# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（超短期所有土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — address `suppl-4101-27/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16 - 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. --- ### 第十六条（超短期所有土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income, etc. Relating to Transfer, etc. of Land Held for an Extremely Short Period caption: machine translation, not official suppl-4101-27/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16 **第一項** 所得割の納税義務者が平成十年一月一日前に行った租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正前の租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等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-4101-27/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16/par-1 The provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer, etc. of land held for an extremely short period prescribed in Article 28-5, paragraph (1) of the Act on Special Measures Concerning Taxation as it stood prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that was carried out by a person liable for the income levy before January 1, 1998. machine translation, not official ## Cited by 1 provision cites 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-4101-27/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/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-20261027T214204-260, 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