# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5011-8/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5011-8/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-5011-8/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5011-8/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 caption: machine translation, not official suppl-5011-8/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5011-8/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-1 **第一項** この法律は、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第一条第二号に掲げる規定の施行の日の属する年の翌年の四月一日までの間において政令で定める日から施行する。ただし、次条及び附則第十四条の規定は、公布の日から施行する。 suppl-5011-8/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5011-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within the period up to April 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012); provided, however, that the provisions of the following Article and Article 14 of the Supplementary Provisions come into effect as of the date of promulgation. machine translation, not official --- ## Cites - suppl-5011-8/art-1/par-1: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5011-8/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-5011-8/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-14 --- ## 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-20261027T214204-302, 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