# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（不動産取得税に関する経過措置） — address `suppl-3631-110/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5 - 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. --- ### 第五条（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-3631-110/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5 **第一項** 新法第七十三条の十四第一項の規定は、昭和六十四年四月一日（以下「施行日」という。）以後の同項に規定する住宅の取得に対して課すべき不動産取得税について適用し、施行日前の同項に規定する住宅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-3631-110/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-1 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of a dwelling prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of a dwelling prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、施行日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、施行日以後、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合において、同条第二項の規定により前後の住宅の建築をもつて一戸の住宅の建築とみなされるときにおける当該住宅の取得に対して課する不動産取得税について適用する。 suppl-3631-110/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who built a dwelling before the Effective Date (including the purchase of a newly constructed dwelling that has never been occupied; the same applies hereinafter in this paragraph) newly constructs, on or after the Effective Date and within one year after the building of that dwelling, a dwelling that is to form one structure with that dwelling, or extends that dwelling, and the building of the preceding and subsequent dwellings is deemed to be the building of a single dwelling pursuant to paragraph (2) of that Article. machine translation, not official --- ## Cites - suppl-3631-110/art-5/par-1: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3631-110/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3631-110/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-1 - suppl-3631-110/art-5/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3631-110/art-5/par-2: この項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3631-110/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-2 - suppl-3631-110/art-5/par-2: 同条第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-2 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-250, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27