# 地方税法 / Local Tax Act — 第四十条 (Supplementary Provisions, Article 40) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40. 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: 第四十条 (Supplementary Provisions, Article 40)（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4151-9/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40 - 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. --- ### 第四十条（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc. caption: machine translation, not official suppl-4151-9/art-40 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40 **第一項** 前条の規定による改正後の地方税法等の一部を改正する法律（以下この条において「新平成十三年地方税法等改正法」という。）附則第五条第二項の規定は、平成十六年三月一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、同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-4151-9/art-40/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-1 The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New 2001 Local Tax Act, etc. Amendment Act"), apply to real property acquisition tax to be imposed on acquisitions of real property on or after March 1, 2004, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新平成十三年地方税法等改正法附則第五条第三項の規定は、平成十五年十月一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、同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-4151-9/art-40/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-2 The provisions of Article 5, paragraph (3) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after October 1, 2003, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新平成十三年地方税法等改正法附則第八条第二項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。 suppl-4151-9/art-40/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-3 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern. machine translation, not official **第四項** 新平成十三年地方税法等改正法附則第八条第五項の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六年度分までの固定資産税については、なお従前の例による。 suppl-4151-9/art-40/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-4 The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2005 and thereafter, and for fixed assets tax up to fiscal year 2004, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-9/art-40/par-1: この条 → 地方税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4151-9/art-40 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40 ## Cited by 3 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 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-5 - 地方税法 附則第四十条第一項（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/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-20261027T202151-306, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-321, 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