# 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-3551-10/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経過措置） — address `suppl-3551-10/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-3551-10/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-3551-10/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4 **第一項** 別段の定めがあるものを除き、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-3551-10/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十三条の十四第一項の規定（購入による住宅の取得に対して課する不動産取得税に関する部分を除く。）は、昭和五十五年七月一日以後に建築された住宅の取得に対して課すべき不動産取得税について適用する。 suppl-3551-10/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-2 The provisions of Article 73-14, paragraph (1) of the New Act (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) apply to real property acquisition tax to be imposed on acquisition of a dwelling built on or after July 1, 1980. machine translation, not official **第三項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第七十三条の十四第一項の規定（購入による住宅の取得に対して課する不動産取得税に関する部分を除く。）は、昭和五十五年七月一日前に建築された住宅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。 suppl-3551-10/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-3 The provisions of Article 73-14, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) remain in force with respect to real property acquisition tax imposed on acquisition of a dwelling built before July 1, 1980. machine translation, not official **第四項** 旧法第七十三条の十四第一項及び第二項の規定は、新築された住宅でまだ人の居住の用に供されたことのないものを施行日前に購入した者が、施行日以後において、当該住宅の購入後一年以内に、その住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合及び昭和五十五年七月一日前に住宅を建築した者が、同日以後において、当該住宅の建築後一年以内に、その住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合における住宅の取得に対して課する不動産取得税については、第二項の規定にかかわらず、なおその効力を有する。 suppl-3551-10/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-4 The provisions of Article 73-14, paragraphs (1) and (2) of the Former Act remain in force, notwithstanding the provisions of paragraph (2), with respect to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who purchased, before the Effective Date, a newly built dwelling that has not yet been used for residence by any person newly builds, on or after the Effective Date and within one year after the purchase of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and in the case where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling. machine translation, not official **第五項** 昭和五十五年七月一日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。次項において同じ。）をした場合における当該住宅の取得につき新法第七十三条の十四第一項の規定又は第三項の規定によりなお効力を有することとされる旧法第七十三条の十四第一項の規定の適用を受けようとするときは、新法第七十三条の十四第四項の規定は、適用しない。 suppl-3551-10/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-5 Where a person seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (3), with respect to the acquisition of a dwelling in the case where the dwelling was built before July 1, 1980 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies in the following paragraph), the provisions of Article 73-14, paragraph (4) of the New Act do not apply. machine translation, not official **第六項** 前項に定めるもののほか、昭和五十五年七月一日前に住宅の建築をした者が、同日以後において、当該住宅の建築後一年以内に、その住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合における住宅の取得につき新法第七十三条の十四第一項の規定又は第四項の規定によりなお効力を有することとされる旧法第七十三条の十四第一項の規定の適用を受けようとするときは、新法第七十三条の十四第四項後段の規定は、適用しない。 suppl-3551-10/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-6 In addition to what is provided for in the preceding paragraph, where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (4), with respect to the acquisition of a dwelling in that case, the provisions of the latter part of Article 73-14, paragraph (4) of the New Act do not apply. machine translation, not official **第七項** 昭和五十五年七月一日前において新築された住宅の用に供す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（政令で定める住宅に限る。以下本項において「特例適用住宅」という。）」とあるのは「住宅」と、「一の部分で政令で定めるもの」とあるのは「一の部分」とし、同項第二号中「特例適用住宅」とあるのは「住宅」とする。 suppl-3551-10/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-7 With respect to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land used for a dwelling that was newly built before July 1, 1980, in that paragraph, the phrase "dwelling (limited to a dwelling specified by Cabinet Order; hereinafter referred to in this paragraph as a 'dwelling eligible for the special measure')" is deemed to be replaced with "dwelling", the phrase "one independently partitioned part used for residence, as specified by Cabinet Order" is deemed to be replaced with "one independently partitioned part used for residence", and in item (ii) of that paragraph, the phrase "dwelling eligible for the special measure" is deemed to be replaced with "dwelling". machine translation, not official **第八項** 施行日前に取得された住宅の用に供する土地の取得に係る新法第七十三条の二十四第二項第二号の規定の適用については、同項中「既存住宅」とあるのは、「政令で定める住宅」とする。 suppl-3551-10/art-4/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-8 With respect to the application of the provisions of Article 73-24, paragraph (2), item (ii) of the New Act to the acquisition of land used for a dwelling that was acquired before the Effective Date, in that paragraph, the phrase "existing dwelling" is deemed to be replaced with "dwelling specified by Cabinet Order". machine translation, not official **第九項** 昭和五十五年七月一日前の土地の取得につき新法第七十三条の二十四第一項の規定の適用を受けようとするときは、同条第四項の規定は、適用しない。 suppl-3551-10/art-4/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-9 Where a person seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to an acquisition of land before July 1, 1980, the provisions of paragraph (4) of that Article do not apply. machine translation, not official **第十項** 前項に定めるもののほか、昭和五十五年七月一日前に土地を取得した者が同日以後において当該土地を取得した日から一年以内にその土地に隣接する土地を取得した場合における土地の取得につき新法第七十三条の二十四第一項の規定の適用を受けようとするとき及び施行日前に土地を取得した者が施行日以後において当該土地を取得した日から一年以内にその土地に隣接する土地を取得した場合における土地の取得につき同条第二項の規定の適用を受けようとするときは、同条第四項後段の規定は、適用しない。 suppl-3551-10/art-4/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-10 In addition to what is provided for in the preceding paragraph, where a person who acquired land before July 1, 1980 acquires, on or after that date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to the acquisition of land in that case, and where a person who acquired land before the Effective Date acquires, on or after the Effective Date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of paragraph (2) of that Article with respect to the acquisition of land in that case, the provisions of the latter part of paragraph (4) of that Article do not apply. machine translation, not official --- ## Cites - suppl-3551-10/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-3551-10/art-4/par-4: 第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3551-10/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-2 - suppl-3551-10/art-4/par-5: 次項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3551-10/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-6 - suppl-3551-10/art-4/par-5: 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-3551-10/art-4/par-5: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3551-10/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-3 - suppl-3551-10/art-4/par-5: 新法第七十三条の十四第四項 → 地方税法 第七十三条の十四第四項 (Article 73-14, paragraph (4)), art-73-14/par-4 — https://japanlaw.org/en/local-tax-act/art-73-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-4 - suppl-3551-10/art-4/par-6: 前項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3551-10/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-5 - suppl-3551-10/art-4/par-6: 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-3551-10/art-4/par-6: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3551-10/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-4 - suppl-3551-10/art-4/par-6: 新法第七十三条の十四第四項 → 地方税法 第七十三条の十四第四項 (Article 73-14, paragraph (4)), art-73-14/par-4 — https://japanlaw.org/en/local-tax-act/art-73-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-4 - suppl-3551-10/art-4/par-7: 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-3551-10/art-4/par-7: 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 - suppl-3551-10/art-4/par-8: 新法第七十三条の二十四第二項第二号 → 地方税法 第七十三条の二十四第二項第二号 (Article 73-24, paragraph (2), item (ii)), art-73-24/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2/item-2 - suppl-3551-10/art-4/par-8: 同項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-3551-10/art-4/par-9: 新法第七十三条の二十四第一項 → 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 - suppl-3551-10/art-4/par-9: 同条第四項 → 地方税法 第七十三条の二十四第五項 (Article 73-24, paragraph (5)), art-73-24/par-5 — https://japanlaw.org/en/local-tax-act/art-73-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-5 - suppl-3551-10/art-4/par-10: 前項 → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-3551-10/art-4/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-9 - suppl-3551-10/art-4/par-10: 新法第七十三条の二十四第一項 → 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 - suppl-3551-10/art-4/par-10: 同条第二項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-3551-10/art-4/par-10: 同条第四項 → 地方税法 第七十三条の二十四第五項 (Article 73-24, paragraph (5)), art-73-24/par-5 — https://japanlaw.org/en/local-tax-act/art-73-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-4 - 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-5 - 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-3551-10/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-6 - 地方税法 附則第四条第十項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-10 --- ## 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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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