# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（不動産取得税に関する経過措置） — address `suppl-4141-17/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3 - 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. --- ### 第三条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-4141-17/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4141-17/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 改正前の地方税法（以下「旧法」という。）附則第十条第八項の規定は、同項に規定する決定が平成十五年三月三十一日までに行われたときに限り、当該決定を受けて行う保険業法（平成七年法律第百五号）第二百六十条第二項に規定する破綻保険会社（次項において「破綻保険会社」という。）の保険契約の移転に係る移転契約に基づく不動産の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。この場合において、旧法附則第十条第八項中「平成十四年三月三十一日」とあるのは「平成十五年三月三十一日」と、新法附則第三十一条の二の二第一項中「第三十二項」とあるのは「第三十二項若しくは地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第二項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十条第八項」とする。 suppl-4141-17/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 The provisions of Article 10, paragraph (8) of the Supplementary Provisions of the Local Tax Act before the amendment (hereinafter referred to as the "Former Act") remain in force, only where the determination prescribed in that paragraph is made on or before March 31, 2003, with respect to real property acquisition tax to be imposed on the acquisition of real property under a transfer contract pertaining to the transfer of insurance policies of a failed insurance company prescribed in Article 260, paragraph (2) of the Insurance Business Act (Act No. 105 of 1995) (referred to as a "failed insurance company" in the following paragraph) made in response to that determination. In this case, the phrase "March 31, 2002" in Article 10, paragraph (8) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003", and the phrase "paragraph (32)" in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "paragraph (32), or Article 10, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002), which is to remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 旧法附則第十条第九項の規定は、同項に規定する委託の申出が平成十五年三月三十一日までに行われたときに限り、当該委託を受けて行う破綻保険会社、保険業法第二百七十条の三の六第一項第一号に規定する協定承継保険会社又は同法第百七十四条第九項に規定する清算保険会社の資産の買取りによる不動産の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。この場合において、旧法附則第十条第九項中「平成十四年三月三十一日」とあるのは「平成十五年三月三十一日」と、新法附則第三十一条の二の二第一項中「第三十二項」とあるのは「第三十二項若しくは地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第三項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十条第九項」とする。 suppl-4141-17/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 The provisions of Article 10, paragraph (9) of the Supplementary Provisions of the Former Act remain in force, only where the request for entrustment prescribed in that paragraph is made on or before March 31, 2003, with respect to real property acquisition tax to be imposed on the acquisition of real property by the purchase of assets of a failed insurance company, an agreement-succeeding insurance company prescribed in Article 270-3-6, paragraph (1), item (i) of the Insurance Business Act, or a liquidating insurance company prescribed in Article 174, paragraph (9) of that Act, made in response to that entrustment. In this case, the phrase "March 31, 2002" in Article 10, paragraph (9) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003", and the phrase "paragraph (32)" in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "paragraph (32), or Article 10, paragraph (9) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002), which is to remain in force pursuant to the provisions of Article 3, paragraph (3) of the Supplementary Provisions of that Act". machine translation, not official **第四項** 旧法附則第十一条第十三項の規定は、同項に規定する不動産の取得が施行日から平成十六年三月三十一日までの間に行われたときに限り、当該不動産の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。この場合において、同項中「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。 suppl-4141-17/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-4 The provisions of Article 11, paragraph (13) of the Supplementary Provisions of the Former Act remain in force, only where the acquisition of real property prescribed in that paragraph is made during the period from the Effective Date to March 31, 2004, with respect to real property acquisition tax to be imposed on the acquisition of that real property. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2004". machine translation, not official --- ## Cites - suppl-4141-17/art-3/par-2: 保険業法（平成七年法律第百五号）第二百六十条第二項 → e-Gov law 407AC0000000105, 第二百六十条第二項 (Article 260, paragraph (2)), art-260/par-2 — not held in this collection - suppl-4141-17/art-3/par-2: 次項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-17/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 - suppl-4141-17/art-3/par-2: 新法附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1 - suppl-4141-17/art-3/par-2: 地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-17/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 - suppl-4141-17/art-3/par-3: 保険業法第二百七十条の三の六第一項第一号 → e-Gov law 407AC0000000105, 第二百七十条の三の六第一項第一号 (Article 270-3-6, paragraph (1), item (i)), art-270-3-6/par-1/item-1 — not held in this collection - suppl-4141-17/art-3/par-3: 同法第百七十四条第九項 → e-Gov law 407AC0000000105, 第百七十四条第九項 (Article 174, paragraph (9)), art-174/par-9 — not held in this collection - suppl-4141-17/art-3/par-3: 新法附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1 - suppl-4141-17/art-3/par-3: 地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-17/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 - 地方税法 附則第三条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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