# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-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: 第十五条 (Supplementary Provisions, Article 15)（特別土地保有税に関する経過措置） — address `suppl-4151-9/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-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. --- ### 第十五条（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-4151-9/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15 **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、第六百三条の二の二、附則第三十一条の三の二及び附則第三十一条の三の三の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十五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、平成十四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-4151-9/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-1 Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2002. 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、第六百三条の二の二、附則第三十一条の三の二及び附則第三十一条の三の三の規定を除く。）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-4151-9/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-2 Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on the acquisition of land applies 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** 新法第五百八十六条第二項第一号の十二の規定（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。）中同号に規定する農林漁業体験施設及び農林水産物等販売施設の用に供する家屋又は構築物の敷地の用に供する土地に関する部分は、施行日以後に新築され、又は増築される同号に規定する家屋又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する。 suppl-4151-9/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-3 The provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land), as to the part concerning land used as the site of a house or structure used for the agriculture, forestry and fisheries experience facilities and the agricultural, forestry and fishery products sales facilities prescribed in that item, apply to special land holding tax imposed 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. machine translation, not official **第四項** 新法第五百八十六条第二項第八号の二、第二十六号及び第二十七号の二、第五百八十七条の二第一項並びに附則第三十一条の三第四項及び第九項の規定（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、平成十六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、平成十五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-4151-9/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-4 The provisions of Article 586, paragraph (2), items (viii)-2, (xxvi) and (xxvii)-2, Article 587-2, paragraph (1), and Article 31-3, paragraphs (4) and (9) of the Supplementary Provisions 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 for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003. machine translation, not official **第五項** 新法第五百八十六条第二項第二十七号の六の規定（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、同号に規定する建築物で施行日以後に新築されたもの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する。 suppl-4151-9/art-15/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-5 The provisions of Article 586, paragraph (2), item (xxvii)-6 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 as the site of a building prescribed in that item that is newly constructed on or after the Effective Date. machine translation, not official **第六項** 新法第六百二条第一項第一号ホの規定は、施行日以後にされる同号に規定する譲渡に係る土地に係る特別土地保有税について適用する。 suppl-4151-9/art-15/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-6 The provisions of Article 602, paragraph (1), item (i), (e) of the New Act apply to special land holding tax on land pertaining to a transfer prescribed in that item that is made on or after the Effective Date. machine translation, not official **第七項** 旧法第六百三条の二第四項の規定は、施行日前にされた同条第二項に規定する申請に係る同条第一項の認定については、なおその効力を有する。 suppl-4151-9/art-15/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-7 The provisions of Article 603-2, paragraph (4) of the Former Act remain in force with regard to a finding under paragraph (1) of that Article pertaining to an application prescribed in paragraph (2) of that Article that was made before the Effective Date. machine translation, not official **第八項** 旧法第六百三条の二の二第二項の規定は、施行日前にされた政令で定める手続に係る同条第一項の確認については、なおその効力を有する。 suppl-4151-9/art-15/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-8 The provisions of Article 603-2-2, paragraph (2) of the Former Act remain in force with regard to a confirmation under paragraph (1) of that Article pertaining to a procedure specified by Cabinet Order that was carried out before the Effective Date. machine translation, not official **第九項** 特別土地保有税審議会については、旧法第六百三条の三の規定は、前二項の規定によりなお効力を有することとされる旧法第六百三条の二第四項又は第六百三条の二の二第二項の規定によりその権限に属させられた事項の調査審議が終了するまでの間は、なおその効力を有する。 suppl-4151-9/art-15/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-9 With regard to the Special Land Holding Tax Council, the provisions of Article 603-3 of the Former Act remain in force until the investigation and deliberation are completed on the matters placed within its authority by the provisions of Article 603-2, paragraph (4) or Article 603-2-2, paragraph (2) of the Former Act, which are to remain in force pursuant to the provisions of the preceding two paragraphs. machine translation, not official **第十項** 新法附則第三十一条第二項及び第三十一条の三第三項の規定は、平成十五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-4151-9/art-15/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-10 The provisions of Article 31, paragraph (2) and 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, 2003, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that date. machine translation, not official --- ## Cites - suppl-4151-9/art-15/par-1: 新法第六百三条の二 → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/en/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2 - suppl-4151-9/art-15/par-1: 第六百三条の二の二 → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/en/local-tax-act/art-603-2-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2 - suppl-4151-9/art-15/par-2: 新法第六百三条の二 → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/en/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2 - suppl-4151-9/art-15/par-2: 第六百三条の二の二 → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/en/local-tax-act/art-603-2-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2 - suppl-4151-9/art-15/par-4: 第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/en/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1 - suppl-4151-9/art-15/par-6: 新法第六百二条第一項第一号 → 地方税法 第六百二条第一項第一号 (Article 602, paragraph (1), item (i)), art-602/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-602/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1 - suppl-4151-9/art-15/par-9: 前二項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4151-9/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-7 - suppl-4151-9/art-15/par-9: 前二項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-4151-9/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-8 - suppl-4151-9/art-15/par-10: 新法附則第三十一条第二項 → 地方税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-3251-226/art-31/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-2 - suppl-4151-9/art-15/par-10: 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 ## 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三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-3 - 地方税法 附則第十五条第九項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-9 --- ## 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-20261027T214204-268, 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