# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（拘禁刑に関する経過措置） — address `suppl-5071-7/art-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-17 - 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. --- ### 第十七条（拘禁刑に関する経過措置） — Transitional Measures Concerning Imprisonment caption: machine translation, not official suppl-5071-7/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-17 **第一項** 刑法等の一部を改正する法律（令和四年法律第六十七号）の施行の日（以下この条において「刑法施行日」という。）の前日までの間における新法附則第十二条の二の七の二第八項の規定の適用については、同項中「拘禁刑」とあるのは、「懲役」とする。刑法施行日以後における刑法施行日前にした行為に対する同項の適用についても、同様とする。 suppl-5071-7/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-17/par-1 With regard to the application of Article 12-2-7-2, paragraph (8) of the Supplementary Provisions of the New Act during the period up to the day before the date of enforcement of the Act Partially Amending the Penal Code (Act No. 67 of 2022) (hereinafter in this Article referred to as the "Effective Date of the 2022 Penal Code Amendments"), the term "imprisonment" in that paragraph is deemed to be replaced with "imprisonment with work"; the same applies to the application of that paragraph, on or after the Effective Date of the 2022 Penal Code Amendments, to acts committed before the Effective Date of the 2022 Penal Code Amendments. machine translation, not official --- ## Cites - suppl-5071-7/art-17/par-1: この条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5071-7/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-17 - suppl-5071-7/art-17/par-1: 新法附則第十二条の二の七の二第八項 → 地方税法 附則第十二条の二の八第八項 (Supplementary Provisions, Article 12-2-8, paragraph (8)), suppl-3251-226/art-12-2-8/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十七条第一項（拘禁刑に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-17/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-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