# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — address `suppl-5031-7/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18 - 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. --- ### 第十八条（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Method of Retaining Local Tax Books, etc. Prepared Using Computers caption: machine translation, not official suppl-5031-7/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18 **第一項** 新法第七百四十八条第一項及び第七百四十九条第一項の規定は、令和四年一月一日以後に備付けを開始する地方税関係帳簿（新法第七百四十八条第一項に規定する地方税関係帳簿をいう。第四項において同じ。）について適用する。 suppl-5031-7/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-1 The provisions of Article 748, paragraph (1) and Article 749, paragraph (1) of the New Act apply to local tax books (meaning the local tax books prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (4)) the keeping of which begins on or after January 1, 2022. machine translation, not official **第二項** 新法第七百四十八条第二項及び第七百四十九条第二項の規定は、令和四年一月一日以後に保存が行われる新法第七百四十八条第二項各号に定める地方税関係書類（同項に規定する地方税関係書類をいう。以下この条において同じ。）について適用する。 suppl-5031-7/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-2 The provisions of Article 748, paragraph (2) and Article 749, paragraph (2) of the New Act apply to local tax documents (meaning the local tax documents prescribed in Article 748, paragraph (2) of the New Act; the same applies hereinafter in this Article) specified in the items of Article 748, paragraph (2) of the New Act that are retained on or after January 1, 2022. machine translation, not official **第三項** 新法第七百四十八条第三項の規定は、令和四年一月一日以後に保存が行われる同項の表の各号の下欄に掲げる地方税関係書類について適用する。 suppl-5031-7/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-3 The provisions of Article 748, paragraph (3) of the New Act apply to local tax documents set forth in the right-hand column of each item of the table in Article 748, paragraph (3) of the New Act that are retained on or after January 1, 2022. machine translation, not official **第四項** 新法第七百四十九条第三項の規定は、令和四年一月一日以後に保存が行われる地方税関係帳簿又は新法第七百四十八条第二項各号に定める地方税関係書類に係る電磁的記録（同条第一項に規定する電磁的記録をいう。第六項において同じ。）について適用する。 suppl-5031-7/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4 The provisions of Article 749, paragraph (3) of the New Act apply to electronic or magnetic records relating to local tax books or to local tax documents specified in the items of Article 748, paragraph (2) of the New Act (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (6)) that are retained on or after January 1, 2022. machine translation, not official **第五項** 新法第七百五十条第一項及び第二項の規定は、令和四年一月一日以後に徴する同条第一項に規定する地方税関係書類又は同日以後に提出する同条第二項に規定する書類について適用する。 suppl-5031-7/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-5 The provisions of Article 750, paragraphs (1) and (2) of the New Act apply to local tax documents prescribed in Article 750, paragraph (1) of the New Act that are obtained on or after January 1, 2022 or documents prescribed in Article 750, paragraph (2) of the New Act that are submitted on or after that date. machine translation, not official **第六項** 新法第七百五十条第三項の規定は、令和四年一月一日以後に提供を受ける同条第一項に規定する地方税関係書類に記載すべき事項に係る電磁的記録又は同条第二項に規定する書類に記載すべき事項に係る電磁的記録について適用する。 suppl-5031-7/art-18/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-6 The provisions of Article 750, paragraph (3) of the New Act apply to electronic or magnetic records relating to the matters to be stated in local tax documents prescribed in Article 750, paragraph (1) of the New Act that are provided on or after January 1, 2022 or electronic or magnetic records relating to the matters to be stated in documents prescribed in Article 750, paragraph (2) of the New Act that are provided on or after that date. machine translation, not official **第七項** 新法第七百五十六条第四項の規定は、令和四年一月一日以後に新法第七十四条の二十四第三項の申告書の提出期限が到来する道府県たばこ税について適用する。 suppl-5031-7/art-18/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-7 The provisions of Article 756, paragraph (4) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return under Article 74-24, paragraph (3) of the New Act arrives on or after January 1, 2022. machine translation, not official **第八項** 新法第七百五十六条第五項の規定は、令和四年一月一日以後に新法第百四十四条の四十八第三項の申告書の提出期限が到来する軽油引取税について適用する。 suppl-5031-7/art-18/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-8 The provisions of Article 756, paragraph (5) of the New Act apply to light oil delivery tax for which the deadline for filing the return under Article 144-48, paragraph (3) of the New Act arrives on or after January 1, 2022. machine translation, not official **第九項** 新法第七百五十六条第六項の規定は、令和四年一月一日以後に新法第四百八十四条第三項の申告書の提出期限が到来する市町村たばこ税について適用する。 suppl-5031-7/art-18/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-9 The provisions of Article 756, paragraph (6) of the New Act apply to municipal tobacco tax for which the deadline for filing the return under Article 484, paragraph (3) of the New Act arrives on or after January 1, 2022. machine translation, not official --- ## Cites - suppl-5031-7/art-18/par-1: 新法第七百四十八条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/ja/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1 - suppl-5031-7/art-18/par-1: 第七百四十九条第一項 → 地方税法 第七百四十九条第一項 (Article 749, paragraph (1)), art-749/par-1 — https://japanlaw.org/ja/local-tax-act/art-749/par-1 · https://japanlaw.org/l/325AC0000000226/art-749/par-1 - suppl-5031-7/art-18/par-1: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-5031-7/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4 - suppl-5031-7/art-18/par-2: 新法第七百四十八条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/ja/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2 - suppl-5031-7/art-18/par-2: 第七百四十九条第二項 → 地方税法 第七百四十九条第二項 (Article 749, paragraph (2)), art-749/par-2 — https://japanlaw.org/ja/local-tax-act/art-749/par-2 · https://japanlaw.org/l/325AC0000000226/art-749/par-2 - suppl-5031-7/art-18/par-2: この条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5031-7/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18 - suppl-5031-7/art-18/par-3: 新法第七百四十八条第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/ja/local-tax-act/art-748/par-3 · https://japanlaw.org/l/325AC0000000226/art-748/par-3 - suppl-5031-7/art-18/par-4: 新法第七百四十九条第三項 → 地方税法 第七百四十九条第三項 (Article 749, paragraph (3)), art-749/par-3 — https://japanlaw.org/ja/local-tax-act/art-749/par-3 · https://japanlaw.org/l/325AC0000000226/art-749/par-3 - suppl-5031-7/art-18/par-4: 新法第七百四十八条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/ja/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2 - suppl-5031-7/art-18/par-4: 同条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/ja/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1 - suppl-5031-7/art-18/par-4: 第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-5031-7/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-6 - suppl-5031-7/art-18/par-5: 新法第七百五十条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/art-750/par-1 · https://japanlaw.org/l/325AC0000000226/art-750/par-1 - suppl-5031-7/art-18/par-5: 第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/ja/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2 - suppl-5031-7/art-18/par-6: 新法第七百五十条第三項 → 地方税法 第七百五十条第三項 (Article 750, paragraph (3)), art-750/par-3 — https://japanlaw.org/ja/local-tax-act/art-750/par-3 · https://japanlaw.org/l/325AC0000000226/art-750/par-3 - suppl-5031-7/art-18/par-6: 同条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/art-750/par-1 · https://japanlaw.org/l/325AC0000000226/art-750/par-1 - suppl-5031-7/art-18/par-6: 同条第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/ja/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2 - suppl-5031-7/art-18/par-7: 新法第七百五十六条第四項 → 地方税法 第七百五十六条第四項 (Article 756, paragraph (4)), art-756/par-4 — https://japanlaw.org/ja/local-tax-act/art-756/par-4 · https://japanlaw.org/l/325AC0000000226/art-756/par-4 - suppl-5031-7/art-18/par-7: 新法第七十四条の二十四第三項 → 地方税法 第七十四条の二十四第三項 (Article 74-24, paragraph (3)), art-74-24/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3 - suppl-5031-7/art-18/par-8: 新法第七百五十六条第五項 → 地方税法 第七百五十六条第五項 (Article 756, paragraph (5)), art-756/par-5 — https://japanlaw.org/ja/local-tax-act/art-756/par-5 · https://japanlaw.org/l/325AC0000000226/art-756/par-5 - suppl-5031-7/art-18/par-8: 新法第百四十四条の四十八第三項 → 地方税法 第百四十四条の四十八第三項 (Article 144-48, paragraph (3)), art-144-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3 - suppl-5031-7/art-18/par-9: 新法第七百五十六条第六項 → 地方税法 第七百五十六条第六項 (Article 756, paragraph (6)), art-756/par-6 — https://japanlaw.org/ja/local-tax-act/art-756/par-6 · https://japanlaw.org/l/325AC0000000226/art-756/par-6 - suppl-5031-7/art-18/par-9: 新法第四百八十四条第三項 → 地方税法 第四百八十四条第三項 (Article 484, paragraph (3)), art-484/par-3 — https://japanlaw.org/ja/local-tax-act/art-484/par-3 · https://japanlaw.org/l/325AC0000000226/art-484/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-1 - 地方税法 附則第十八条第一項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-1 - 地方税法 附則第十八条第二項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-2 - 地方税法 附則第十八条第四項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4 --- ## 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-20261027T214204-304, 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