# 地方税法 / Local Tax Act — 第十一条の四 (Supplementary Provisions, Article 11-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4. 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: 第十一条の四 (Supplementary Provisions, Article 11-4)（不動産取得税の減額等） — address `suppl-3251-226/art-11-4` - 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-11-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4 - 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. --- ### 第十一条の四（不動産取得税の減額等） — Reduction, etc. of Real Property Acquisition Tax caption: machine translation, not official suppl-3251-226/art-11-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4 **第一項** 高齢者の居住の安定確保に関する法律第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの用に供する土地の取得を令和九年三月三十一日までにした場合における第七十三条の二十四第一項の規定の適用については、同項中「については」とあるのは「については、当該取得が令和九年三月三十一日までに行われたときに限り」と、「住宅（政令で定める住宅に限る。以下この条において「特例適用住宅」という。）一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）」とあるのは「高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるもの（以下この項において「特例適用サービス付き高齢者向け住宅」という。）の居住の用に供するために独立的に区画された一の部分で政令で定めるもの」と、同項各号中「特例適用住宅」とあるのは「特例適用サービス付き高齢者向け住宅」とする。 suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1 With regard to the application of Article 73-24, paragraph (1) in the case where land to be used for a rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing and has received the registration under Article 7, paragraph (1) of that Act is acquired on or before March 31, 2027, in Article 73-24, paragraph (1), the phrase "In any of the cases falling under any of the following items" is deemed to be replaced with "In any of the cases falling under any of the following items, only where that acquisition is made on or before March 31, 2027", the phrase "per dwelling unit (for an apartment house, etc., one independently partitioned part used for residence, as specified by Cabinet Order), of the house newly constructed on that land (limited to a house specified by Cabinet Order; hereinafter in this Article referred to as a 'dwelling eligible for the special measure')" is deemed to be replaced with "of the rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act (hereinafter in this paragraph referred to as 'eligible serviced housing for the elderly'), per one independently partitioned part used for residence, as specified by Cabinet Order", and the phrase "dwelling eligible for the special measure" in each item of Article 73-24, paragraph (1) is deemed to be replaced with "eligible serviced housing for the elderly". machine translation, not official **第二項** 道府県は、宅地建物取引業法第二条第三号に規定する宅地建物取引業者（以下この条において「宅地建物取引業者」という。）が改修工事対象住宅（新築された日から十年以上を経過した住宅（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分をいう。）であつて、まだ人の居住の用に供されたことのない住宅以外のものをいう。以下この条において同じ。）を取得した場合において、当該宅地建物取引業者が、当該改修工事対象住宅を取得した日から二年以内に、当該改修工事対象住宅について安全性、耐久性、快適性、エネルギーの使用の効率性その他の品質又は性能の向上に資する改修工事で政令で定めるもの（以下この項及び第四項において「住宅性能向上改修工事」という。）を行つた後、当該住宅性能向上改修工事を行つた当該改修工事対象住宅で政令で定めるもの（以下この項及び第四項において「住宅性能向上改修住宅」という。）を個人に対し譲渡し、当該個人が当該住宅性能向上改修住宅をその者の居住の用に供したときは、当該宅地建物取引業者による当該改修工事対象住宅の取得に対して課する不動産取得税については、当該取得が令和九年三月三十一日までの間に行われたときに限り、当該税額から当該改修工事対象住宅が新築された時において施行されていた第七十三条の十四第一項の規定により控除するものとされていた額に税率を乗じて得た額を減額するものとする。 suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-2 Where a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (hereinafter in this Article referred to as a "real estate broker") acquires a house subject to renovation work (meaning a dwelling for which 10 years or more have elapsed since the day it was newly built (for an apartment house, etc., one independently partitioned part used for residence) and which is other than a dwelling that has not yet been used for residence by any person; the same applies hereinafter in this Article), and, within two years from the day on which that real estate broker acquired that house subject to renovation work, that real estate broker carries out renovation work specified by Cabinet Order that contributes to the improvement of quality or performance, such as safety, durability, comfort and energy use efficiency, of that house subject to renovation work (hereinafter in this paragraph and paragraph (4) referred to as "housing performance improvement works"), and then transfers to an individual the house subject to renovation work on which those housing performance improvement works were carried out that is specified by Cabinet Order (hereinafter in this paragraph and paragraph (4) referred to as a "performance-improved house"), and that individual uses that performance-improved house for his or her own residence, a prefecture is to reduce, with regard to the real property acquisition tax imposed on the acquisition of that house subject to renovation work by that real estate broker, only where that acquisition is made on or before March 31, 2027, from the amount of tax, the amount obtained by multiplying the amount that was to be deducted under Article 73-14, paragraph (1) as in force at the time when that house subject to renovation work was newly built by the tax rate. machine translation, not official **第三項** 第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定による宅地建物取引業者による改修工事対象住宅の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地」とあるのは「、附則第十一条の四第二項に規定する宅地建物取引業者による同項に規定する改修工事対象住宅（以下この項及び第七十三条の二十七第一項において「改修工事対象住宅」という。）」と、「土地の取得者」とあるのは「宅地建物取引業者」と、「前条第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第二項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内」とあるのは「当該取得の日から二年以内」と、「土地に」とあるのは「改修工事対象住宅に」と、「これら」とあるのは「同項」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号、第二項第一号若しくは第三項」とあるのは「附則第十一条の四第二項」と、第七十三条の二十七第一項中「土地」とあるのは「改修工事対象住宅」と、「第七十三条の二十四第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第二項」と、「これら」とあるのは「同項」と読み替えるものとする。 suppl-3251-226/art-11-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-3 The provisions of Articles 73-25 through 73-27 apply mutatis mutandis to the deferral of collection and its rescission of the amount of real property acquisition tax imposed on the acquisition of a house subject to renovation work by a real estate broker under the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase "imposed on the acquisition of land" is deemed to be replaced with "imposed on the acquisition of the house subject to renovation work prescribed in Article 11-4, paragraph (2) of the Supplementary Provisions by the real estate broker prescribed in that paragraph (hereinafter in this paragraph and Article 73-27, paragraph (1) referred to as a 'house subject to renovation work')", the phrase "the acquirer of that land" is deemed to be replaced with "the real estate broker", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions", the phrase "within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1))" is deemed to be replaced with "within two years from the day of that acquisition", the phrase "relating to that land" is deemed to be replaced with "relating to that house subject to renovation work", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions"; and in Article 73-27, paragraph (1), the phrase "the acquisition of land" is deemed to be replaced with "the acquisition of a house subject to renovation work", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph". machine translation, not official **第四項** 道府県は、宅地建物取引業者が改修工事対象住宅の敷地の用に供する土地（当該改修工事対象住宅とともに取得したものに限る。以下この条において「改修工事対象住宅用地」という。）を取得した場合において、当該宅地建物取引業者が、当該改修工事対象住宅用地を取得した日から二年以内に、当該改修工事対象住宅について住宅性能向上改修工事を行つた後、当該住宅性能向上改修住宅で政令で定めるもの（以下この項において「特定住宅性能向上改修住宅」という。）の敷地の用に供する土地を個人に対し譲渡し、当該個人が当該特定住宅性能向上改修住宅をその者の居住の用に供したときは、当該宅地建物取引業者による当該改修工事対象住宅用地の取得に対して課する不動産取得税については、当該取得が令和九年三月三十一日までに行われたときに限り、当該税額から百五十万円（当該改修工事対象住宅用地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該改修工事対象住宅用地の上にある改修工事対象住宅一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分）についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。 suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-4 Where a real estate broker acquires land to be used as the site of a house subject to renovation work (limited to land acquired together with that house subject to renovation work; hereinafter in this Article referred to as "land for a house subject to renovation work"), and, within two years from the day on which that real estate broker acquired that land for a house subject to renovation work, after carrying out housing performance improvement works on that house subject to renovation work, transfers to an individual land to be used as the site of the performance-improved house specified by Cabinet Order (hereinafter in this paragraph referred to as a "specified house with performance improvement renovation"), and that individual uses that specified house with performance improvement renovation for his or her own residence, a prefecture is to reduce, with regard to the real property acquisition tax imposed on the acquisition of that land for a house subject to renovation work by that real estate broker, only where that acquisition is made on or before March 31, 2027, from the amount of tax, the amount obtained by multiplying 1,500,000 yen (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land for a house subject to renovation work by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per house subject to renovation work on that land for a house subject to renovation work (for an apartment house, etc., one independently partitioned part used for residence) (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount) by the tax rate. machine translation, not official **第五項** 第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定による宅地建物取引業者による改修工事対象住宅用地の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地」とあるのは「、附則第十一条の四第二項に規定する宅地建物取引業者による同条第四項に規定する改修工事対象住宅用地（以下この項及び第七十三条の二十七第一項において「改修工事対象住宅用地」という。）」と、「土地の取得者」とあるのは「宅地建物取引業者」と、「前条第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第四項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内」とあるのは「当該取得の日から二年以内」と、「土地に」とあるのは「改修工事対象住宅用地に」と、「これら」とあるのは「同項」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号、第二項第一号若しくは第三項」とあるのは「附則第十一条の四第四項」と、第七十三条の二十七第一項中「土地」とあるのは「改修工事対象住宅用地」と、「第七十三条の二十四第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第四項」と、「これら」とあるのは「同項」と読み替えるものとする。 suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5 The provisions of Articles 73-25 through 73-27 apply mutatis mutandis to the deferral of collection and its rescission of the amount of real property acquisition tax imposed on the acquisition of land for a house subject to renovation work by a real estate broker under the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase "imposed on the acquisition of land" is deemed to be replaced with "imposed on the acquisition of the land for a house subject to renovation work prescribed in Article 11-4, paragraph (4) of the Supplementary Provisions by the real estate broker prescribed in paragraph (2) of that Article (hereinafter in this paragraph and Article 73-27, paragraph (1) referred to as "land for a house subject to renovation work")", the phrase "the acquirer of that land" is deemed to be replaced with "the real estate broker", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions", the phrase "within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1))" is deemed to be replaced with "within two years from the day of that acquisition", the phrase "relating to that land" is deemed to be replaced with "relating to that land for a house subject to renovation work", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions"; and in Article 73-27, paragraph (1), the phrase "the acquisition of land" is deemed to be replaced with "the acquisition of land for a house subject to renovation work", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph". machine translation, not official --- ## Cites - suppl-3251-226/art-11-4/par-1: 高齢者の居住の安定確保に関する法律第七条第一項 → e-Gov law 413AC0000000026, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3251-226/art-11-4/par-1: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3251-226/art-11-4/par-1: 第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3251-226/art-11-4/par-1: この条 → 地方税法 第七十三条の二十四 (Article 73-24), art-73-24 — https://japanlaw.org/en/local-tax-act/art-73-24 · https://japanlaw.org/l/325AC0000000226/art-73-24 - suppl-3251-226/art-11-4/par-2: 宅地建物取引業法第二条第三号 → 宅地建物取引業法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/real-estate-brokerage-act/art-2/par-1/item-3 · https://japanlaw.org/l/327AC1000000176/art-2/par-1/item-3 - suppl-3251-226/art-11-4/par-2: この条 → 地方税法 附則第十一条の四 (Supplementary Provisions, Article 11-4), suppl-3251-226/art-11-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4 - suppl-3251-226/art-11-4/par-2: この項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-2 - suppl-3251-226/art-11-4/par-2: 第四項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-4 - suppl-3251-226/art-11-4/par-2: 第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/en/local-tax-act/art-73-25 · https://japanlaw.org/l/325AC0000000226/art-73-25 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/en/local-tax-act/art-73-27 · https://japanlaw.org/l/325AC0000000226/art-73-27 - suppl-3251-226/art-11-4/par-3: 前項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-2 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/art-73-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-1 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十七第一項 → 地方税法 第七十三条の二十七第一項 (Article 73-27, paragraph (1)), art-73-27/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-1 - suppl-3251-226/art-11-4/par-3: 前条第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-1 - suppl-3251-226/art-11-4/par-3: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2/item-1 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3251-226/art-11-4/par-3: 第七十三条の二十六第一項 → 地方税法 第七十三条の二十六第一項 (Article 73-26, paragraph (1)), art-73-26/par-1 — https://japanlaw.org/en/local-tax-act/art-73-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-26/par-1 - suppl-3251-226/art-11-4/par-4: この条 → 地方税法 附則第十一条の四 (Supplementary Provisions, Article 11-4), suppl-3251-226/art-11-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4 - suppl-3251-226/art-11-4/par-4: この項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-4 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/en/local-tax-act/art-73-25 · https://japanlaw.org/l/325AC0000000226/art-73-25 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/en/local-tax-act/art-73-27 · https://japanlaw.org/l/325AC0000000226/art-73-27 - suppl-3251-226/art-11-4/par-5: 前項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-4 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/art-73-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-1 - suppl-3251-226/art-11-4/par-5: 附則第十一条の四第二項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-2 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十七第一項 → 地方税法 第七十三条の二十七第一項 (Article 73-27, paragraph (1)), art-73-27/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-1 - suppl-3251-226/art-11-4/par-5: 前条第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-1 - suppl-3251-226/art-11-4/par-5: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2/item-1 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3251-226/art-11-4/par-5: 第七十三条の二十六第一項 → 地方税法 第七十三条の二十六第一項 (Article 73-26, paragraph (1)), art-73-26/par-1 — https://japanlaw.org/en/local-tax-act/art-73-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-26/par-1 ## Cited by 12 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 附則第十一条の二第二項（住宅の取得及び土地の取得に対する不動産取得税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2/par-2 - 地方税法 附則第十一条の四第二項（不動産取得税の減額等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-2 - 地方税法 附則第十一条の四第三項（不動産取得税の減額等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-3 - 地方税法 附則第十一条の四第四項（不動産取得税の減額等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-4 - 地方税法 附則第十一条の四第五項（不動産取得税の減額等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5 - 地方税法 附則第十一条の五第二項（宅地評価土地の取得に対して課する不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2 - 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5/par-1 - 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-4 - 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-5 - 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6 - 地方税法 附則第五条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-200, 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