# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（不動産取得税に関する経過措置） — address `suppl-3621-15/art-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2 - 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. --- ### 第二条（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-3621-15/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2 **第一項** 別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中不動産取得税に関する部分は、昭和六十二年四月一日（以下「施行日」という。）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-3621-15/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after April 1, 1987 (hereinafter referred to as the "Effective Date"), and with respect to 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** 新法附則第十条の二第二項の規定は、昭和六十一年四月一日以後に新築された新法第七十三条の二十四第一項第三号の特例適用住宅に係る土地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-3621-15/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-2 The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the New Act that was newly constructed on or after April 1, 1986. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）附則第十条の二第二項の規定は、昭和六十一年三月三十一日以前に新築された旧法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課す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、昭和六十年四月一日から昭和六十一年三月三十一日までの間に新築された同号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税については、旧法附則第十条の二第二項中「昭和六十二年三月三十一日」とあるのは「昭和六十三年三月三十一日」とする。 suppl-3621-15/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-3 The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to real property acquisition tax imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the Former Act that was newly constructed on or before March 31, 1986. In this case, with respect to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure under that item that was newly constructed during the period from April 1, 1985 to March 31, 1986, in Article 10-2, paragraph (2) of the Supplementary Provisions of the Former Act, "March 31, 1987" is deemed to be replaced with "March 31, 1988". machine translation, not official **第四項** 新法附則第十一条の四第十一項の規定は、施行日以後に行われた同項に規定する承認に係る事業提携計画に定めるところに従つて営業の譲渡を受けた者が取得する同項の不動産に対して課すべき不動産取得税について適用し、施行日前に行われた旧法附則第十一条の四第十一項に規定する承認に係る事業提携計画に定めるところに従つて営業の譲渡を受けた者が取得する同項の不動産に対して課すべき不動産取得税については、なお従前の例による。 suppl-3621-15/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-4 The provisions of Article 11-4, paragraph (11) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the real property under that paragraph acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in that paragraph given on or after the Effective Date, and with respect to real property acquisition tax to be imposed on the real property under that paragraph acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in Article 11-4, paragraph (11) of the Supplementary Provisions of the Former Act given before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3621-15/art-2/par-2: 新法附則第十条の二第二項 → 地方税法 附則第十条の三第二項 (Supplementary Provisions, Article 10-3, paragraph (2)), suppl-3251-226/art-10-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-2 - suppl-3621-15/art-2/par-2: 新法第七十三条の二十四第一項第三号 → 地方税法 第七十三条の二十四第一項第三号 (Article 73-24, paragraph (1), item (iii)), art-73-24/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-10/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-20261027T214204-247, 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