# 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-3621-15/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)（特別土地保有税に関する経過措置） — address `suppl-3621-15/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-3621-15/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-15/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（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-3621-15/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6 **第一項** 新法第五百八十六条第二項第一号ヲ、第五号の二、第十三号の三、第二十一号、第二十一号の二及び第二十七号の六の規定（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。）は、昭和六十二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、昭和六十一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-3621-15/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-1 The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1987 and subsequent fiscal years, and with respect to special land holding tax imposed on land up to that for fiscal year 1986, 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ヲ、第五号の二、第十三号の三、第二十一号、第二十一号の二及び第二十七号の六の規定（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-3621-15/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-2 The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and with respect to 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 **第三項** 前項の規定にかかわらず、日本消防検定協会が施行日前に行つた土地の取得に対して課する特別土地保有税については、地方税法第五百八十六条第二項第二十八号中「第三百四十八条第二項」とあるのは、「消防法及び消防組織法の一部を改正する法律（昭和六十一年法律第二十号）附則第八条による改正前の地方税法第三百四十八条第二項」として、同号の規定を適用する。 suppl-3621-15/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-3 Notwithstanding the provisions of the preceding paragraph, with respect to special land holding tax imposed on the acquisition of land carried out by the Japan Fire Equipment Inspection Institute before the Effective Date, the provisions of Article 586, paragraph (2), item (xxviii) of the Local Tax Act are applied by deeming "Article 348, paragraph (2)" in that item to be "Article 348, paragraph (2) of the Local Tax Act prior to amendment by Article 8 of the Supplementary Provisions of the Act Partially Amending the Fire Service Act and the Fire and Disaster Management Organization Act (Act No. 20 of 1986)". machine translation, not official --- ## Cites - suppl-3621-15/art-6/par-1: 新法第五百八十六条第二項第一号 → 地方税法 第五百八十六条第二項第一号 (Article 586, paragraph (2), item (i)), art-586/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1 - suppl-3621-15/art-6/par-1: 第五号の二 → 地方税法 第五百八十六条第二項第五号の二 (Article 586, paragraph (2), item (v-2)), art-586/par-2/item-5-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-5-2 - suppl-3621-15/art-6/par-1: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21 - suppl-3621-15/art-6/par-1: 第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-3621-15/art-6/par-2: 新法第五百八十六条第二項第一号 → 地方税法 第五百八十六条第二項第一号 (Article 586, paragraph (2), item (i)), art-586/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1 - suppl-3621-15/art-6/par-2: 第五号の二 → 地方税法 第五百八十六条第二項第五号の二 (Article 586, paragraph (2), item (v-2)), art-586/par-2/item-5-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-5-2 - suppl-3621-15/art-6/par-2: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21 - suppl-3621-15/art-6/par-2: 第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-3621-15/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3621-15/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-2 - suppl-3621-15/art-6/par-3: 地方税法第五百八十六条第二項第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3621-15/art-6/par-3: 第三百四十八条第二項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六条第三項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-3 - 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-20261027T214204-241, 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