# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4121-15. 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: 附　則 (Supplementary Provisions) — address `suppl-4121-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-15 - 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. --- ## 附　則 平成一二年三月三一日法律第一五号 suppl-4121-15 · https://japanlaw.org/en/local-tax-act/suppl-4121-15 · https://japanlaw.org/l/325AC0000000226/suppl-4121-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-15/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-15/art-1 **第一項** この法律は、平成十二年四月一日から施行する。 suppl-4121-15/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-15/art-1/par-1 This Act comes into effect on April 1, 2000. machine translation, not official ### 第十二条（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-4121-15/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4121-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-15/art-12 **第一項** 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。）第五百八十六条第二項第一号の七の規定（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、施行日以後に新設され、若しくは増設される同号に規定する設備に係る工場用の建物の敷地の用に供する土地又は施行日以後に新築され、若しくは増築される同号に規定する家屋若しく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し、施行日前に新設され、若しくは増設された前条の規定による改正前の地方税法第五百八十六条第二項第一号の七に規定する設備に係る工場用の建物の敷地の用に供する土地又は施行日前に新築され、若しくは増築された同号に規定する家屋若しく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は、なお従前の例による。 suppl-4121-15/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-15/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-15/art-12/par-1 The provisions of Article 586, paragraph (2), item (i)-7 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax 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 factory building relating to facilities prescribed in that item that are newly installed or expanded on or after the Effective Date, or 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 Effective Date, and the provisions then in force continue to govern special land holding tax imposed on land used as the site of a factory building relating to facilities prescribed in Article 586, paragraph (2), item (i)-7 of the Local Tax Act prior to amendment by the provisions of the preceding Article that were newly installed or expanded before the Effective Date, or on land used as the site of a house or structure prescribed in that item that was newly constructed or extended before the Effective Date. machine translation, not official **第二項** 新地方税法第五百八十六条第二項第一号の七の規定（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に限る。）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-4121-15/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-15/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-15/art-12/par-2 The provisions of Article 586, paragraph (2), item (i)-7 of the New Local Tax Act (limited to the part concerning special land holding tax imposed on the acquisition of land) 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. machine translation, not official --- ## Cites - suppl-4121-15/art-12/par-1: 第五百八十六条第二項第一号の七 → 地方税法 第五百八十六条第二項第一号の七 (Article 586, paragraph (2), item (i-7)), art-586/par-2/item-1-7 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-7 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-7 - suppl-4121-15/art-12/par-2: 新地方税法第五百八十六条第二項第一号の七 → 地方税法 第五百八十六条第二項第一号の七 (Article 586, paragraph (2), item (i-7)), art-586/par-2/item-1-7 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-7 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-7 --- ## 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-20261027T202151-236, 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-20261027T214204-261, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-263, 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