraph
<sup>machine translation, not official</sup>

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## Cites
- suppl-5011-16/art-32/par-1: 地方税法等の一部を改正する法律（平成三十年法律第三号）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

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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-20261027T214204-281, 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