# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14)

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- 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経過措置） — address `suppl-3571-10/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-3571-10/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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.

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### 第十四条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-10/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14</sup>

**第一項**  別段の定めがあるものを除き、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、昭和五十七年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和五十六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。
<sup>suppl-3571-10/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第五百八十五条第三項の規定は、施行日以後に取得される土地及び新法第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において新法附則第三十一条の四第一項に規定する市街化調整区域内に所在する土地で昭和四十四年一月一日（沖縄県の区域内に所在する土地その他の土地で政令で定めるものについては、それぞれこれらの土地の所有者につき政令で定める日）から施行日の前日までの間に取得されたものに係る昭和五十七年度以後の年度分の土地に対して課する特別土地保有税について適用する。
<sup>suppl-3571-10/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-2</sup>
The provisions of Article 585, paragraph (3) of the New Act apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, relating to land acquired on or after the Effective Date and land located, on January 1 of the year in which falls the day on which filing and payment are to be made pursuant to Article 599, paragraph (1) of the New Act, in an urbanization control area prescribed in Article 31-4, paragraph (1) of the Supplementary Provisions of the New Act, that was acquired during the period from January 1, 1969 (for land located within the area of Okinawa Prefecture and other land specified by Cabinet Order, the date specified by Cabinet Order for the owner of each such land) to the day before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3571-10/art-14/par-2: 新法第五百八十五条第三項 → 地方税法 第五百八十五条第三項 (Article 585, paragraph (3)), art-585/par-3 — https://japanlaw.org/en/local-tax-act/art-585/par-3 · https://japanlaw.org/l/325AC0000000226/art-585/par-3
- suppl-3571-10/art-14/par-2: 新法第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- suppl-3571-10/art-14/par-2: 新法附則第三十一条の四第一項 → 地方税法 附則第三十一条の四第一項 (Supplementary Provisions, Article 31-4, paragraph (1)), suppl-3251-226/art-31-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-1

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## 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-006, 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