# 地方税法 / Local Tax Act — 第一条の二 (Supplementary Provisions, Article 1-2)

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- 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: 第一条の二 (Supplementary Provisions, Article 1-2)（不動産取得税に関する経過措置） — address `suppl-4231-30/art-1-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1-2
- 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.

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### 第一条の二（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-30/art-1-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1-2</sup>

**第一項**  改正後の附則第五十一条第一項及び第二項の規定は、平成二十三年三月十一日以後に取得された同条第一項に規定する代替家屋及び同条第二項に規定する代替家屋の敷地の用に供する土地の取得に対して課すべき不動産取得税について適用する。
<sup>suppl-4231-30/art-1-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1-2/par-1</sup>
The provisions of Article 51, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended apply to real property acquisition tax to be imposed on the acquisition of replacement houses prescribed in paragraph (1) of that Article and of land used as the site of replacement houses prescribed in paragraph (2) of that Article that are acquired on or after March 11, 2011.
<sup>machine translation, not official</sup>

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## 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-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-281, 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