# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-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: 第四条 (Supplementary Provisions, Article 4)（不動産取得税に関する規定の適用） — address `suppl-3481-23/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-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. --- ### 第四条（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-3481-23/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4 **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、この法律の施行の日（以下「施行日」という。）以後の不動産の取得に対して課すべき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して課する不動産取得税については、なお従前の例による。 suppl-3481-23/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十三条の十四第一項及び第七十三条の十五の二第一項の規定は、昭和四十八年一月一日以後の不動産の取得に対して課する不動産取得税について適用する。 suppl-3481-23/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-2 The provisions of Article 73-14, paragraph (1) and Article 73-15-2, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of real property on or after January 1, 1973. machine translation, not official **第三項** 新法附則第十一条第六項の規定は、昭和四十八年四月一日以後の土地の取得に対して課する不動産取得税について適用する。 suppl-3481-23/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-3 The provisions of Article 11, paragraph (6) of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of land on or after April 1, 1973. machine translation, not official --- ## Cites - suppl-3481-23/art-4/par-2: 新法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-3481-23/art-4/par-2: 第七十三条の十五の二第一項 → 地方税法 第七十三条の十五の二第一項 (Article 73-15-2, paragraph (1)), art-73-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-1 - suppl-3481-23/art-4/par-3: 新法附則第十一条第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-3251-226/art-11/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-6 --- ## 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-20261027T202151-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-230, 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