# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- 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-4051-70`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4051-70
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-70
- 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.
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## 附 則 平成五年六月一六日法律第七〇号
suppl-4051-70 · https://japanlaw.org/en/local-tax-act/suppl-4051-70 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4051-70/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-1
**第一項** この法律は、公布の日から起算して六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-4051-70/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
machine translation, not official
### 第十一条（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-4051-70/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-11
**第一項** 旧農地保有合理化促進事業の実施によって取得される土地に対して課する不動産取得税については、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。）第七十三条の二十七の六及び旧地方税法附則第十一条の五の規定は、なおその効力を有する。この場合において、旧地方税法第七十三条の二十七の六第一項中「当該事業の実施により売り渡し、又は交換したとき」とあるのは「当該事業の実施により売り渡し、若しくは交換したとき、又は農業経営基盤の強化のための関係法律の整備に関する法律による改正後の農業経営基盤強化促進法（昭和五十五年法律第六十五号）第四条第二項第一号に規定する農地売買等事業の実施により売り渡し、若しくは交換し、若しくは同項第三号に掲げる事業の実施により現物出資したとき」と、旧地方税法附則第十一条の五第一項中「第七十三条の二十七の六第一項」とあるのは「農業経営基盤の強化のための関係法律の整備に関する法律附則第十一条第一項の規定によりなおその効力を有することとされる同法による改正前の地方税法（以下本条において「旧地方税法」という。）第七十三条の二十七の六第一項」と、「附則第十一条の五第一項」とあるのは「旧地方税法附則第十一条の五第一項」と、同条第二項中「七十三条の二十七の六第一項」とあるのは「旧地方税法第七十三条の二十七の六第一項」とする。
suppl-4051-70/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-11/par-1
With regard to real property acquisition tax imposed on land acquired through the implementation of a former farmland holding rationalization promotion project, the provisions of Article 73-27-6 of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act") and Article 11-5 of the Supplementary Provisions of the Former Local Tax Act remain in force. In this case, in Article 73-27-6, paragraph (1) of the Former Local Tax Act, "when sold or exchanged through the implementation of that project" is deemed to be replaced with "when sold or exchanged through the implementation of that project, or when sold or exchanged through the implementation of the farmland sales project, etc. prescribed in Article 4, paragraph (2), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) as amended by the Act on the Arrangement of Related Acts for the Strengthening of the Agricultural Management Foundation, or contributed in kind through the implementation of the project listed in item (iii) of that paragraph", in Article 11-5, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act, "Article 73-27-6, paragraph (1)" is deemed to be replaced with "Article 73-27-6, paragraph (1) of the Local Tax Act prior to amendment by the Act on the Arrangement of Related Acts for the Strengthening of the Agricultural Management Foundation, which remains in force pursuant to Article 11, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Local Tax Act' in this Article)" and "Article 11-5, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 11-5, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act", and in paragraph (2) of that Article, "73-27-6, paragraph (1)" is deemed to be replaced with "Article 73-27-6, paragraph (1) of the Former Local Tax Act".
machine translation, not official
**第二項** 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。）第七十三条の二十七の七第二項の規定は、この法律の施行の日以後の同項に規定する換地の取得に対して課すべき不動産取得税について適用し、同日前に旧農地保有合理化法人が取得した旧地方税法第七十三条の二十七の七第二項に規定する換地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-4051-70/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-11/par-2
The provisions of Article 73-27-7, paragraph (2) of the Local Tax Act as amended 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 the acquisition of a replotted lot prescribed in that paragraph on or after the date of enforcement of this Act, and with regard to real property acquisition tax imposed on the acquisition of a replotted lot prescribed in Article 73-27-7, paragraph (2) of the Former Local Tax Act that a former farmland holding rationalization corporation acquired before that date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新地方税法第五百八十六条第二項第八号の規定は、この法律の施行の日以後に取得される同号に規定する土地又はその取得に対して課する特別土地保有税について適用し、同日前に旧農地保有合理化法人が取得した旧地方税法第五百八十六条第二項第八号に規定する土地（同日以後に附則第三条第二項の規定により旧農地保有合理化法人が取得した当該土地を含む。）又はそ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-4051-70/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-11/par-3
The provisions of Article 586, paragraph (2), item (viii) of the New Local Tax Act apply to land prescribed in that item acquired on or after the date of enforcement of this Act, or to special land holding tax imposed on its acquisition, and with regard to land prescribed in Article 586, paragraph (2), item (viii) of the Former Local Tax Act that a former farmland holding rationalization corporation acquired before that date (including that land acquired on or after that date by a former farmland holding rationalization corporation pursuant to Article 3, paragraph (2) of the Supplementary Provisions), or to special land holding tax imposed on its acquisition, the provisions then in force continue to govern.
machine translation, not official
### 第十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4051-70/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-12
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4051-70/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-12/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
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## Cites
- suppl-4051-70/art-11/par-1: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第四条第二項第一号 → e-Gov law 355AC0000000065, 第四条第二項第一号 (Article 4, paragraph (2), item (i)), art-4/par-2/item-1 — not held in this collection
- suppl-4051-70/art-11/par-1: 同項第三号 → e-Gov law 355AC0000000065, 第四条第二項第三号 (Article 4, paragraph (2), item (iii)), art-4/par-2/item-3 — not held in this collection
- suppl-4051-70/art-11/par-2: 第七十三条の二十七の七第二項 → 地方税法 第七十三条の二十七の七第二項 (Article 73-27-7, paragraph (2)), art-73-27-7/par-2 — https://japanlaw.org/en/local-tax-act/art-73-27-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-2
- suppl-4051-70/art-11/par-3: 新地方税法第五百八十六条第二項第八号 → 地方税法 第五百八十六条第二項第八号 (Article 586, paragraph (2), item (viii)), art-586/par-2/item-8 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-8 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-8
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## 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-20261027T214204-003, 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-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-255, 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