# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5061-65/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5061-65/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-65/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-65/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-65/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-65/art-1</sup>

**第一項**  この法律は、公布の日から起算して三月を経過した日から施行する。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-5061-65/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-65/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-65/art-1/par-1</sup>
This Act comes into effect on the day on which three months have elapsed from the date of promulgation; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5061-65/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/local-tax-act/suppl-5061-65/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-65/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第二百三十一条の四の見出し及び同条第一項、第二百四十二条の二第一項第四号ただし書並びに第二百四十三条の改正規定、第二百四十三条の二の八を第二百四十三条の二の九とし、第二百四十三条の二の七を第二百四十三条の二の八とし、第二百四十三条の二の六の次に一条を加える改正規定並びに第二百八十七条の二第十項の改正規定（「第二百四十三条の二の七第二項」を「第二百四十三条の二の八第二項」に改める部分に限る。）並びに附則第五条、第七条、第八条、第十一条、第十二条（地方独立行政法人法（平成十五年法律第百十八号）第十九条の二第五項の改正規定に限る。）及び第十三条の規定　公布の日から起算して二年六月を超えない範囲内において政令で定める日
  <sup>suppl-5061-65/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-5061-65/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-65/art-1/par-1/item-3</sup>
  the provisions amending the heading of Article 231-4 and paragraph (1) of that Article, Article 242-2, paragraph (1), item (iv), proviso and Article 243, the provisions renumbering Article 243-2-8 as Article 243-2-9 and Article 243-2-7 as Article 243-2-8 and adding one Article after Article 243-2-6, and the provisions amending Article 287-2, paragraph (10) (limited to the part replacing "Article 243-2-7, paragraph (2)" with "Article 243-2-8, paragraph (2)"), and the provisions of Articles 5, 7, 8, 11 and 12 (limited to the provisions amending Article 19-2, paragraph (5) of the Local Independent Administrative Agency Act (Act No. 118 of 2003)) and Article 13 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
  <sup>machine translation, not official</sup>

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## 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-20261027T214204-302, 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