# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-5061-47`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5061-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-47
- 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.

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## 附　則 令和六年六月一二日法律第四七号
<sup>suppl-5061-47 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-47/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1</sup>

**第一項**  この法律は、令和六年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5061-47/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1</sup>
This Act comes into effect on October 1, 2024; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第四条中児童福祉法第二十五条の二の改正規定、第二十条の規定及び第二十一条中子ども・子育て支援法の一部を改正する法律附則第四条第一項の改正規定（「施行日から起算して五年を経過する日」を「令和十二年三月三十一日」に改める部分に限る。）並びに附則第四十六条の規定　この法律の公布の日
  <sup>suppl-5061-47/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-1</sup>
  The provisions of Article 4 revising Article 25-2 of the Child Welfare Act, the provisions of Article 20, and the provisions of Article 21 revising Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Children and Child-rearing (limited to the part revising "the day on which five years have elapsed from the effective date" to "March 31, 2030"); and the provisions of Article 46 of the Supplementary Provisions: the date of promulgation of this Act.
  <sup>machine translation, not official</sup>

  **二から四まで**  略
  <sup>suppl-5061-47/art-1/par-1/item-2-to-4 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1/item-2-to-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-2-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和八年四月一日
  <sup>suppl-5061-47/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2026;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5061-47/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第五条及び附則第八条の規定
    <sup>suppl-5061-47/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 5 and Article 8 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第八条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-47/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-8</sup>

**第一項**  第五条の規定による改正後の地方税法第七百三条の四及び第七百三条の五の規定は、令和八年度以後の年度分の国民健康保険税について適用し、令和七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。
<sup>suppl-5061-47/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-8/par-1</sup>
The provisions of Article 703-4 and Article 703-5 of the Local Tax Act as amended by the provisions of Article 5 apply to national health insurance tax for fiscal year 2026 and thereafter, and for national health insurance tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-47/art-45 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-45</sup>

**第一項**  この法律（附則第一条第四号から第六号までに掲げる規定については、当該規定。以下この条において同じ。）の施行前にした行為及び附則第十三条第一項の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5061-47/art-45/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-45/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (iv) through (vi) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect in the case where the provisions then in force continue to govern pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十六条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-47/art-46 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-46</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5061-47/art-46/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-46/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第四十八条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-47/art-48 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-48 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-48</sup>

**第一項**  政府は、この法律の施行後五年を目途として、少子化の進展に対処するための子ども及び子育ての支援に関する施策の在り方について、加速化プラン実施施策の実施状況及びその効果並びに前条第二項の観点を踏まえて検討を行い、その結果に基づいて所要の措置を講ずるものとする。
<sup>suppl-5061-47/art-48/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-48/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-48/par-1</sup>
The government is to, with a target of five years after this Act comes into effect, conduct a review of the state of measures concerning support for children and child-rearing to address the advance of the declining birthrate, based on the status of implementation and the effects of the measures under the Acceleration Plan and the viewpoint set forth in paragraph (2) of the preceding Article, and take the required measures based on the results of that review.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5061-47/art-1/par-1/item-1: 附則第四十六条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5061-47/art-46 — https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-46
- suppl-5061-47/art-1/par-1/item-5/sub-2: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5061-47/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-8
- suppl-5061-47/art-8/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4
- suppl-5061-47/art-8/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5
- suppl-5061-47/art-45/par-1: この条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-5061-47/art-45 — https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-45

## Cited by

3 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-5061-47/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-1
- 地方税法 附則第一条第一項第五号ニ（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-5/sub-2
- 地方税法 附則第四十五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-47/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-45/par-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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, 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