# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（ゴルフ場利用税に関する経過措置） — address `suppl-5051-1/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9 - 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. --- ### 第九条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax caption: machine translation, not official suppl-5051-1/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9 **第一項** 新法第九十条第二項から第八項まで及び第九十一条第三項の規定は、一号施行日以後に地方税法第八十七条第一項に規定する申告書の提出期限が到来するゴルフ場利用税について適用し、一号施行日前に当該提出期限が到来したゴルフ場利用税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来したゴルフ場利用税に係る旧法第九十条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第九十一条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第九十条第五項第二号に規定する特定不申告加算金等とみなす。 suppl-5051-1/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9/par-1 The provisions of Article 90, paragraphs (2) through (8) and Article 91, paragraph (3) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 87, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern golf course use tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 90 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 91 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to golf course use tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 90, paragraph (5), item (ii) of the New Act. machine translation, not official --- ## Cites - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2 - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/local-tax-act/art-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3 - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/ja/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4 - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第五項 (Article 90, paragraph (5)), art-90/par-5 — https://japanlaw.org/ja/local-tax-act/art-90/par-5 · https://japanlaw.org/l/325AC0000000226/art-90/par-5 - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/ja/local-tax-act/art-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6 - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/local-tax-act/art-90/par-7 · https://japanlaw.org/l/325AC0000000226/art-90/par-7 - suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第八項 (Article 90, paragraph (8)), art-90/par-8 — https://japanlaw.org/ja/local-tax-act/art-90/par-8 · https://japanlaw.org/l/325AC0000000226/art-90/par-8 - suppl-5051-1/art-9/par-1: 第九十一条第三項 → 地方税法 第九十一条第三項 (Article 91, paragraph (3)), art-91/par-3 — https://japanlaw.org/ja/local-tax-act/art-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-91/par-3 - suppl-5051-1/art-9/par-1: 地方税法第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1 - suppl-5051-1/art-9/par-1: 新法第九十条第五項第二号 → 地方税法 第九十条第五項第二号 (Article 90, paragraph (5), item (ii)), art-90/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2 ## Cited by 1 provision cites 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-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 --- ## 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-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-306, 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