# 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-4121-4/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)（特別土地保有税に関する経過措置） — address `suppl-4121-4/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-4121-4/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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（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-4121-4/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13 **第一項** 別段の定めがあるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、平成十二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、平成十一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-4121-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-1 Except as otherwise specially provided, the 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 2000 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1999. 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-4121-4/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-2 Except as otherwise specially provided, the provisions of the New Act 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 **第三項** 旧法第五百八十六条第二項第二号ニに規定する処理施設（施行日前に取得されたものに限る。）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-4121-4/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-3 The provisions then in force continue to govern special land holding tax imposed on land used for processing facilities prescribed in Article 586, paragraph (2), item (ii), (d) of the Former Act (limited to those acquired before the Effective Date). machine translation, not official **第四項** 新法第五百八十六条第二項第二号ルの規定（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、同号に規定する処理施設で施行日以後に取得されるもの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-4121-4/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-4 The provisions of Article 586, paragraph (2), item (ii), (k) 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 for processing facilities prescribed in that item that are acquired on or after the Effective Date. machine translation, not official **第五項** 旧法附則第三十一条の二第二項に規定する土地（施行日前に取得されたものに限る。）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-4121-4/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-5 The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-2, paragraph (2) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date). machine translation, not official **第六項** 新法附則第三十一条の三第三項の規定は、平成十二年一月一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、同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-4121-4/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-6 The provisions of Article 31-3, paragraph (3) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 2000, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day. machine translation, not official --- ## Cites - suppl-4121-4/art-13/par-4: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-4121-4/art-13/par-6: 新法附則第三十一条の三第三項 → 地方税法 附則第三十一条の三第三項 (Supplementary Provisions, Article 31-3, paragraph (3)), suppl-3251-226/art-31-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3 --- ## 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-20261027T214204-263, 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