# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（特別土地保有税に関する経過措置） — address `suppl-4101-27/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9 - 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. --- ### 第九条（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-4101-27/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9 **第一項** 別段の定めがあるものを除き、新法の規定（新法第五百九十条から第五百九十二条までの規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十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、平成九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-4101-27/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land (excluding the provisions of Articles 590 through 592 of the New Act) apply to special land holding tax imposed on land for fiscal year 1998 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1997. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定（第五百九十条から第五百九十二条までの規定を除く。）中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（旧法附則第三十一条の四第二項の規定により課する特別土地保有税を除く。）については、なお従前の例による。 suppl-4101-27/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-2 Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on the acquisition of land (excluding the provisions of Articles 590 through 592) apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date (excluding special land holding tax imposed pursuant to Article 31-4, paragraph (2) of the Supplementary Provisions of the Former Act). machine translation, not official **第三項** 新法第五百八十六条第二項第一号の十の規定（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、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において当該設備に係る建物の敷地の用に供する土地及び同日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4101-27/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-3 The provisions of Article 586, paragraph (2), item (i)-10 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 used as the site of a building relating to facilities prescribed in that item that are newly installed or expanded on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, where those facilities are used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after that date. machine translation, not official **第四項** 新法第五百八十六条第二項第一号の十四の規定（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。）中宿泊施設の用に供する家屋又は構築物の敷地の用に供する土地に関する部分は、施行日以後に新築され、又は増築される当該家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4101-27/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-4 The part of the provisions of Article 586, paragraph (2), item (i)-14 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date. machine translation, not official **第五項** 新法第五百八十六条第二項第一号の二十一の規定（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、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新設され、又は増設される同号に規定する設備に係る同号に規定する建物であって同日以後に新築され、又は増築されるものを同号に規定する事業の用に供した場合において、当該建物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4101-27/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-5 The provisions of Article 586, paragraph (2), item (i)-21 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 used as the site of a building prescribed in that item relating to facilities prescribed in that item that are newly installed or expanded on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, where that building, which is newly constructed or extended on or after that date, is used for the business prescribed in that item. machine translation, not official **第六項** 新法第五百八十六条第二項第一号の二十二の規定（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、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4101-27/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-6 The provisions of Article 586, paragraph (2), item (i)-22 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 used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa. machine translation, not official **第七項** 新法第六百二条、第六百三条の二から第六百三条の三まで、第六百七条第二項、第六百八条第一項第四号、第六百二十六条及び第六百二十九条第六項並びに新法附則第三十一条の二第八項（新法第六百二十六条の規定に関する部分に限る。）、第三十八条第五項（新法第六百二十六条の規定に関する部分に限る。）及び第三十九条第九項（新法第六百二十六条の規定に関する部分に限る。）の規定中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は、施行日以後に取得される土地の取得及び施行日前の土地の取得であって新法第五百九十九条第一項第二号又は第三号の規定により平成十一年二月末日までに申告納付すべきもの（平成十年二月末日までに申告納付した、又は申告納付すべきであったものを除く。以下この項において「平成十一年二月末日までに申告納付すべき土地の取得」という。）に対して課する特別土地保有税について適用し、施行日前の土地の取得（平成十一年二月末日までに申告納付すべき土地の取得を除く。）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-4101-27/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7 The part of the provisions of Article 602, Articles 603-2 through 603-3, Article 607, paragraph (2), Article 608, paragraph (1), item (iv), Article 626 and Article 629, paragraph (6) of the New Act, and of Article 31-2, paragraph (8) (limited to the part relating to the provisions of Article 626 of the New Act), Article 38, paragraph (5) (limited to the part relating to the provisions of Article 626 of the New Act) and Article 39, paragraph (9) (limited to the part relating to the provisions of Article 626 of the New Act) of the Supplementary Provisions of the New Act, that concerns special land holding tax imposed on the acquisition of land applies to special land holding tax to be imposed on acquisitions of land made on or after the Effective Date and on acquisitions of land before the Effective Date for which filing and payment are to be made by the end of February 1999 pursuant to Article 599, paragraph (1), item (ii) or (iii) of the New Act (excluding those for which filing and payment were made, or should have been made, by the end of February 1998; hereinafter in this paragraph referred to as "land acquisition for which filing and payment are to be made by the end of February 1999"), and the provisions then in force continue to govern special land holding tax imposed on acquisitions of land before the Effective Date (excluding land acquisition for which filing and payment are to be made by the end of February 1999). machine translation, not official **第八項** 平成十年一月一日前の土地の取得に対して課する特別土地保有税（旧法附則第三十一条の四第二項の規定により課する特別土地保有税に限る。）については、なお従前の例による。 suppl-4101-27/art-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-8 The provisions then in force continue to govern special land holding tax imposed on the acquisition of land before January 1, 1998 (limited to special land holding tax imposed pursuant to Article 31-4, paragraph (2) of the Supplementary Provisions of the Former Act). machine translation, not official --- ## Cites - suppl-4101-27/art-9/par-1: 新法第五百九十条から第五百九十二条まで → 地方税法 第五百九十条 (Article 590), art-590 — https://japanlaw.org/en/local-tax-act/art-590 · https://japanlaw.org/l/325AC0000000226/art-590 - suppl-4101-27/art-9/par-1: 新法第五百九十条から第五百九十二条まで → 地方税法 第五百九十一条 (Article 591), art-591 — https://japanlaw.org/en/local-tax-act/art-591 · https://japanlaw.org/l/325AC0000000226/art-591 - suppl-4101-27/art-9/par-1: 新法第五百九十条から第五百九十二条まで → 地方税法 第五百九十二条 (Article 592), art-592 — https://japanlaw.org/en/local-tax-act/art-592 · https://japanlaw.org/l/325AC0000000226/art-592 - suppl-4101-27/art-9/par-7: 新法第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/en/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602 - suppl-4101-27/art-9/par-7: 第六百三条の二から第六百三条の三まで → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/en/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2 - suppl-4101-27/art-9/par-7: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/en/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2 - suppl-4101-27/art-9/par-7: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4 - suppl-4101-27/art-9/par-7: 第六百二十六条 → 地方税法 第六百二十六条 (Article 626), art-626 — https://japanlaw.org/en/local-tax-act/art-626 · https://japanlaw.org/l/325AC0000000226/art-626 - suppl-4101-27/art-9/par-7: 第六百二十九条第六項 → 地方税法 第六百二十九条第六項 (Article 629, paragraph (6)), art-629/par-6 — https://japanlaw.org/en/local-tax-act/art-629/par-6 · https://japanlaw.org/l/325AC0000000226/art-629/par-6 - suppl-4101-27/art-9/par-7: 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-4101-27/art-9/par-7: 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-4101-27/art-9/par-7: この項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4101-27/art-9/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7 ## 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五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-5 - 地方税法 附則第九条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7 --- ## 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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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