# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3631-44. 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: 附　則 (Supplementary Provisions) — address `suppl-3631-44` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3631-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-44 - 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. --- ## 附　則 昭和六三年五月一七日法律第四四号 suppl-3631-44 · https://japanlaw.org/en/local-tax-act/suppl-3631-44 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-44/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。 suppl-3631-44/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第十三条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3631-44/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13 **第一項** 前条の規定による改正後の地方税法（以下「新地方税法」という。）第七十三条の二第十一項、第七十三条の四第一項第一号及び第七十三条の六第一項の規定は、この法律の施行の日（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-3631-44/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-1 The provisions of Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i) and Article 73-6, paragraph (1) of the Local Tax Act after amendment by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax Act") apply to real property acquisition tax to be imposed on acquisitions of real property on or after the date of enforcement of this Act (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** 施行日以後に新法附則第十九条第一項に規定する業務のうちこの法律による改正前の農用地開発公団法（以下「旧法」という。）第十九条第一項第一号イ又はロの事業が施行された場合における新地方税法第七十三条の二第十一項の規定の適用については、同項中「土地改良事業」とあるのは、「土地改良事業（農用地整備公団が農用地整備公団法（昭和四十九年法律第四十三号）により行う同法附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法第十九条第一項第一号イ又はロの事業を含む。第七十三条の二十九において同じ。）」とする。 suppl-3631-44/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-2 In the case where, on or after the Effective Date, a project under Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to amendment by this Act (hereinafter referred to as the "Former Act") is carried out among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, for the application of the provisions of Article 73-2, paragraph (11) of the New Local Tax Act, "land improvement project" in that paragraph is deemed to be replaced with "land improvement project (including a project under Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Japan Agricultural Land Development Agency Act (Act No. 43 of 1974) that the Japan Agricultural Land Development Agency carries out pursuant to that Act; the same applies in Article 73-29)". machine translation, not official **第三項** 施行日以後に公団が直接新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ又はロの事業の用に供する不動産を取得した場合における新地方税法第七十三条の四第一項第一号の規定の適用については、同号中「不動産」とあるのは、「不動産又は農用地整備公団が直接農用地整備公団法附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法第十九条第一項第一号イ若しくはロの事業の用に供する不動産」とする。 suppl-3631-44/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-3 In the case where, on or after the Effective Date, the Agency directly acquires real property to be used for a project under Article 19, paragraph (1), item (i), (a) or (b) of the Former Act among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, for the application of the provisions of Article 73-4, paragraph (1), item (i) of the New Local Tax Act, "real property" in that item is deemed to be replaced with "real property, or real property that the Japan Agricultural Land Development Agency directly uses for a project under Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Japan Agricultural Land Development Agency Act". machine translation, not official **第四項** 施行日以後に新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ若しくはロ又は同項第二号の事業が施行された場合における新地方税法第七十三条の六第一項の規定の適用については、同項中「換地の取得」とあるのは「換地の取得（農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法第二十三条第二項において準用する土地改良法第五十四条の二第一項又は第五項の規定による換地の取得を含む。）」と、「土地の取得」とあるのは「土地の取得（農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる農用地開発公団法の一部を改正する法律による改正前の農用地開発公団法第二十四条第二項において準用する土地改良法第百六条第一項の規定による土地の取得を含む。）」とする。 suppl-3631-44/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-4 In the case where, on or after the Effective Date, a project under Article 19, paragraph (1), item (i), (a) or (b) or item (ii) of the Former Act is carried out among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, for the application of the provisions of Article 73-6, paragraph (1) of the New Local Tax Act, "acquisition of replotted land" in that paragraph is deemed to be replaced with "acquisition of replotted land (including acquisition of replotted land under Article 54-2, paragraph (1) or (5) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Agricultural Land Development Public Corporation Act prior to amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988), which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Japan Agricultural Land Development Agency Act)", and "acquisition of land" is deemed to be replaced with "acquisition of land (including acquisition of land under Article 106, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Agricultural Land Development Public Corporation Act prior to amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Japan Agricultural Land Development Agency Act)". machine translation, not official **第五項** 農用地開発公団が行つた旧法第十九条第一項第一号イ又はロの事業に係る一時利用地又は換地に対して課する昭和六十三年度分の固定資産税については、なお従前の例による。 suppl-3631-44/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-5 With respect to fixed assets tax for fiscal year 1988 imposed on temporary-use land or replotted land relating to a project under Article 19, paragraph (1), item (i), (a) or (b) of the Former Act carried out by the Agricultural Land Development Public Corporation, the provisions then in force continue to govern. machine translation, not official **第六項** 施行日以後に新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ又はロの事業が施行された場合における新地方税法第三百四十三条第六項の規定の適用については、同項中「土地改良事業」とあるのは、「土地改良事業（農用地整備公団が農用地整備公団法により行う同法附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法第十九条第一項第一号イ又はロの事業を含む。）」とする。 suppl-3631-44/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-6 In the case where, on or after the Effective Date, a project under Article 19, paragraph (1), item (i), (a) or (b) of the Former Act is carried out among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, for the application of the provisions of Article 343, paragraph (6) of the New Local Tax Act, "land improvement project" in that paragraph is deemed to be replaced with "land improvement project (including a project under Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Japan Agricultural Land Development Agency Act that the Japan Agricultural Land Development Agency carries out pursuant to that Act)". machine translation, not official **第七項** 農用地開発公団が直接その本来の事業の用に供する固定資産に対して課する昭和六十三年度分の固定資産税については、なお従前の例による。 suppl-3631-44/art-13/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-7 With respect to fixed assets tax for fiscal year 1988 imposed on fixed assets that the Agricultural Land Development Public Corporation directly uses for its principal business, the provisions then in force continue to govern. machine translation, not official **第八項** 施行日以後に公団が直接新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ又はロの事業の用に供する固定資産に対する新地方税法第三百四十八条第二項第二号の規定の適用については、同号中「固定資産」とあるのは、「固定資産又は農用地整備公団が直接農用地整備公団法附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法第十九条第一項第一号イ若しくはロの事業の用に供する固定資産」とする。 suppl-3631-44/art-13/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-8 In the case where, on or after the Effective Date, the Agency directly uses fixed assets for a project under Article 19, paragraph (1), item (i), (a) or (b) of the Former Act among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, for the application of the provisions of Article 348, paragraph (2), item (ii) of the New Local Tax Act to those fixed assets, "fixed assets" in that item is deemed to be replaced with "fixed assets, or fixed assets that the Japan Agricultural Land Development Agency directly uses for a project under Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Japan Agricultural Land Development Agency Act". machine translation, not official **第九項** 前条の規定による改正前の地方税法（以下「旧地方税法」という。）附則第十一条第七項の規定は、国の作成した計画に基づく政府の補助を受けて、施行日以後に公団が新法附則第十九条第一項に規定する旧法第十九条第一項の業務として新設し、又は改良した旧地方税法附則第十一条第七項の政令で定める農業用施設を、都道府県又は市町村から譲渡しを受けた場合における当該施設の取得に対して課する不動産取得税の課税標準の算定については、当該取得が平成十二年三月三十一日までの間に行われたときに限り、なおその効力を有する。この場合において、同項中「農用地開発公団が新設し」とあるのは「農用地整備公団が新設し」と、「昭和六十一年四月一日から昭和六十五年三月三十一日」とあるのは「平成八年四月一日から平成十二年三月三十一日」と、「当該施設の新設又は改良につき農用地開発公団が当該補助を受けた額に相当する額と価格に当該施設の取得価額に対する当該補助を受けた額の割合を乗じて得た額との差額の五分の二に相当する額を当該乗じて得た額に加算した額に相当する額」とあるのは「価格に当該施設の取得価額に対する当該施設の新設又は改良につき農用地整備公団が当該補助を受けた額の割合を乗じて得た額」とする。 suppl-3631-44/art-13/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3631-44/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-9 The provisions of Article 11, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act") remain in force, with respect to the calculation of the tax base of real property acquisition tax imposed on the acquisition of agricultural facilities specified by Cabinet Order in Article 11, paragraph (7) of the Supplementary Provisions of the Former Local Tax Act in the case where those facilities, which the Agency newly constructed or improved on or after the Effective Date, with a government subsidy based on a plan prepared by the State, as the operations under Article 19, paragraph (1) of the Former Act prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, have been transferred from a prefecture or municipality, only when that acquisition is made by March 31, 2000. In this case, in Article 11, paragraph (7) of the Supplementary Provisions of the Former Local Tax Act, "newly constructed by the Agricultural Land Development Public Corporation" is deemed to be replaced with "newly constructed by the Japan Agricultural Land Development Agency", "from April 1, 1986 to March 31, 1990" with "from April 1, 1996 to March 31, 2000", and "an amount equivalent to the amount obtained by adding, to the amount obtained by multiplying the price by the ratio of the amount of that subsidy to the acquisition cost of that facility, an amount equivalent to two-fifths of the difference between the amount equivalent to the subsidy received by the Agricultural Land Development Public Corporation for the new construction or improvement of that facility and the amount obtained by that multiplication" with "the amount obtained by multiplying the price by the ratio of the amount of the subsidy received by the Japan Agricultural Land Development Agency for the new construction or improvement of that facility to the acquisition cost of that facility". machine translation, not official --- ## Cites - suppl-3631-44/art-13/par-1: 第七十三条の二第十一項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12 - suppl-3631-44/art-13/par-1: 第七十三条の四第一項第一号 → 地方税法 第七十三条の四第一項第一号 (Article 73-4, paragraph (1), item (i)), art-73-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-1 - suppl-3631-44/art-13/par-1: 第七十三条の六第一項 → 地方税法 第七十三条の六第一項 (Article 73-6, paragraph (1)), art-73-6/par-1 — https://japanlaw.org/en/local-tax-act/art-73-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-1 - suppl-3631-44/art-13/par-2: 新地方税法第七十三条の二第十一項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12 - suppl-3631-44/art-13/par-2: 第七十三条の二十九 → 地方税法 第七十三条の二十九 (Article 73-29), art-73-29 — https://japanlaw.org/en/local-tax-act/art-73-29 · https://japanlaw.org/l/325AC0000000226/art-73-29 - suppl-3631-44/art-13/par-3: 新地方税法第七十三条の四第一項第一号 → 地方税法 第七十三条の四第一項第一号 (Article 73-4, paragraph (1), item (i)), art-73-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-1 - suppl-3631-44/art-13/par-4: 新地方税法第七十三条の六第一項 → 地方税法 第七十三条の六第一項 (Article 73-6, paragraph (1)), art-73-6/par-1 — https://japanlaw.org/en/local-tax-act/art-73-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-1 - suppl-3631-44/art-13/par-4: 土地改良法第五十四条の二第一項 → e-Gov law 324AC0000000195, 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — not held in this collection - suppl-3631-44/art-13/par-4: 第五項 → e-Gov law 324AC0000000195, 第五十四条の二第五項 (Article 54-2, paragraph (5)), art-54-2/par-5 — not held in this collection - suppl-3631-44/art-13/par-4: 土地改良法第百六条第一項 → e-Gov law 324AC0000000195, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection - suppl-3631-44/art-13/par-6: 新地方税法第三百四十三条第六項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/art-343/par-7 · https://japanlaw.org/l/325AC0000000226/art-343/par-7 - suppl-3631-44/art-13/par-8: 新地方税法第三百四十八条第二項第二号 → 地方税法 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27