# 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-5071-47`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5071-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-47
- 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 令和七年五月三〇日法律第四七号
<sup>suppl-5071-47 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-47/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-1</sup>

**第一項**  この法律は、令和八年四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-5071-47/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-1/par-1</sup>
This Act comes into effect on April 1, 2026; 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**  附則第十八条の規定　公布の日
  <sup>suppl-5071-47/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-1/par-1/item-1</sup>
  the provisions of Article 18 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第三条の規定（マンションの建替え等の円滑化に関する法律の目次の改正規定（「第四条」を「第四条の二」に改める部分に限る。）、同法第四条第二項第九号の次に一号を加える改正規定、同法第一章に一条を加える改正規定、同法第九条第一項の改正規定（「都道府県知事（市の区域内にあっては、当該市の長。以下「都道府県知事等」という。）」を「都道府県知事等」に改める部分に限る。）、同法第十一条第四項の改正規定、同法第九十七条に一項を加える改正規定、同法第百六十条に一項を加える改正規定、同法第百七十条第四項の改正規定、同法第二百十三条に一項を加える改正規定、同法第二百二十二条の改正規定（「第九十七条第一項」の下に「及び第三項」を加える部分に限る。）及び同法第二百三十一条の次に一条を加える改正規定に限る。）及び第四条の規定並びに附則第四条の規定、附則第九条の規定（地方自治法（昭和二十二年法律第六十七号）別表第二マンションの建替え等の円滑化に関する法律（平成十四年法律第七十八号）の項の改正規定中「第九十七条第一項」の下に「及び第三項」を加える部分に限る。）並びに附則第十条、第十一条、第十五条及び第十六条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日
  <sup>suppl-5071-47/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-1/par-1/item-2</sup>
  the provisions of Article 3 (limited to the provision amending the table of contents of the Act on Facilitation of Reconstruction of Condominiums, etc. (limited to the part replacing "Article 4" with "Article 4-2"), the provision adding one item after Article 4, paragraph (2), item (ix) of that Act, the provision adding one Article to Chapter I of that Act, the provision amending Article 9, paragraph (1) of that Act (limited to the part replacing "prefectural governor (or, within the area of a city, the mayor of that city; hereinafter referred to as 'prefectural governor, etc.')" with "prefectural governor, etc."), the provision amending Article 11, paragraph (4) of that Act, the provision adding one paragraph to Article 97 of that Act, the provision adding one paragraph to Article 160 of that Act, the provision amending Article 170, paragraph (4) of that Act, the provision adding one paragraph to Article 213 of that Act, the provision amending Article 222 of that Act (limited to the part adding "and paragraph (3)" after "Article 97, paragraph (1)"), and the provision adding one Article after Article 231 of that Act), the provisions of Article 4, the provisions of Article 4 of the Supplementary Provisions, the provisions of Article 9 of the Supplementary Provisions (limited to the part adding "and paragraph (3)" after "Article 97, paragraph (1)" in the provision amending the entry for the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 78 of 2002) in Appended Table 2 of the Local Autonomy Act (Act No. 67 of 1947)), and the provisions of Articles 10, 11, 15 and 16 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation;
  <sup>machine translation, not official</sup>

### 第十一条（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-5071-47/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-11</sup>

**第一項**  第二号施行日から第三号施行日の前日までの間における前条の規定による改正後の地方税法附則第十五条の九の三第一項の規定の適用については、同項中「第五条の二十第一項」とあるのは、「第五条の十八」とする。
<sup>suppl-5071-47/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-11/par-1</sup>
With regard to the application of Article 15-9-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article during the period from the Item 2 Effective Date to the day before the Item 3 Effective Date, the phrase "Article 5-20, paragraph (1)" in that paragraph is deemed to be replaced with "Article 5-18".
<sup>machine translation, not official</sup>

### 第十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-47/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-18</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-5071-47/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-18/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>

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## Cites
- suppl-5071-47/art-1/par-1/item-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5071-47/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-18
- suppl-5071-47/art-1/par-1/item-2: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5071-47/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-11
- suppl-5071-47/art-11/par-1: 地方税法附則第十五条の九の三第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-1

## 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一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-1/par-1/item-1
- 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-5071-47/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-1/par-1/item-2

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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-20261027T214204-003, 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-20261027T214204-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-309, 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