# 地方税法 / Local Tax Act — 第三十条 (Supplementary Provisions, Article 30) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-30. 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: 第三十条 (Supplementary Provisions, Article 30)（水利地益税等に関する経過措置） — address `suppl-5061-4/art-30` - 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-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30 - 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. --- ### 第三十条（水利地益税等に関する経過措置） — Transitional Measures concerning Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official suppl-5061-4/art-30 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30 **第一項** 新法第七百三条の四第一項（第一号に係る部分に限る。）の規定は、令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分までの国民健康保険税については、なお従前の例による。 suppl-5061-4/art-30/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30/par-1 The provisions of Article 703-4, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七百二十二条第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する水利地益税等について適用し、二号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。 suppl-5061-4/art-30/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30/par-2 The provisions of Article 722, paragraphs (1) and (2) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return arrives on or after the Item 2 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5061-4/art-30/par-1: 新法第七百三条の四第一項 → 地方税法 第七百三条の四第一項 (Article 703-4, paragraph (1)), art-703-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1 - suppl-5061-4/art-30/par-1: 第一号 → 地方税法 第七百三条の四第一項第一号 (Article 703-4, paragraph (1), item (i)), art-703-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-1 - suppl-5061-4/art-30/par-2: 新法第七百二十二条第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/ja/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1 - suppl-5061-4/art-30/par-2: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-2 --- ## 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-20261027T214204-295, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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