# 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-5021-5/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-5021-5/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/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-5021-5/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1</sup>

**第一項**  この法律は、令和二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-5021-5/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1</sup>
This Act comes into effect on April 1, 2020; 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七十四条の四第二項にただし書を加える改正規定及び同法第四百六十七条第二項にただし書を加える改正規定並びに附則第九条及び第十五条の規定　令和二年十月一日
  <sup>suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-1</sup>
  the provisions adding a proviso to Article 74-4, paragraph (2) of the Local Tax Act in Article 1, the provisions adding a proviso to Article 467, paragraph (2) of that Act, and the provisions of Articles 9 and 15 of the Supplementary Provisions: October 1, 2020;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法の目次の改正規定、同法第二十三条第一項第十一号及び第十二号、第二十四条の五第一項第二号、第二十七条第二項、第三十四条、第三十七条第一号イの表、第四十一条第二項、第四十五条の二第一項、第五十条、第七十一条から第七十一条の四まで、第七十一条の二十二から第七十一条の二十五まで、第七十一条の四十三から第七十一条の四十六まで、第七十一条の六十三から第七十一条の六十六まで、第七十二条の五十並びに第七十二条の七十一から第七十二条の七十五までの改正規定、同法第二章第四節第四款中第七十三条の三十八の次に一条を加える改正規定、同章第五節第三款中第七十四条の二十九の次に一条を加える改正規定、同法第九十七条から第百二条まで、第百四十四条の五十四から第百四十四条の五十九まで及び第百七十七条の二から第百七十七条の五までの改正規定、同章第八節第三款第三目中第百七十七条の二十三の次に一条を加える改正規定、同法第二百三条から第二百五十八条まで、第二百八十八条、第二百八十九条、第二百九十二条第一項第十一号及び第十二号、第二百九十五条第一項第二号、第三百十四条の二、第三百十四条の六第一号イの表、第三百十七条の二第一項、第三百三十四条から第三百四十条まで、第三百七十六条から第三百七十九条まで並びに第四百六十三条の十から第四百六十三条の十四までの改正規定、同法第三章第三節第三款第三目中第四百六十三条の二十九の次に一条を加える改正規定、同法第四百八十五条の六から第四百八十五条の十二まで、第五百四十四条から第五百五十条まで及び第六百十六条から第六百二十条までの改正規定、同法第六百九十七条の次に一条を加える改正規定、同法第七百条の六十八の次に一条を加える改正規定、同法第七百一条の二十一から第七百一条の二十九まで、第七百一条の六十八から第七百一条の七十二まで及び第七百二条の八第八項の改正規定、同法第四章第七節中第七百三十条の次に一条を加える改正規定、同法第七百三十三条の二十六の次に一条を加える改正規定並びに同法第七百四十五条第一項の改正規定並びに同法附則第三条の二、第四条第七項第一号及び第十三項第一号並びに第四条の二第七項第一号及び第十三項第一号の改正規定、同法附則第四条の四第一項及び第三項の改正規定（「同条第七項」を「同条第六項」に改める部分に限る。）並びに同法附則第三十三条の二第三項第一号及び第七項第一号、第三十三条の三第三項第一号及び第七項第一号、第三十四条第三項第一号及び第六項第一号、第三十五条第四項第一号及び第八項第一号、第三十五条の二第四項第一号及び第八項第一号並びに第三十五条の四第二項第一号及び第五項第一号の改正規定、第五条の規定並びに第七条中特別法人事業税及び特別法人事業譲与税に関する法律第二十七条の次に一条を加える改正規定並びに附則第三条、第四条第二項及び第三項、第十二条第二項及び第三項、第二十七条（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、第十二条第四項、第十六条第一項並びに第三十四条第三項及び第十一項の改正規定に限る。）、第二十八条第一項から第四項まで、第二十九条並びに第三十条の規定　令和三年一月一日
  <sup>suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2</sup>
  the provisions amending the table of contents of the Local Tax Act in Article 1, the provisions amending Article 23, paragraph (1), items (xi) and (xii), Article 24-5, paragraph (1), item (ii), Article 27, paragraph (2), Article 34, the table in Article 37, item (i), (a), Article 41, paragraph (2), Article 45-2, paragraph (1), Article 50, Articles 71 through 71-4, Articles 71-22 through 71-25, Articles 71-43 through 71-46, Articles 71-63 through 71-66, Article 72-50 and Articles 72-71 through 72-75 of that Act, the provisions adding one Article after Article 73-38 in Chapter II, Section 4, Subsection 4 of that Act, the provisions adding one Article after Article 74-29 in Section 5, Subsection 3 of that Chapter, the provisions amending Articles 97 through 102, Articles 144-54 through 144-59 and Articles 177-2 through 177-5 of that Act, the provisions adding one Article after Article 177-23 in Section 8, Subsection 3, Division 3 of that Chapter, the provisions amending Articles 203 through 258, Article 288, Article 289, Article 292, paragraph (1), items (xi) and (xii), Article 295, paragraph (1), item (ii), Article 314-2, the table in Article 314-6, item (i), (a), Article 317-2, paragraph (1), Articles 334 through 340, Articles 376 through 379 and Articles 463-10 through 463-14 of that Act, the provisions adding one Article after Article 463-29 in Chapter III, Section 3, Subsection 3, Division 3 of that Act, the provisions amending Articles 485-6 through 485-12, Articles 544 through 550 and Articles 616 through 620 of that Act, the provisions adding one Article after Article 697 of that Act, the provisions adding one Article after Article 700-68 of that Act, the provisions amending Articles 701-21 through 701-29, Articles 701-68 through 701-72 and Article 702-8, paragraph (8) of that Act, the provisions adding one Article after Article 730 in Chapter IV, Section 7 of that Act, the provisions adding one Article after Article 733-26 of that Act and the provisions amending Article 745, paragraph (1) of that Act, the provisions amending Article 3-2, Article 4, paragraph (7), item (i) and paragraph (13), item (i), and Article 4-2, paragraph (7), item (i) and paragraph (13), item (i) of the Supplementary Provisions of that Act, the provisions amending Article 4-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act (limited to the part replacing "paragraph (7) of that Article" with "paragraph (6) of that Article"), and the provisions amending Article 33-2, paragraph (3), item (i) and paragraph (7), item (i), Article 33-3, paragraph (3), item (i) and paragraph (7), item (i), Article 34, paragraph (3), item (i) and paragraph (6), item (i), Article 35, paragraph (4), item (i) and paragraph (8), item (i), Article 35-2, paragraph (4), item (i) and paragraph (8), item (i), and Article 35-4, paragraph (2), item (i) and paragraph (5), item (i) of the Supplementary Provisions of that Act, the provisions of Article 5, the provisions adding one Article after Article 27 of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax in Article 7, and the provisions of Article 3, Article 4, paragraphs (2) and (3), Article 12, paragraphs (2) and (3), Article 27 (limited to the provisions amending Article 8, Article 12, paragraph (4), Article 16, paragraph (1) and Article 34, paragraphs (3) and (11) 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)), Article 28, paragraphs (1) through (4), Article 29 and Article 30 of the Supplementary Provisions: January 1, 2021;
  <sup>machine translation, not official</sup>

  **三**  第二条中地方税法附則第三十五条の三の二の改正規定　令和三年四月一日
  <sup>suppl-5021-5/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-3</sup>
  the provisions amending Article 35-3-2 of the Supplementary Provisions of the Local Tax Act in Article 2: April 1, 2021;
  <sup>machine translation, not official</sup>

  **四**  第二条中地方税法第七十四条の四第二項ただし書及び第四百六十七条第二項ただし書の改正規定並びに附則第十条及び第十六条の規定　令和三年十月一日
  <sup>suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4</sup>
  the provisions amending the proviso to Article 74-4, paragraph (2) and the proviso to Article 467, paragraph (2) of the Local Tax Act in Article 2, and the provisions of Articles 10 and 16 of the Supplementary Provisions: October 1, 2021;
  <sup>machine translation, not official</sup>

  **五**  第二条（前二号、次号及び第十号に掲げる改正規定を除く。）の規定及び第七条中特別法人事業税及び特別法人事業譲与税に関する法律第十四条第一項の改正規定並びに附則第五条第二項から第八項まで、第七条、第十三条第二項から第八項まで、第二十七条（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第三十八条から第四十条までの改正規定に限る。）、第二十八条第五項から第七項まで及び第三十一条の規定　令和四年四月一日
  <sup>suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5</sup>
  the provisions of Article 2 (excluding the amending provisions set forth in the preceding two items, the following item and item (x)), the provisions amending Article 14, paragraph (1) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax in Article 7, and the provisions of Article 5, paragraphs (2) through (8), Article 7, Article 13, paragraphs (2) through (8), Article 27 (limited to the provisions amending Articles 38 through 40 of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity), Article 28, paragraphs (5) through (7) and Article 31 of the Supplementary Provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

  **六**  第二条中地方税法第三十四条第一項第十一号及び第三百十四条の二第一項第十一号の改正規定並びに附則第五条第一項及び第十三条第一項の規定　令和六年一月一日
  <sup>suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6</sup>
  the provisions amending Article 34, paragraph (1), item (xi) and Article 314-2, paragraph (1), item (xi) of the Local Tax Act in Article 2, and the provisions of Article 5, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法附則第十一条第十五項の改正規定（「第百九条の六第二項第一号」を「第百九条の十五第二項第一号」に、「第百九条の八」を「第百九条の十七」に、「第百九条の六第一項」を「第百九条の十五第一項」に、「同条第十項」を「同条第十五項」に、「第四十六条第十七項」を「第四十六条第二十六項」に改める部分に限る。）、同法附則第十五条第四十八項の改正規定（「第百九条の二第三項」を「第百九条の四第三項」に、「第百九条の二第一項」を「第百九条の四第一項」に、「第八十一条第八項」を「第八十一条第十項」に改める部分に限る。）及び同条に五項を加える改正規定（同条第四十八項に係る部分に限る。）　都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日
  <sup>suppl-5021-5/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-7</sup>
  the provisions amending Article 11, paragraph (15) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the parts replacing "Article 109-6, paragraph (2), item (i)" with "Article 109-15, paragraph (2), item (i)", "Article 109-8" with "Article 109-17", "Article 109-6, paragraph (1)" with "Article 109-15, paragraph (1)", "paragraph (10) of that Article" with "paragraph (15) of that Article", and "Article 46, paragraph (17)" with "Article 46, paragraph (26)"), the provisions amending Article 15, paragraph (48) of the Supplementary Provisions of that Act (limited to the parts replacing "Article 109-2, paragraph (3)" with "Article 109-4, paragraph (3)", "Article 109-2, paragraph (1)" with "Article 109-4, paragraph (1)" and "Article 81, paragraph (8)" with "Article 81, paragraph (10)"), and the provisions adding five paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (48) of that Article): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020);
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条の十二の六」を「第四十二条の十二の五の二」に改める部分に限る。）、同項第四号の三の改正規定、同法第二百九十二条第一項第四号の改正規定（「第四十二条の十二の六」を「第四十二条の十二の五の二」に改める部分に限る。）及び同項第四号の三の改正規定並びに同法附則第八条第十五項及び第十六項の改正規定並びに同法附則第十五条に五項を加える改正規定（同条第四十九項に係る部分に限る。）並びに附則第四条第七項から第十項まで及び第十二条第七項から第十項までの規定　特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）の施行の日
  <sup>suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8</sup>
  the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part replacing "Article 42-12-6" with "Article 42-12-5-2"), the provisions amending item (iv)-3 of that paragraph, the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing "Article 42-12-6" with "Article 42-12-5-2"), the provisions amending item (iv)-3 of that paragraph, the provisions amending Article 8, paragraphs (15) and (16) of the Supplementary Provisions of that Act, the provisions adding five paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (49) of that Article), and the provisions of Article 4, paragraphs (7) through (10) and Article 12, paragraphs (7) through (10) of the Supplementary Provisions: the date of enforcement of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第三十四条第一項及び第四項、第三十四条の二第三項及び第六項、第三十六条第一項並びに第四十四条の二の改正規定　土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日の属する年の翌年の一月一日
  <sup>suppl-5021-5/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-9</sup>
  the provisions amending Article 34, paragraphs (1) and (4), Article 34-2, paragraphs (3) and (6), Article 36, paragraph (1) and Article 44-2 of the Supplementary Provisions of the Local Tax Act in Article 1: January 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020);
  <sup>machine translation, not official</sup>

  **十**  第二条中地方税法第二十四条第五項、第七十二条の五第一項第八号、第二百九十四条第七項及び第七百一条の三十四第二項の改正規定並びに附則第十七条の規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
  <sup>suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10</sup>
  the provisions amending Article 24, paragraph (5), Article 72-5, paragraph (1), item (viii), Article 294, paragraph (7) and Article 701-34, paragraph (2) of the Local Tax Act in Article 2, and the provisions of Article 17 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5021-5/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5021-5/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-9
- suppl-5021-5/art-1/par-1/item-1: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5021-5/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-15
- suppl-5021-5/art-1/par-1/item-2: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-5/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3
- suppl-5021-5/art-1/par-1/item-2: 第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5021-5/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2
- suppl-5021-5/art-1/par-1/item-2: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5021-5/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-3
- suppl-5021-5/art-1/par-1/item-2: 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-5021-5/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-2
- suppl-5021-5/art-1/par-1/item-2: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5021-5/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-3
- suppl-5021-5/art-1/par-1/item-4: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5021-5/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-10
- suppl-5021-5/art-1/par-1/item-4: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5021-5/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-16
- suppl-5021-5/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5021-5/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-3
- suppl-5021-5/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5021-5/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4
- suppl-5021-5/art-1/par-1/item-5: 次号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5021-5/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6
- suppl-5021-5/art-1/par-1/item-5: 第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-5/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-5021-5/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-5021-5/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-5021-5/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-5021-5/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-5021-5/art-5/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-7
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-5021-5/art-5/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-8
- suppl-5021-5/art-1/par-1/item-5: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5021-5/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-5021-5/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-2
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-5021-5/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-5021-5/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-5021-5/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-5021-5/art-13/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-7
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-5021-5/art-13/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-8
- suppl-5021-5/art-1/par-1/item-6: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-5021-5/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-1
- suppl-5021-5/art-1/par-1/item-6: 第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5021-5/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-1
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-5021-5/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5021-5/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-5021-5/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-5021-5/art-4/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5021-5/art-12/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-10
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5021-5/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-7
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-5021-5/art-12/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-8
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5021-5/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-9
- suppl-5021-5/art-1/par-1/item-10: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5021-5/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17

## Cited by

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

- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5
- 地方税法 附則第三条第一項（延滞金及び還付加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3/par-1
- 地方税法 附則第四条第九項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9
- 地方税法 附則第四条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-1
- 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2
- 地方税法 附則第五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- 地方税法 附則第九条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-10/par-1
- 地方税法 附則第十二条第九項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-9
- 地方税法 附則第十二条第十項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-10
- 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-1
- 地方税法 附則第十四条第十八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-18
- 地方税法 附則第十五条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-15/par-1
- 地方税法 附則第十六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-16/par-1
- 地方税法 附則第十七条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17/par-1
- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-22/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7/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-5041-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-2

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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-20261027T214204-291, 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