# 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-4031-7/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) — address `suppl-4031-7/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-4031-7/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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 suppl-4031-7/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5 **第一項** 第二条の規定による改正後の地方税法附則第十一条の四第三項の規定は、平成四年一月一日以後の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、同日前の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-4031-7/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5/par-1 The provisions of Article 11-4, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply to real property acquisition tax to be imposed on acquisitions of residences on or after January 1, 1992, and for real property acquisition tax imposed on acquisitions of residences before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4031-7/art-5/par-1: 地方税法附則第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-2 - 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27