# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（不動産取得税に関する経過措置） — address `suppl-3561-15/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5 - 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. --- ### 第五条（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-3561-15/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5 **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-3561-15/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/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は、昭和五十六年七月一日以後の同項に規定する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し、同日前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は、なお従前の例による。 suppl-3561-15/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-2 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1981, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、昭和五十六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。以下この項において同じ。）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前後の建築に係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-3561-15/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings relating to the earlier and later construction in the case where a person who built a dwelling before July 1, 1981 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) 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 **第四項** 新法第七十三条の十五第一項の規定は、昭和五十六年七月一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、同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-3561-15/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-4 The provisions of Article 73-15, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after July 1, 1981, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 前項の規定にかかわらず、旧法第七十三条の十五第一項の規定は、昭和五十六年一月一日前に家屋で住宅以外のもの（以下この項において単に「家屋」という。）の新築の工事に着手した者が、当該家屋を当該新築により取得する場合における当該家屋の取得に対して課すべき不動産取得税については、当該家屋の取得が昭和五十七年十二月三十一日までに行われたときに限り、なおその効力を有する。 suppl-3561-15/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-15, paragraph (1) of the Former Act remain in force, only if the acquisition of the house is made by December 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of a house (meaning a house other than a dwelling; hereinafter in this paragraph simply referred to as a "house") in the case where a person who commenced new construction work on the house before January 1, 1981 acquires that house through that new construction. machine translation, not official **第六項** 昭和五十六年七月一日前の不動産の取得が、新法第七十三条の二十四第一項若しくは第二項、新法第七十三条の二十七の二第一項、新法附則第十一条の四第一項若しくは第九項、第一項の規定によりその例によることとされる旧法附則第十一条の二第一項、第七項若しくは第九項又は第九項の規定によりなお効力を有することとされる旧法附則第十一条の二第七項の規定に該当する場合におけるこれらの規定の適用については、これらの規定中「税率」とあるのは、「当該税額の算定に用いられた税率」とする。 suppl-3561-15/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-6 With respect to the application of the provisions in the case where an acquisition of real property before July 1, 1981 falls under the provisions of Article 73-24, paragraph (1) or (2), Article 73-27-2, paragraph (1) or Article 11-4, paragraph (1) or (9) of the Supplementary Provisions of the New Act, Article 11-2, paragraph (1), (7) or (9) of the Supplementary Provisions of the Former Act that is to be followed pursuant to the provisions of paragraph (1), or Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of paragraph (9), in those provisions the phrase "tax rate" is deemed to be replaced with "the tax rate used for calculating that tax amount". machine translation, not official **第七項** 旧法附則第十一条第二項及び第三項の規定は、施行日前に行われた申出に基づきされた農業委員会のあつせんによる農地の交換分合により土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、当該取得が昭和五十七年三月三十一日までに行われたときに限り、なおその効力を有する。 suppl-3561-15/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-7 The provisions of Article 11, paragraphs (2) and (3) of the Supplementary Provisions of the Former Act remain in force, only if the acquisition is made by March 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of land in the case where the land is acquired through an exchange and consolidation of farmland arranged by the Agricultural Committee on the basis of an application made before the Effective Date. machine translation, not official **第八項** 新法附則第十一条の四第七項の規定は、昭和五十六年十月一日以後の同項に規定する施設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-3561-15/art-5/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-8 The provisions of Article 11-4, paragraph (7) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of a facility prescribed in that paragraph on or after October 1, 1981. machine translation, not official **第九項** 旧法附則第十一条の二第七項の規定は、同項に規定する施設の取得が施行日から昭和五十六年九月三十日までの間に行われたときに限り、当該施設の取得に対して課すべき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「三分の一」とあるのは、「四分の一」とする。 suppl-3561-15/art-5/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-9 The provisions of Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act remain in force, only if the acquisition of the facility prescribed in that paragraph is made during the period from the Effective Date through September 30, 1981, with respect to real property acquisition tax to be imposed on the acquisition of that facility. In this case, the phrase "one-third" in that paragraph is deemed to be replaced with "one-fourth". machine translation, not official **第十項** 新法第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定によりなお効力を有することとされる旧法附則第十一条の二第七項に規定する施設の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地の取得」とあるのは「、地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十六年法律第十五号）附則第五条第九項の規定によりなお効力を有することとされる同法による改正前の地方税法（以下「昭和五十六年改正前の地方税法」という。）附則第十一条の二第七項に規定する施設（以下「施設」という。）の取得」と、「当該土地」とあるのは「当該施設」と、「前条第一項第一号又は第二項第一号」とあるのは「同項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の適用を受ける土地の取得にあつては取得の日から一年以内」とあるのは「当該取得の日から三年以内」と、「これら」とあるのは「同項」と、同条第二項中「土地」とあるのは「施設」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号又は第二項第一号」とあるのは「昭和五十六年改正前の地方税法附則第十一条の二第七項」と、第七十三条の二十七第一項中「土地」とあるのは「施設」と、「第七十三条の二十四第一項第一号又は第二項第一号」とあるのは「昭和五十六年改正前の地方税法附則第十一条の二第七項」と、「これら」とあるのは「同項」と読み替えるものとする。 suppl-3561-15/art-5/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-10 The provisions of Articles 73-25 through 73-27 of the New Act apply mutatis mutandis to the deferral of collection of the amount of real property acquisition tax imposed on the acquisition of a facility prescribed in Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph and the cancellation thereof, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase ", acquisition of land" is deemed to be replaced with ", acquisition of a facility prescribed in Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 15 of 1981) that remains in force pursuant to the provisions of Article 5, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Local Tax Act Before the 1981 Amendment') (hereinafter referred to as a 'facility')", the phrase "that land" is deemed to be replaced with "that facility", the phrase "paragraph (1), item (i) or paragraph (2), item (i) of the preceding Article" is deemed to be replaced with "that paragraph", the phrase "within two years from the date of that acquisition in the case of an acquisition of land subject to the provisions of paragraph (1), item (i) of that Article, and within one year from the date of acquisition in the case of an acquisition of land subject to paragraph (2), item (i) of that Article" is deemed to be replaced with "within three years from the date of that acquisition", and the phrase "these" is deemed to be replaced with "that paragraph"; in paragraph (2) of that Article, the phrase "land" is deemed to be replaced with "facility"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i) or paragraph (2), item (i)" is deemed to be replaced with "Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act Before the 1981 Amendment"; and in Article 73-27, paragraph (1), the phrase "land" is deemed to be replaced with "facility", the phrase "Article 73-24, paragraph (1), item (i) or paragraph (2), item (i)" is deemed to be replaced with "Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act Before the 1981 Amendment", and the phrase "these" is deemed to be replaced with "that paragraph". machine translation, not official --- ## Cites - suppl-3561-15/art-5/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-3561-15/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3561-15/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-2 - suppl-3561-15/art-5/par-3: 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-3561-15/art-5/par-3: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3561-15/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 - suppl-3561-15/art-5/par-4: 新法第七十三条の十五第一項 → 地方税法 第七十三条の十五第一項 (Article 73-15, paragraph (1)), art-73-15/par-1 — https://japanlaw.org/en/local-tax-act/art-73-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15/par-1 - suppl-3561-15/art-5/par-5: 前項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3561-15/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-4 - suppl-3561-15/art-5/par-5: この項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3561-15/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 - suppl-3561-15/art-5/par-6: 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-3561-15/art-5/par-6: 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-3561-15/art-5/par-6: 新法第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3561-15/art-5/par-6: 第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3561-15/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-1 - suppl-3561-15/art-5/par-6: 第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-3561-15/art-5/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-9 - suppl-3561-15/art-5/par-10: 新法第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/en/local-tax-act/art-73-25 · https://japanlaw.org/l/325AC0000000226/art-73-25 - suppl-3561-15/art-5/par-10: 新法第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26 - suppl-3561-15/art-5/par-10: 新法第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/en/local-tax-act/art-73-27 · https://japanlaw.org/l/325AC0000000226/art-73-27 - suppl-3561-15/art-5/par-10: 前項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-3561-15/art-5/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-9 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-2 - 地方税法 附則第五条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 - 地方税法 附則第五条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 - 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-6 - 地方税法 附則第五条第十項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-10 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, 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