# 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-4071-40/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)（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — address `suppl-4071-40/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-4071-40/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc. caption: machine translation, not official suppl-4071-40/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13 **第一項** 次項に定めるものを除き、新法附則第三十四条第一項の規定は、所得割の納税義務者が平成七年一月一日以後に行う租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正後の租税特別措置法（第三項及び第五項において「改正後の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法（次項及び次条において「改正前の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4071-40/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 Except as provided for in the following paragraph, the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (referred to in paragraphs (3) and (5) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1995, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (referred to in the following paragraph and the following Article as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる改正前の租税特別措置法第三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十四条第一項の規定の適用については、同項中「第三十六条第一項」とあるのは「第三十六条第一項若しくは租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十八条第一項若しくは第二項」と、「又は同法」とあるのは「又は租税特別措置法」とする。 suppl-4071-40/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-2 With regard to the application of the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "Article 36, paragraph (1)" in Article 34, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 36, paragraph (1), or Article 38, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "or that Act" is deemed to be replaced with "or the Act on Special Measures Concerning Taxation". machine translation, not official **第三項** 新法附則第三十四条第二項の規定は、所得割の納税義務者が平成八年一月一日以後に行う改正後の租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用する。 suppl-4071-40/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-3 The provisions of Article 34, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that a person liable for the income levy makes on or after January 1, 1996. machine translation, not official **第四項** 平成七年一月一日から同年十二月三十一日までの間に行う新法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る同条の規定の適用については、同条第一項中「前条第一項各号（同条第二項の規定により読み替えて適用される場合を含む。）」とあるのは「前条第一項各号」と、同条第四項中「前条第五項」とあるのは「前条第四項」とする。 suppl-4071-40/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-4 With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to transfers made between January 1, 1995 and December 31, 1995 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the phrase "the items of paragraph (1) of the preceding Article (including where applied by replacing terms pursuant to paragraph (2) of that Article)" in paragraph (1) of that Article is deemed to be replaced with "the items of paragraph (1) of the preceding Article", and the phrase "paragraph (5) of the preceding Article" in paragraph (4) of that Article is deemed to be replaced with "paragraph (4) of the preceding Article". machine translation, not official **第五項** 平成七年一月一日から同年十二月三十一日までの間に行う改正後の租税特別措置法第三十一条の三第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る新法附則第三十四条の三第三項の規定の適用については、同項中「同条第五項」とあるのは、「同条第四項」とする。 suppl-4071-40/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5 With regard to the application of the provisions of Article 34-3, paragraph (3) of the Supplementary Provisions of the New Act to transfers, made between January 1, 1995 and December 31, 1995, of the land, etc. or buildings, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that fall under the residential property prescribed in that paragraph, the phrase "paragraph (5) of that Article" in that paragraph is deemed to be replaced with "paragraph (4) of that Article". machine translation, not official --- ## Cites - suppl-4071-40/art-13/par-1: 次項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4071-40/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-2 - suppl-4071-40/art-13/par-1: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4071-40/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4071-40/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-3 - suppl-4071-40/art-13/par-1: 第五項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4071-40/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5 - suppl-4071-40/art-13/par-1: 次条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-40/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 - suppl-4071-40/art-13/par-2: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4071-40/art-13/par-2: 第三十六条第一項 → 地方税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/local-tax-act/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-36/par-1 - suppl-4071-40/art-13/par-3: 新法附則第三十四条第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2 - suppl-4071-40/art-13/par-4: 新法附則第三十四条の二第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-4071-40/art-13/par-4: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2 - suppl-4071-40/art-13/par-4: 同条 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-4071-40/art-13/par-4: 前条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4071-40/art-13/par-4: 同条第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2 - suppl-4071-40/art-13/par-4: 同条第四項 → 地方税法 附則第三十四条の二第四項 (Supplementary Provisions, Article 34-2, paragraph (4)), suppl-3251-226/art-34-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-4 - suppl-4071-40/art-13/par-4: 前条第五項 → 地方税法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-3251-226/art-34/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-5 - suppl-4071-40/art-13/par-4: 前条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-4071-40/art-13/par-5: 新法附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-1 - 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-4071-40/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-2 - 地方税法 附則第十三条第一項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/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-20261027T202151-306, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-306, 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