# Supplementary Provisions, Article 11, paragraph (8), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-11/par-8. 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.

How the wording of Supplementary Provisions, Article 11, paragraph (8) (附則第十一条第八項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Supplementary Provisions, Article 11, paragraph (8) (附則第十一条第八項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-8 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-11/par-8)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築を令和十三年三月三十一日までにした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築」と、「については」とあるのは「については、当該取得が令和十三年三月三十一日までに行われたときに限り」と、「千二百万円」とあるのは「千三百万円」とする。

English (Machine translation, not official):

> With regard to the application of Article 73-14, paragraph (1) in the case where a dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) is newly built on or before March 31, 2031, in Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" is deemed to be replaced with "the dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) has been newly built", the phrase "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling" is deemed to be replaced with "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling, only where that acquisition is made on or before March 31, 2031", and the phrase "12,000,000 yen" is deemed to be replaced with "13,000,000 yen".

## 2. 1 April 2029 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 April 2029
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20290401_508AC0000000002

Japanese:

> 長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅（第七十三条の十四第一項に規定する特定区域内住宅を除く。）の新築を令和十一年四月一日から令和十三年三月三十一日までの間にした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築」と、「については」とあるのは「については、当該取得が令和十一年四月一日から令和十三年三月三十一日までの間に行われたときに限り」と、「千二百万円」とあるのは「千三百万円」とする。

English (Machine translation, not official):

> In the case where the new construction of a house that is a certified long-life quality house prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) (excluding a house in a specified area prescribed in Article 73-14, paragraph (1)) is carried out during the period from April 1, 2029 to March 31, 2031, with regard to the application of Article 73-14, paragraph (1), the phrase "the construction of a house" in that paragraph is deemed to be replaced with "the new construction of a house that is a certified long-life quality house prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008)", "for the calculation of the tax base of real property acquisition tax imposed on the acquisition of that house" with "for the calculation of the tax base of real property acquisition tax imposed on the acquisition of that house, only where that acquisition is made during the period from April 1, 2029 to March 31, 2031", and "12,000,000 yen" with "13,000,000 yen".

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290401_508AC0000000002)