# 地方税法 / Local Tax Act — 第十条の二 (Supplementary Provisions, Article 10-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2. 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: 第十条の二 (Supplementary Provisions, Article 10-2) — address `suppl-3251-226/art-10-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2 - 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. --- ### 第十条の二 suppl-3251-226/art-10-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2 **第一項** 道府県は、公益社団法人二千二十五年日本国際博覧会協会（以下この条において「博覧会協会」という。）が国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この条において「博覧会」という。）の会場内において博覧会の用に供する家屋又は博覧会の会場の周辺における交通を確保するために設置する家屋を取得した場合におけるこれらの家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、博覧会協会が、令和十年三月一日においてこれらの家屋を所有しているときは、同日においてこれらの家屋の取得があつたものとみなし、これらの家屋の所有者を取得者とみなして不動産取得税を課する。 suppl-3251-226/art-10-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-1 Where the Japan Association for the 2025 World Exposition, an incorporated public interest association (hereinafter in this Article referred to as the "Expo Association"), acquires houses to be used for the international exposition held in 2025 under the application of the Convention relating to International Expositions (hereinafter in this Article referred to as the "Expo") within the site of the Expo, or houses installed to secure traffic in the vicinity of the site of the Expo, a prefecture may not impose real property acquisition tax on the acquisition of those houses, notwithstanding Article 73-2, paragraph (1); provided, however, that where the Expo Association owns those houses on March 1, 2028, the acquisition of those houses is deemed to have taken place on that date, and real property acquisition tax is imposed by deeming the owner of those houses to be the acquirer. machine translation, not official **第二項** 道府県は、博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。以下この項において「参加者」という。）が博覧会の会場内において博覧会の用に供する家屋で政令で定めるものを取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、参加者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。 suppl-3251-226/art-10-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-2 Where a person that has concluded a contract for participation in exhibiting at the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations that participate in the Expo; hereinafter in this paragraph referred to as an "exhibition participant") acquires a house specified by Cabinet Order to be used for the Expo within the site of the Expo, a prefecture may not impose real property acquisition tax on the acquisition of that house, notwithstanding Article 73-2, paragraph (1); provided, however, that where the exhibition participant owns that house on the day on which six months elapse from the closing date of the Expo, the acquisition of that house is deemed to have taken place on that day, and real property acquisition tax is imposed by deeming the owner of that house to be the acquirer. machine translation, not official **第三項** 道府県は、博覧会協会との間に家屋を博覧会協会に無償で貸し付けることを内容とする契約を締結した者（以下この項において「家屋貸与者」という。）が、当該家屋（博覧会の用に供されるものであつて、博覧会協会に無償で貸し付けることにつき総務省令で定めるところにより証明がされたものに限る。）を取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、家屋貸与者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。 suppl-3251-226/art-10-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-3 Where a person that has concluded a contract with the Expo Association providing for lending a house to the Expo Association free of charge (hereinafter in this paragraph referred to as a "house lender") acquires that house (limited to one that is to be used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is to be lent to the Expo Association free of charge), a prefecture may not impose real property acquisition tax on the acquisition of that house, notwithstanding Article 73-2, paragraph (1); provided, however, that where the house lender owns that house on the day on which six months elapse from the closing date of the Expo, the acquisition of that house is deemed to have taken place on that day, and real property acquisition tax is imposed by deeming the owner of that house to be the acquirer. machine translation, not official --- ## Cites - suppl-3251-226/art-10-2/par-1: この条 → 地方税法 附則第十条の二 (Supplementary Provisions, Article 10-2), suppl-3251-226/art-10-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2 - suppl-3251-226/art-10-2/par-1: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-1 - suppl-3251-226/art-10-2/par-2: この項 → 地方税法 附則第十条の二第二項 (Supplementary Provisions, Article 10-2, paragraph (2)), suppl-3251-226/art-10-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-2 - suppl-3251-226/art-10-2/par-2: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-1 - suppl-3251-226/art-10-2/par-3: この項 → 地方税法 附則第十条の二第三項 (Supplementary Provisions, Article 10-2, paragraph (3)), suppl-3251-226/art-10-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-3 - suppl-3251-226/art-10-2/par-3: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第十条の二第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-1 - 地方税法 附則第十条の二第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-2 - 地方税法 附則第十条の二第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-2/par-3 --- ## 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-20261027T214204-199, 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