# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)

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- 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: 第九条 (Supplementary Provisions, Article 9)（不動産取得税に関する規定の適用） — address `suppl-3421-25/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-9
- 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.

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### 第九条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-25/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-9</sup>

**第一項**  新法附則第七項及び第九項の規定は、施行日以後の土地の取得に対する不動産取得税について適用する。
<sup>suppl-3421-25/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-9/par-1</sup>
The provisions of paragraphs (7) and (9) of the Supplementary Provisions of the New Act apply to real property acquisition tax on acquisitions of land on or after the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261027T214204-234, 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