# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（道府県たばこ税に関する経過措置） — address `suppl-5071-7/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5 - 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. --- ### 第五条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax caption: machine translation, not official suppl-5071-7/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5 **第一項** 次項に定めるものを除き、附則第一条第二号に掲げる規定の施行の日前に課した、又は課すべきであった加熱式たばこ（新法附則第十二条の二第一項に規定する加熱式たばこをいう。次項において同じ。）に係る道府県たばこ税については、なお従前の例による。 suppl-5071-7/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-1 Except as provided for in the following paragraph, for prefectural tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following paragraph) that was imposed or should have been imposed before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第二項** 令和八年四月一日から同年九月三十日までの間に、地方税法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこに係る同法第七十四条の四第一項の製造たばこの本数は、同条第三項及び新法附則第十二条の二の規定にかかわらず、次に掲げる製造たばこの本数の合計数によるものとする。 suppl-5071-7/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2 The number of manufactured tobacco prescribed in Article 74-4, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 74-2, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article is carried out during the period from April 1, 2026 to September 30 of the same year is, notwithstanding Article 74-4, paragraph (3) of the Local Tax Act and Article 12-2 of the Supplementary Provisions of the New Act, to be the total of the numbers of manufactured tobacco set forth in the following items: machine translation, not official **一** 地方税法第七十四条の四第三項の規定により換算した紙巻たばこ（新法附則第十二条の二第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数 suppl-5071-7/art-5/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-1 the number of manufactured tobacco calculated by multiplying the number of cigarettes (meaning cigarettes prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following item) converted pursuant to the provisions of Article 74-4, paragraph (3) of the Local Tax Act by 0.5; machine translation, not official **二** 新法附則第十二条の二の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数 suppl-5071-7/art-5/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-2 the number of manufactured tobacco calculated by multiplying the number of cigarettes converted pursuant to the provisions of Article 12-2 of the Supplementary Provisions of the New Act by 0.5. machine translation, not official --- ## Cites - suppl-5071-7/art-5/par-1: 次項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-5071-7/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2 - suppl-5071-7/art-5/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5071-7/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-2 - suppl-5071-7/art-5/par-1: 新法附則第十二条の二第一項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1 - suppl-5071-7/art-5/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1 - suppl-5071-7/art-5/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2 - suppl-5071-7/art-5/par-2: 同法第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1 - suppl-5071-7/art-5/par-2: 同条第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3 - suppl-5071-7/art-5/par-2: 新法附則第十二条の二 → 地方税法 附則第十二条の二 (Supplementary Provisions, Article 12-2), suppl-3251-226/art-12-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2 - suppl-5071-7/art-5/par-2/item-1: 地方税法第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3 - suppl-5071-7/art-5/par-2/item-1: 新法附則第十二条の二第一項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1 - suppl-5071-7/art-5/par-2/item-1: 次号 → 地方税法 附則第五条第二項第二号 (Supplementary Provisions, Article 5, paragraph (2), item (ii)), suppl-5071-7/art-5/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-2 - suppl-5071-7/art-5/par-2/item-2: 新法附則第十二条の二 → 地方税法 附則第十二条の二 (Supplementary Provisions, Article 12-2), suppl-3251-226/art-12-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2 ## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-2 - 地方税法 附則第五条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-1 - 地方税法 附則第五条第二項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-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-20261027T214204-250, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-308, 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