# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3551-53. 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: 附　則 (Supplementary Provisions) — address `suppl-3551-53` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3551-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-53 - 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. --- ## 附　則 昭和五五年五月二〇日法律第五三号 suppl-3551-53 · https://japanlaw.org/en/local-tax-act/suppl-3551-53 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3551-53/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十六条から第三十六条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-3551-53/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 16 through 36 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第三十五条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3551-53/art-35 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-35 **第一項** 都道府県又は旧中小企業振興事業団から旧中小企業振興事業団法第二十条第一項第二号イ又はロの資金の貸付け又は施設の譲渡しを受けて前条の規定による改正前の地方税法（以下単に「改正前の地方税法」という。）第七十三条の十四第七項に規定する中小企業構造の高度化に寄与する事業の用に供する施設を取得した場合における当該施設の取得に対して課する不動産取得税の課税標準の算定については、なお従前の例による。 suppl-3551-53/art-35/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-35/par-1 For the calculation of the tax base of real property acquisition tax imposed on the acquisition of a facility in the case where, after receiving a loan of funds or a transfer of facilities under Article 20, paragraph (1), item (ii), (a) or (b) of the former Small and Medium Enterprise Promotion Corporation Act from a prefecture or the former Small and Medium Enterprise Promotion Corporation, a person acquires a facility to be used for a business contributing to the upgrading of the structure of small and medium enterprises prescribed in Article 73-14, paragraph (7) of the Local Tax Act prior to amendment under the provisions of the preceding Article (hereinafter simply referred to as the "Pre-amendment Local Tax Act"), the provisions then in force continue to govern. machine translation, not official **第二項** 地方税法第七十三条の二十七の五第一項に規定する事業協同組合等が、都道府県又は旧中小企業振興事業団から旧中小企業振興事業団法第二十条第一項第二号イ又はロの資金の貸付け又は施設の譲渡しを受けて、改正前の地方税法第七十三条の二十七の五第一項に規定する中小企業構造の高度化に寄与する事業の用に供する不動産を取得し、かつ、当該不動産の取得の日から五年以内に当該事業協同組合等の組合員又は所属員に当該不動産を譲渡した場合における当該事業協同組合等によ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、なお従前の例による。 suppl-3551-53/art-35/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-35/par-2 For real property acquisition tax imposed on the acquisition of real property by a business cooperative association, etc. in the case where the business cooperative association, etc. prescribed in Article 73-27-5, paragraph (1) of the Local Tax Act, after receiving a loan of funds or a transfer of facilities under Article 20, paragraph (1), item (ii), (a) or (b) of the former Small and Medium Enterprise Promotion Corporation Act from a prefecture or the former Small and Medium Enterprise Promotion Corporation, acquires real property to be used for a business contributing to the upgrading of the structure of small and medium enterprises prescribed in Article 73-27-5, paragraph (1) of the Pre-amendment Local Tax Act, and transfers that real property to a member or affiliated person of that business cooperative association, etc. within five years from the date of acquiring that real property, the provisions then in force continue to govern. machine translation, not official **第三項** 改正前の地方税法第五百八十六条第二項第十二号に規定する旧中小企業振興事業団法第二十条第一項第二号イ若しくはロの中小企業構造の高度化に寄与する事業を行う者が都道府県若しくは旧中小企業振興事業団から同号イ若しくはロの資金の貸付け若しくは施設の譲渡しを受けて当該事業を実施する場合若しくは改正前の地方税法第五百八十六条第二項第十二号の規定により当該事業に係るものとして定められた事業を行う者が当該事業を実施する場合におけるこれらの事業の用に供する土地又はそ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-3551-53/art-35/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-35/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-35/par-3 For special land holding tax imposed on land used for, or on the acquisition of land used for, the businesses that are carried out in the case where a person carrying out a business contributing to the upgrading of the structure of small and medium enterprises under Article 20, paragraph (1), item (ii), (a) or (b) of the former Small and Medium Enterprise Promotion Corporation Act prescribed in Article 586, paragraph (2), item (xii) of the Pre-amendment Local Tax Act carries out that business after receiving a loan of funds or a transfer of facilities under Article 20, paragraph (1), item (ii), (a) or (b) of the former Small and Medium Enterprise Promotion Corporation Act from a prefecture or the former Small and Medium Enterprise Promotion Corporation, or in the case where a person carrying out a business specified as relating to that business pursuant to the provisions of Article 586, paragraph (2), item (xii) of the Pre-amendment Local Tax Act carries out that business, the provisions then in force continue to govern. machine translation, not official **第四項** 改正前の地方税法第七百一条の三十四第三項第二十二号に規定する旧中小企業振興事業団法第二十条第一項第二号イ又はロの中小企業構造の高度化に寄与する事業を行う者が都道府県又は旧中小企業振興事業団から同号イの資金の貸付けを受けて設置する施設及びこれらの者から同号ロの譲渡しを受けた施設のうち、当該事業又は改正前の地方税法第七百一条の三十四第三項第二十二号の規定により当該事業に係るものとして定められた事業の用に供する同号に規定する施設に係る地方税法第七百一条の三十二第一項に規定する事業に係る事業所税及び同条第二項に規定する新増設に係る事業所税については、なお従前の例による。 suppl-3551-53/art-35/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-35/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-35/par-4 For business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to the facilities prescribed in Article 701-34, paragraph (3), item (xxii) of the Pre-amendment Local Tax Act that are used for a business contributing to the upgrading of the structure of small and medium enterprises under Article 20, paragraph (1), item (ii), (a) or (b) of the former Small and Medium Enterprise Promotion Corporation Act prescribed in that item, or for a business specified as relating to that business pursuant to the provisions of Article 701-34, paragraph (3), item (xxii) of the Pre-amendment Local Tax Act, among the facilities installed by a person carrying out that business with a loan of funds under Article 20, paragraph (1), item (ii), (a) of the former Small and Medium Enterprise Promotion Corporation Act received from a prefecture or the former Small and Medium Enterprise Promotion Corporation and the facilities transferred to that person under (b) of that item, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3551-53/art-35/par-2: 地方税法第七十三条の二十七の五第一項 → 地方税法 第七十三条の二十七の五第一項 (Article 73-27-5, paragraph (1)), art-73-27-5/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-5/par-1 - suppl-3551-53/art-35/par-4: 地方税法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3551-53/art-35/par-4: 同条第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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