# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（特別土地保有税に関する規定の適用） — address `suppl-3521-6/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14 - 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. --- ### 第十四条（特別土地保有税に関する規定の適用） — Application of Provisions on Special Land Holding Tax caption: machine translation, not official suppl-3521-6/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14 **第一項** 新法第五百八十六条第二項第二号、第五号の三、第十二号の二、第二十二号の四から第二十二号の六まで、第二十八号及び第二十九号の規定（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。）は、昭和五十二年度分の土地に対して課する特別土地保有税から適用し、昭和五十一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。 suppl-3521-6/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14/par-1 The provisions of Article 586, paragraph (2), items (ii), (v)-3, (xii)-2, (xxii)-4 through (xxii)-6, (xxviii) and (xxix) of the New Act (limited to the part relating to special land holding tax imposed on land) apply from special land holding tax imposed on land for fiscal year 1977, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1976. machine translation, not official **第二項** 新法第五百八十六条第二項第二号、第五号の三、第十二号の二、第二十二号の四から第二十二号の六まで、第二十八号及び第二十九号の規定（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。）は、施行日以後の土地の取得に係る土地の取得に対して課する特別土地保有税について適用し、施行日前の土地の取得に係る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。 suppl-3521-6/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14/par-2 The provisions of Article 586, paragraph (2), items (ii), (v)-3, (xii)-2, (xxii)-4 through (xxii)-6, (xxviii) and (xxix) of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax imposed on the acquisition of land relating 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 relating to the acquisition of land before the Effective Date. machine translation, not official --- ## Cites - suppl-3521-6/art-14/par-1: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-3521-6/art-14/par-1: 第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3521-6/art-14/par-1: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3521-6/art-14/par-2: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-3521-6/art-14/par-2: 第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3521-6/art-14/par-2: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 --- ## 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-20261027T214204-240, 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