# 地方税法 / Local Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（地方税法の一部改正に伴う経過措置） — address `suppl-4121-97/art-28` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28 - 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. --- ### 第二十八条（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-4121-97/art-28 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28 **第一項** 第七条の規定による改正後の地方税法附則第五条の規定は、平成十三年度以後の年度分の個人の道府県民税及び市町村民税について適用し、平成十二年度分までの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-4121-97/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28/par-1 The provisions of Article 5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 7 apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 2000. machine translation, not official **第二項** 第七条の規定による改正前の地方税法附則第十一条第十九項の規定は、旧特定目的会社による不動産の取得が施行日から平成十四年三月三十一日までに行われたときに限り、当該取得に対して課すべき不動産取得税については、なおその効力を有する。 suppl-4121-97/art-28/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28/par-2 The provisions of Article 11, paragraph (19) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 7 remain in force with respect to real property acquisition tax to be imposed on an acquisition of real property by a former special purpose company only where that acquisition is made between the Effective Date and March 31, 2002. machine translation, not official --- ## Cites - suppl-4121-97/art-28/par-1: 地方税法附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5 --- ## 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-20261027T214204-232, 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