# 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-3491-19/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-3491-19/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-3491-19/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/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-3491-19/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4 **第一項** 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-3491-19/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-1 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 Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date. machine translation, not official **第二項** 施行日から昭和四十九年十月一日までの間に行われた家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十四第一項及び第二項の規定の適用については、同条第一項中「住宅を建築」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）を建築」と、同条第二項中「共同住宅等」とあるのは「地方税法の一部を改正する法律による改正前の地方税法第七十三条の十四第一項に規定する共同住宅等」と、「住宅を建築」とあるのは「同法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）を建築」とする。 suppl-3491-19/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-2 With regard to the application of the provisions of Article 73-14, paragraphs (1) and (2) of the New Act to the acquisition of a house or part thereof (excluding acquisition by purchase) made during the period from the Effective Date to October 1, 1974, the phrase "build a dwelling" in paragraph (1) of that Article is deemed to be replaced with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and in paragraph (2) of that Article, the phrase "apartment house, etc." is deemed to be replaced with "apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act" and the phrase "build a dwelling" with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to that amendment (hereinafter in this paragraph referred to as 'dwelling')". machine translation, not official **第三項** 施行日から昭和四十九年十月一日までの間に行われた改正前の地方税法（以下「旧法」という。）第七十三条の十四第一項に規定する共同住宅等に該当する家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十五の二第一項の規定の適用については、同項中「一戸」とあるのは、「居住の用に供するために独立的に区画された一の部分」とする。 suppl-3491-19/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-3 With regard to the application of the provisions of Article 73-15-2, paragraph (1) of the New Act to the acquisition (excluding acquisition by purchase) of a house or part thereof falling under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") made during the period from the Effective Date to October 1, 1974, the phrase "dwelling unit" in Article 73-15-2, paragraph (1) of the New Act is deemed to be replaced with "portion independently partitioned for residential use". machine translation, not official **第四項** 施行日前において新築された家屋に係る土地の取得に係る新法第七十三条の二十四第一項第二号の規定の適用については、同項中「住宅の床面積」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）の床面積」と、「一戸」とあるのは「一戸（当該家屋が同法第七十三条の十四第一項に規定する共同住宅等に該当する場合には、居住の用に供するために独立的に区画された一の部分）」とする。 suppl-3491-19/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-4 With regard to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land relating to a house newly built before the Effective Date, the phrase "floor area of the dwelling" in that paragraph is deemed to be replaced with "floor area of the dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and the phrase "dwelling unit" with "dwelling unit (where the house falls under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to that amendment, one portion independently partitioned for residential use)". machine translation, not official --- ## Cites - suppl-3491-19/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-3491-19/art-4/par-2: 第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2 - suppl-3491-19/art-4/par-3: 新法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-3491-19/art-4/par-4: 新法第七十三条の二十四第一項第二号 → 地方税法 第七十三条の二十四第一項第二号 (Article 73-24, paragraph (1), item (ii)), art-73-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-2 - suppl-3491-19/art-4/par-4: 同項 → 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 --- ## 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-20261027T214204-237, 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