# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（不動産取得税に関する規定の適用） — address `suppl-3411-40/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7 - 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. --- ### 第七条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax caption: machine translation, not official suppl-3411-40/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7 **第一項** 新法第七十三条の二十四第一項第一号の規定は、昭和四十年四月一日以後に土地を取得した場合について適用する。 suppl-3411-40/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7/par-1 The provisions of Article 73-24, paragraph (1), item (i) of the New Act apply to the case where land is acquired on or after April 1, 1965. machine translation, not official **第二項** 新法附則第七十九項から第八十二項までの規定は、施行日以後にされる新法附則第七十九項に規定する農地及び採草放牧地の取得について適用する。 suppl-3411-40/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7/par-2 The provisions of paragraphs (79) through (82) of the Supplementary Provisions of the New Act apply to the acquisition of agricultural land and pasture land prescribed in paragraph (79) of the Supplementary Provisions of the New Act made on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3411-40/art-7/par-1: 新法第七十三条の二十四第一項第一号 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19/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-20261027T214204-230, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-233, 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