# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（特別土地保有税に関する経過措置） — address `suppl-3531-9/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10 - 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. --- ### 第十条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-3531-9/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10 **第一項** 第三項に定めるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、昭和五十三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、昭和五十二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-3531-9/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-1 Except as provided in paragraph (3), the provisions of the New Act concerning special land holding tax imposed on land apply beginning with special land holding tax imposed on land for fiscal year 1978, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1977, the provisions then in force continue to govern. machine translation, not official **第二項** 次項に定めるものを除き、新法の規定中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-3531-9/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-2 Except as provided in the following paragraph, the provisions of the New Act concerning special land holding tax imposed on acquisitions of land apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五百八十五条第五項及び第五百九十六条第二号の規定は、同項において準用する新法第七十三条の二第十一項に規定する従前の土地の取得が施行日以後においてされる場合又は新法第五百八十五条第五項において準用する新法第七十三条の二第十二項に規定する契約の効力発生日が施行日以後の日である場合について適用し、当該従前の土地の取得が施行日前においてされた場合又は当該契約の効力発生日が施行日前の日であつた場合については、なお従前の例による。 suppl-3531-9/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 The provisions of Article 585, paragraph (5) and Article 596, item (ii) of the New Act apply in the case where the prior acquisition of land prescribed in Article 73-2, paragraph (11) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is made on or after the Effective Date or in the case where the contract effective date prescribed in Article 73-2, paragraph (12) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is a date on or after the Effective Date, and in the case where that prior acquisition of land was made before the Effective Date or in the case where that contract effective date was a date before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3531-9/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3531-9/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 - suppl-3531-9/art-10/par-2: 次項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3531-9/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 - suppl-3531-9/art-10/par-3: 新法第五百八十五条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/en/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5 - suppl-3531-9/art-10/par-3: 第五百九十六条第二号 → 地方税法 第五百九十六条第一項第二号 (Article 596, paragraph (1), item (ii)), art-596/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2 - suppl-3531-9/art-10/par-3: 新法第七十三条の二第十一項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - 地方税法 附則第十条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-1 - 地方税法 附則第十条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-2 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/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-20261027T214204-241, 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