# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（特別土地保有税に関する経過措置） — address `suppl-4031-7/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13 - 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. --- ### 第十三条（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-4031-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13 **第一項** 新法第五百八十六条第二項第二号ロの規定（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、平成三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、平成二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-4031-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-1 The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1991 and thereafter, and for special land holding tax imposed on land up to fiscal year 1990, 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二号ロの規定（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-4031-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-2 The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part 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 **第三項** 旧法第五百八十六条第二項第十三号の三に規定する土地に係る平成三年度分までの土地に対して課する特別土地保有税及び特定地域中小企業対策臨時措置法（昭和六十一年法律第九十七号）が効力を失う日の前日までにされる同号に規定する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-4031-7/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-3 For special land holding tax imposed on land, up to fiscal year 1991, pertaining to the land prescribed in Article 586, paragraph (2), item (xiii)-3 of the Former Act, and special land holding tax imposed on acquisitions of the land prescribed in that item made up to the day before the day on which the Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Regions (Act No. 97 of 1986) ceases to be effective, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第三号の規定により平成三年八月三十一日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第三号中「七月一日前一年以内」とあり、及び新法附則第三十一条の四第二項中「当該基準日前一年以内」とあるのは、「平成三年四月一日から同年六月三十日までの間」とする。 suppl-4031-7/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-4 For special land holding tax imposed on acquisitions of land that is subject to filing and payment by August 31, 1991 pursuant to the provisions of Article 599, paragraph (1), item (iii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before July 1" in Article 599, paragraph (1), item (iii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to June 30 of that year". machine translation, not official **第五項** 新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第二号の規定により平成四年二月末日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第二号中「一月一日前一年以内」とあり、及び新法附則第三十一条の四第二項中「当該基準日前一年以内」とあるのは、「平成三年四月一日から同年十二月三十一日までの間」とする。 suppl-4031-7/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-5 For special land holding tax imposed on acquisitions of land that is subject to filing and payment by the end of February 1992 pursuant to the provisions of Article 599, paragraph (1), item (ii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before January 1" in Article 599, paragraph (1), item (ii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to December 31 of that year". machine translation, not official --- ## Cites - suppl-4031-7/art-13/par-1: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-4031-7/art-13/par-2: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-4031-7/art-13/par-4: 新法第五百九十九条第一項第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3 - suppl-4031-7/art-13/par-4: 新法附則第三十一条の四第二項 → 地方税法 附則第三十一条の四第二項 (Supplementary Provisions, Article 31-4, paragraph (2)), suppl-3251-226/art-31-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-2 - suppl-4031-7/art-13/par-5: 新法第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2 - suppl-4031-7/art-13/par-5: 新法附則第三十一条の四第二項 → 地方税法 附則第三十一条の四第二項 (Supplementary Provisions, Article 31-4, paragraph (2)), suppl-3251-226/art-31-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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