# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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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: 第十二条 (Supplementary Provisions, Article 12)（特別土地保有税に関する規定の適用） — address `suppl-3511-7/art-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12
- 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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### 第十二条（特別土地保有税に関する規定の適用） — Application of Provisions on Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-7/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12</sup>

**第一項**  新法第五百八十六条第二項第二十一号の二及び第六百五条の二（土地に対して課する特別土地保有税に関する部分に限る。）並びに新法附則第三十一条の二の規定は、昭和五十一年度分から適用し、昭和五十年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
<sup>suppl-3511-7/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12/par-1</sup>
The provisions of Article 586, paragraph (2), item (xxi)-2 and Article 605-2 (limited to the part relating to special land holding tax imposed on land) of the New Act, and Article 31-2 of the Supplementary Provisions of the New Act, apply from fiscal year 1976, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1975.
<sup>machine translation, not official</sup>

**第二項**  新法第五百八十六条第二項第二十一号の二及び第六百五条の二（土地の取得に対して課する特別土地保有税に関する部分に限る。）の規定は、施行日以後の土地の取得について適用し、施行日前の土地の取得に対して課する特別土地保有税については、なお従前の例による。
<sup>suppl-3511-7/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12/par-2</sup>
The provisions of Article 586, paragraph (2), item (xxi)-2 and Article 605-2 (limited to the part relating to special land holding tax imposed on the acquisition of land) of the New Act apply to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3511-7/art-12/par-1: 新法第五百八十六条第二項第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2
- suppl-3511-7/art-12/par-1: 第六百五条の二 → 地方税法 第六百五条の二 (Article 605-2), art-605-2 — https://japanlaw.org/en/local-tax-act/art-605-2 · https://japanlaw.org/l/325AC0000000226/art-605-2
- suppl-3511-7/art-12/par-1: 新法附則第三十一条の二 → 地方税法 附則第三十一条の二 (Supplementary Provisions, Article 31-2), suppl-3251-226/art-31-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2
- suppl-3511-7/art-12/par-2: 新法第五百八十六条第二項第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2
- suppl-3511-7/art-12/par-2: 第六百五条の二 → 地方税法 第六百五条の二 (Article 605-2), art-605-2 — https://japanlaw.org/en/local-tax-act/art-605-2 · https://japanlaw.org/l/325AC0000000226/art-605-2

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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-20261027T202151-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-239, 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