# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-10. 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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-5061-4/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10 - 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. --- ### 第十条 suppl-5061-4/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10 **第一項** 附則第一条第十号に掲げる規定による改正後の地方税法第七十二条の七十八第一項、第七十二条の八十第一項ただし書及び第七十二条の八十の二の規定は、十号施行日以後に効力が生ずる同項ただし書に規定する公益信託（移行認可を受けた信託を含む。）について適用し、十号施行日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、なお従前の例による。 suppl-5061-4/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10/par-1 The provisions of Article 72-78, paragraph (1), the proviso to Article 72-80, paragraph (1) and Article 72-80-2 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in the proviso to Article 72-80, paragraph (1) that takes effect on or after the Item 10 Effective Date (including a trust that has received transition authorization), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization). machine translation, not official --- ## Cites - suppl-5061-4/art-10/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5061-4/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10 - suppl-5061-4/art-10/par-1: 地方税法第七十二条の七十八第一項 → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1 - suppl-5061-4/art-10/par-1: 第七十二条の八十第一項 → 地方税法 第七十二条の八十第一項 (Article 72-80, paragraph (1)), art-72-80/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-80/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-1 - suppl-5061-4/art-10/par-1: 第七十二条の八十の二 → 地方税法 第七十二条の八十の二 (Article 72-80-2), art-72-80-2 — https://japanlaw.org/ja/local-tax-act/art-72-80-2 · https://japanlaw.org/l/325AC0000000226/art-72-80-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10 - 地方税法 附則第八条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-361, 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