# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（不動産取得税に関する経過措置） — address `suppl-3571-10/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6 - 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. --- ### 第六条（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-3571-10/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6 **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-3571-10/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6/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四項及び第七十三条の二十四第四項の規定は、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及び施行日前の不動産の取得で当該取得につき施行日以後に旧法第七十三条の十四第四項又は第七十三条の二十四第四項の規定による申告に係る期間の末日が到来するものに対して課する不動産取得税について適用し、施行日前に当該申告に係る期間の末日が到来したもの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-3571-10/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6/par-2 The provisions of Article 73-14, paragraph (4) and Article 73-24, paragraph (4) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date and to real property acquisition tax imposed on acquisitions of real property before the Effective Date for which the last day of the period relating to the return under Article 73-14, paragraph (4) or Article 73-24, paragraph (4) of the Former Act arrives on or after the Effective Date, and for real property acquisition tax imposed on acquisitions for which the last day of the period relating to that return arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第十一条の五の規定は、この法律の施行の際、同条の規定により読み替えて適用される旧法第七十三条の二十七の六第二項の規定により徴収猶予を受けている不動産取得税額に係る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、旧法附則第十一条の五中「九年」とあるのは「十二年」と、「附則第十一条の五」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（昭和五十七年法律第十号）附則第六条第四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附則第十一条の五」とする。 suppl-3571-10/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6/par-3 At the time of the enforcement of this Act, the provisions of Article 11-5 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax relating to the real property acquisition tax amount for which deferral of collection is being received pursuant to Article 73-27-6, paragraph (2) of the Former Act as applied with terms replaced pursuant to the provisions of Article 11-5 of the Supplementary Provisions of the Former Act. In this case, the phrase "nine years" in Article 11-5 of the Supplementary Provisions of the Former Act is deemed to be replaced with "12 years", and the phrase "Article 11-5 of the Supplementary Provisions" is deemed to be replaced with "Article 11-5 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. 10 of 1982) that remains in force pursuant to the provisions of Article 6, paragraph (4) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-3571-10/art-6/par-2: 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-3571-10/art-6/par-2: 第七十三条の二十四第四項 → 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 --- ## 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-20261027T214204-243, 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