# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（特別土地保有税に関する経過措置） — address `suppl-4111-15/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10 - 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-4111-15/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10 **第一項** 別段の定めがあるものを除き、新法の規定（新法第六百三条の二の二第三項、第六百七条第二項及び第六百八条第一項第四号並びに附則第三十一条の三の二の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十一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、平成十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-4111-15/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1999 and thereafter, and for special land holding tax imposed on land up to fiscal year 1998, the provisions then in force continue to govern. 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（新法第六百三条の二の二第三項、第六百七条第二項及び第六百八条第一項第四号並びに附則第三十一条の三の二の規定を除く。）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については、なお従前の例による。 suppl-4111-15/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-2 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on acquisitions of land apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第五百八十六条第二項第一号の五に規定する土地（平成十三年三月三十一日までに、取得され、かつ、同号に規定する設備に係る建物の敷地の用に供されるものに限る。）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、同号の規定は、なおその効力を有する。 suppl-4111-15/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-3 The provisions of Article 586, paragraph (2), item (i)-5 of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2001 and used as the site of a building pertaining to the facilities prescribed in that item) or special land holding tax imposed on its acquisition. machine translation, not official **第四項** 旧法第五百八十六条第二項第十号に規定する土地（平成十六年三月三十一日までに、取得され、かつ、同号に規定する事業（中小企業経営革新支援法附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の規定による承認を受けた構造改善計画に係るものに限る。）の用に供されるものに限る。）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、同号の規定は、なおその効力を有する。この場合において、同号中「中小企業近代化促進法」とあるのは、「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法」とする。 suppl-4111-15/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-4 The provisions of Article 586, paragraph (2), item (x) of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2004 and used for the business prescribed in that item (limited to business pertaining to a structural improvement plan that received approval under Article 4, paragraph (1) or (2) of the Small and Medium-Sized Enterprises Modernization Promotion Act (Act No. 64 of 1963) before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises)) or special land holding tax imposed on its acquisition. In this case, the phrase "Small and Medium-Sized Enterprises Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium-Sized Enterprises Modernization Promotion Act before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 18 of 1999)". machine translation, not official **第五項** 新法第六百一条第一項及び第六百三条の二の二第一項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、新法第五百九十九条第一項の規定により平成十一年八月三十一日までに申告納付すべき土地の取得に対して課すべき特別土地保有税から適用し、申告納付の期限が平成十一年二月末日以前である土地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-4111-15/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-5 The provisions of Article 601, paragraph (1) and Article 603-2-2, paragraph (1) of the New Act concerning special land holding tax imposed on acquisitions of land apply from special land holding tax to be imposed on acquisitions of land that is subject to filing and payment by August 31, 1999 pursuant to the provisions of Article 599, paragraph (1) of the New Act, and for special land holding tax imposed on acquisitions of land for which the deadline for filing and payment is on or before the end of February 1999, the provisions then in force continue to govern. machine translation, not official **第六項** 旧法附則第三十一条の二第三項に規定する土地（平成十三年三月三十一日までに、取得され、かつ、同項に規定する設備に係る工場用又は研究所用の建物の敷地の用に供されるものに限る。）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、同項の規定は、なおその効力を有する。 suppl-4111-15/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-6 The provisions of Article 31-2, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to special land holding tax imposed on land prescribed in that paragraph (limited to land that is acquired by March 31, 2001 and used as the site of a factory or laboratory building relating to facilities prescribed in that paragraph) or on its acquisition. machine translation, not official --- ## Cites - suppl-4111-15/art-10/par-1: 新法第六百三条の二の二第三項 → 地方税法 第六百三条の二の二第三項 (Article 603-2-2, paragraph (3)), art-603-2-2/par-3 — https://japanlaw.org/en/local-tax-act/art-603-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-3 - suppl-4111-15/art-10/par-1: 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-4111-15/art-10/par-1: 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-4111-15/art-10/par-2: 新法第六百三条の二の二第三項 → 地方税法 第六百三条の二の二第三項 (Article 603-2-2, paragraph (3)), art-603-2-2/par-3 — https://japanlaw.org/en/local-tax-act/art-603-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-3 - suppl-4111-15/art-10/par-2: 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-4111-15/art-10/par-2: 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-4111-15/art-10/par-5: 新法第六百一条第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/en/local-tax-act/art-601/par-1 · https://japanlaw.org/l/325AC0000000226/art-601/par-1 - suppl-4111-15/art-10/par-5: 第六百三条の二の二第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/en/local-tax-act/art-603-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-1 - suppl-4111-15/art-10/par-5: 新法第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/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四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-4 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/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-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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-20261027T214204-261, 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