# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4211-29. 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: 附　則 (Supplementary Provisions) — address `suppl-4211-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4211-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-29 - 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. --- ## 附　則 平成二一年四月三〇日法律第二九号 suppl-4211-29 · https://japanlaw.org/en/local-tax-act/suppl-4211-29 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4211-29/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-29/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。 suppl-4211-29/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-29/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第十七条（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-4211-29/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4211-29/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29/art-17 **第一項** 施行日前に前条の規定による改正前の地方税法附則第十一条の四第五項の表の中欄に掲げる認定がされた同表の上欄に掲げる計画に従って事業の譲渡若しくは資産の譲渡（同項に規定する資産の譲渡をいう。以下この条において同じ。）を受けた同表の下欄に掲げる者又は当該計画（同表第三号の上欄に掲げる計画を除く。）に従って同表の下欄に掲げる者から事業の譲渡若しくは資産の譲渡を受けた者が同項に規定する不動産を取得した場合における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、なお従前の例による。 suppl-4211-29/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-29/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29/art-17/par-1 If, before the Effective Date, a person listed in the right-hand column of the table in Article 11-4, paragraph (5) of the Supplementary Provisions of the Local Tax Act before its amendment by the preceding Article who received a transfer of business or a transfer of assets (meaning a transfer of assets prescribed in that paragraph; the same applies hereinafter in this Article) in accordance with a plan listed in the left-hand column of that table for which the finding listed in the middle column of that table was made, or a person who received a transfer of business or a transfer of assets from a person listed in the right-hand column of that table in accordance with that plan (excluding a plan listed in the left-hand column of item (iii) of that table), acquires the real property prescribed in that paragraph, the provisions then in force continue to govern real property acquisition tax to be imposed on the acquisition of that real property. machine translation, not official --- ## Cites - suppl-4211-29/art-17/par-1: この条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4211-29/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4211-29/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29/art-17 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十七条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-29/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-29/art-17/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-20261027T202151-236, translated 2026-10-28 - 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-20261027T214204-238, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-278, 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