# 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-3431-4/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-3431-4/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-3431-4/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4/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-3431-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対する不動産取得税について適用し、同日前の不動産の取得に対する不動産取得税については、なお従前の例による。 suppl-3431-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax on acquisitions of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax on acquisitions of real property before that date. machine translation, not official **第二項** 新法第七十三条の二第二項の規定は、同項に規定する家屋の新築後最初に行なわれる注文者に対する請負人からの譲渡で施行日以後にされるものについて適用し、同日前にされた当該譲渡については、なお従前の例による。 suppl-3431-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-7/par-2 The provisions of Article 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a house prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before that date. machine translation, not official --- ## Cites - suppl-3431-4/art-7/par-2: 新法第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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