# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（特別土地保有税に関する経過措置） — address `suppl-3601-9/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9 - 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. --- ### 第九条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-3601-9/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9 **第一項** 新法第五百八十六条第二項第一号の二及び第二十九号の規定（土地に対して課する特別土地保有税に関する部分に限る。）並びに新法附則第三十一条の三第一項及び第三十一条の四の規定は、昭和六十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、昭和五十九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。 suppl-3601-9/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9/par-1 The provisions of Article 586, paragraph (2), item (i)-2 and item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on land) and Article 31-3, paragraph (1) and Article 31-4 of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal year 1985 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第一号の二及び第二十九号の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の土地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-3601-9/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9/par-2 The provisions of Article 586, paragraph (2), item (i)-2 and item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3601-9/art-9/par-1: 新法第五百八十六条第二項第一号の二 → 地方税法 第五百八十六条第二項第一号の二 (Article 586, paragraph (2), item (i-2)), art-586/par-2/item-1-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-2 - suppl-3601-9/art-9/par-1: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3601-9/art-9/par-1: 新法附則第三十一条の三第一項 → 地方税法 附則第三十一条の三第一項 (Supplementary Provisions, Article 31-3, paragraph (1)), suppl-3251-226/art-31-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1 - suppl-3601-9/art-9/par-1: 第三十一条の四 → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4 - suppl-3601-9/art-9/par-2: 新法第五百八十六条第二項第一号の二 → 地方税法 第五百八十六条第二項第一号の二 (Article 586, paragraph (2), item (i-2)), art-586/par-2/item-1-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-2 - suppl-3601-9/art-9/par-2: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 --- ## 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-20261027T214204-245, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27