# 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-3511-7/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-3511-7/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-3511-7/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/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-3511-7/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4 **第一項** 次項から第六項までに定めるものを除き、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して課すべき不動産取得税について適用し、施行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-3511-7/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-1 Except as provided in paragraphs (2) through (6), 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 the Effective 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、施行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-3511-7/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/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 the Effective Date. machine translation, not official **第三項** 旧法第七十三条の七第五号の二の規定は、租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有することとされる同法による改正前の租税特別措置法（昭和三十二年法律第二十六号）第七十条の四第十一項において準用する相続税法（昭和二十五年法律第七十三号）第四十三条第五項の規定による承認に基づき物納の許可があつた不動産をその物納の許可を受けた者に移す場合における不動産の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、同号中「租税特別措置法」とあるのは、「租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有することとされる同法による改正前の租税特別措置法」とする。 suppl-3511-7/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-3 The provisions of Article 73-7, item (v)-2 of the Former Act remain in force with respect to real property acquisition tax imposed on the acquisition of real property in the case where real property for which permission for payment in kind was granted based on the approval under the provisions of Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) as applied mutatis mutandis pursuant to Article 70-4, paragraph (11) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, is transferred to the person who received the permission for payment in kind. In this case, the phrase "Act on Special Measures Concerning Taxation" in that item is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation". machine translation, not official **第四項** 新法第七十三条の十四第一項の規定は、昭和五十一年一月一日以後の同項に規定する住宅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-3511-7/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-4 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph on or after January 1, 1976. machine translation, not official **第五項** 新法附則第十二条の規定は、昭和五十年一月一日以後の同条第一項に規定する農地、採草放牧地及び準農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-3511-7/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-5 The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article on or after January 1, 1975. machine translation, not official **第六項** 旧法附則第十二条の規定は、昭和四十九年十二月三十一日以前に行われた同条第一項に規定する農地及び採草放牧地の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、同項中「租税特別措置法」とあるのは「租税特別措置法の一部を改正する法律（昭和五十年法律第十六号。以下本条において「昭和五十年法律第十六号」という。）附則第二十条第二項の規定によりなおその効力を有することとされる同法による改正前の租税特別措置法」と、同条第二項及び第三項中「租税特別措置法」とあるのは「昭和五十年法律第十六号による改正前の租税特別措置法」とする。 suppl-3511-7/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-6 The provisions of Article 12 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax imposed on the acquisition of farmland and pasture land prescribed in paragraph (1) of that Article made on or before December 31, 1974. In this case, the phrase "Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975; hereinafter in this Article referred to as 'Act No. 16 of 1975'), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Act on Special Measures Concerning Taxation" in paragraphs (2) and (3) of that Article with "Act on Special Measures Concerning Taxation prior to amendment by Act No. 16 of 1975". machine translation, not official --- ## Cites - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3511-7/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-2 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3511-7/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-3 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3511-7/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-4 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3511-7/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-5 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3511-7/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-6 - suppl-3511-7/art-4/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 - suppl-3511-7/art-4/par-4: 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-3511-7/art-4/par-5: 新法附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12 - suppl-3511-7/art-4/par-5: 同条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第一項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-1 - 地方税法 附則第四条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/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-20261027T214204-230, 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