# 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-5041-1/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)（機構指定納付受託者の指定に関する経過措置） — address `suppl-5041-1/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-5041-1/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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（機構指定納付受託者の指定に関する経過措置） — Transitional Measures Concerning Designation of Payment Agents Designated by the Organization caption: machine translation, not official suppl-5041-1/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18 **第一項** 地方税共同機構（以下この条において「機構」という。）は、附則第一条第四号に掲げる規定の施行の日前においても、五年新法第七百四十七条の八第一項の規定の例により、機構指定納付受託者（同項に規定する機構指定納付受託者をいう。以下この項において同じ。）の指定をすることができる。この場合において、その指定を受けた機構指定納付受託者は、同日において同条第一項の規定による指定を受けたものとみなす。 suppl-5041-1/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1 The Local Tax Joint Organization (hereinafter referred to as the "Organization" in this Article) may, even before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, in accordance with the rules of Article 747-8, paragraph (1) of the 2023 New Act, designate a payment agent designated by the Organization (meaning the payment agent designated by the Organization prescribed in that paragraph; the same applies hereinafter in this paragraph). In this case, the payment agent designated by the Organization that received that designation is deemed to have received the designation under paragraph (1) of that Article on that date. machine translation, not official **第二項** 地方団体は、前項の規定による指定に関し必要があると認めるときは、機構に対し意見を述べることができる。 suppl-5041-1/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-2 A local government may, when it finds it necessary in relation to the designation under the preceding paragraph, state its opinion to the Organization. machine translation, not official **第三項** 地方団体が前項の規定により意見を述べたときは、機構は、当該意見を尊重して必要な措置をとるようにしなければならない。 suppl-5041-1/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-3 When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures. machine translation, not official --- ## Cites - suppl-5041-1/art-18/par-1: この条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5041-1/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18 - suppl-5041-1/art-18/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5041-1/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4 - suppl-5041-1/art-18/par-1: 五年新法第七百四十七条の八第一項 → 地方税法 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-1 - suppl-5041-1/art-18/par-1: この項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5041-1/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1 - suppl-5041-1/art-18/par-2: 前項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5041-1/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1 - suppl-5041-1/art-18/par-3: 前項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5041-1/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-1 - 地方税法 附則第十八条第一項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1 - 地方税法 附則第十八条第二項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-2 - 地方税法 附則第十八条第三項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-3 --- ## 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-20261027T214204-305, 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