# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5031-31. 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: 附　則 (Supplementary Provisions) — address `suppl-5031-31`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5031-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-31
- 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.

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## 附　則 令和三年五月一〇日法律第三一号
<sup>suppl-5031-31 · https://japanlaw.org/ja/local-tax-act/suppl-5031-31 · https://japanlaw.org/l/325AC0000000226/suppl-5031-31</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-31/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-31/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-31/art-1</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。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-5031-31/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-31/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-31/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-5031-31/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-31/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-31/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第二条の規定、第五条中下水道法第六条第二号の改正規定、同法第七条の二を同法第七条の三とし、同法第七条の次に一条を加える改正規定、同法第二十五条の十三第二号の改正規定（「第七条の二第二項」を「第七条の三第二項」に改める部分に限る。）及び同法第三十一条の改正規定、第六条の規定（同条中河川法第五十八条の十に一項を加える改正規定を除く。）、第七条の規定（同条中都市計画法第三十三条第一項第八号の改正規定を除く。）並びに第八条、第十条及び第十一条の規定並びに附則第五条（地方自治法（昭和二十二年法律第六十七号）別表第一河川法（昭和三十九年法律第百六十七号）の項第一号の改正規定に限る。）、第六条、第九条から第十二条まで、第十四条、第十五条及び第十八条の規定　公布の日から起算して三月を超えない範囲内において政令で定める日
  <sup>suppl-5031-31/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5031-31/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-31/art-1/par-1/item-2</sup>
  the provisions of Article 2, the provisions amending Article 6, item (ii) of the Sewerage Act in Article 5, the provisions that change Article 7-2 of that Act to Article 7-3 and add one Article after Article 7, the provisions amending Article 25-13, item (ii) of that Act (limited to the part replacing "Article 7-2, paragraph (2)" with "Article 7-3, paragraph (2)") and the provisions amending Article 31 of that Act, the provisions of Article 6 (excluding the provisions in that Article adding one paragraph to Article 58-10 of the River Act), the provisions of Article 7 (excluding the provisions in that Article amending Article 33, paragraph (1), item (viii) of the City Planning Act), the provisions of Articles 8, 10 and 11, and the provisions of Article 5 of the Supplementary Provisions (limited to the provisions amending item (i) of the row for the River Act (Act No. 167 of 1964) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947)), Article 6, Articles 9 through 12, Article 14, Article 15 and Article 18 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
  <sup>machine translation, not official</sup>

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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-20261027T214204-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-304, 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