# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（不動産取得税に関する経過措置） — address `suppl-4241-17/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4 - 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-4241-17/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4 **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-4241-17/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第十一条第十一項の規定は、同項に規定する家屋の取得が施行日から平成二十六年三月三十一日までの間に行われたときに限り、当該家屋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「平成二十四年三月三十一日」とあるのは、「平成二十六年三月三十一日」とする。 suppl-4241-17/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-2 The provisions of Article 11, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax to be imposed on the acquisition of a house prescribed in that paragraph only where that acquisition takes place during the period from the Effective Date to March 31, 2014. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2014". machine translation, not official **第三項** 施行日前に旧法附則第十一条の四第三項に規定する認定がされた同項に規定する認定中小企業承継事業再生計画に従って事業の譲渡又は資産の譲渡を受けた同項に規定する認定中小企業承継事業再生事業者が同項に規定する不動産を施行日以後に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-4241-17/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-3 With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a certified small and medium-sized enterprise succession reorganization business operator prescribed in that paragraph, which has received a transfer of business or a transfer of assets in accordance with a certified small and medium-sized enterprise succession reorganization plan prescribed in that paragraph for which the certification prescribed in that paragraph was made before the Effective Date, acquires that real property on or after the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第五十一条第四項に規定する代替家屋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-4241-17/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-4 With regard to real property acquisition tax imposed on the acquisition of a replacement house prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法附則第五十一条第五項に規定する土地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-4241-17/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-5 With regard to real property acquisition tax imposed on the acquisition of land prescribed in Article 51, paragraph (5) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第六項** 旧法附則第五十一条第六項に規定する農用地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-4241-17/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-6 With regard to real property acquisition tax imposed on the acquisition of agricultural land prescribed in Article 51, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261027T202151-336, 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