# 地方税法 / Local Tax Act — 第百十八条 (Supplementary Provisions, Article 118) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118. 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: 第百十八条 (Supplementary Provisions, Article 118)（地方税法の一部改正に伴う経過措置） — address `suppl-4251-63/art-118` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118 - 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. --- ### 第百十八条（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-4251-63/art-118 · https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118 · https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118 **第一項** 存続厚生年金基金に対する前条の規定による改正後の地方税法第七十二条の五第一項第五号及び第三百四十八条第四項の規定の適用については、同号中「日本私立学校振興・共済事業団」とあるのは「日本私立学校振興・共済事業団、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第三条第十一号に規定する存続厚生年金基金」と、同項中「地方公務員共済組合連合会」とあるのは「地方公務員共済組合連合会、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第三条第十一号に規定する存続厚生年金基金」とする。 suppl-4251-63/art-118/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118/par-1 For the purpose of applying the provisions of Article 72-5, paragraph (1), item (v) and Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding Article to a continuing employees' pension fund, the phrase "Promotion and Mutual Aid Corporation for Private Schools of Japan" in that item is deemed to be replaced with "Promotion and Mutual Aid Corporation for Private Schools of Japan, a continuing employees' pension fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013)", and the phrase "Pension Fund Association for Local Government Officials" in that paragraph is deemed to be replaced with "Pension Fund Association for Local Government Officials, a continuing employees' pension fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System". machine translation, not official **第二項** 存続連合会に対する前条の規定による改正後の地方税法第七十二条の五第一項第五号及び第三百四十八条第四項の規定の適用については、同号中「日本私立学校振興・共済事業団」とあるのは「日本私立学校振興・共済事業団、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第三条第十三号に規定する存続連合会」と、同項中「地方公務員共済組合連合会」とあるのは「地方公務員共済組合連合会、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第三条第十三号に規定する存続連合会」とする。 suppl-4251-63/art-118/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118/par-2 For the purpose of applying the provisions of Article 72-5, paragraph (1), item (v) and Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding Article to a continuing association, the phrase "Promotion and Mutual Aid Corporation for Private Schools of Japan" in that item is deemed to be replaced with "Promotion and Mutual Aid Corporation for Private Schools of Japan, a continuing association prescribed in Article 3, item (xiii) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013)", and the phrase "Pension Fund Association for Local Government Officials" in that paragraph is deemed to be replaced with "Pension Fund Association for Local Government Officials, a continuing association prescribed in Article 3, item (xiii) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System". machine translation, not official **第三項** 施行日前の前条の規定による改正前の地方税法第七十三条の七第十八号に掲げる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-4251-63/art-118/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118/par-3 With regard to real property acquisition tax imposed on the acquisition, before the Effective Date, of real property listed in Article 73-7, item (xviii) of the Local Tax Act prior to amendment by the provisions of the preceding Article, the provisions then in force continue to govern. machine translation, not official **第四項** 前条の規定による改正前の地方税法第七十三条の七第十八号の規定は、同号に掲げる不動産の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、同号中「厚生年金基金が確定給付企業年金法第百九条第四項の規定により権利を承継する場合又は企業年金基金が同法」とあるのは、「企業年金基金が公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第五条第一項の規定によりなおその効力を有するものとされた同法第二条の規定による改正前の確定給付企業年金法」とする。 suppl-4251-63/art-118/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118/par-4 The provisions of Article 73-7, item (xviii) of the Local Tax Act prior to amendment by the provisions of the preceding Article remain in force with regard to real property acquisition tax imposed on the acquisition of real property listed in that item. In this case, the phrase "an employees' pension fund succeeds to rights pursuant to Article 109, paragraph (4) of the Defined-Benefit Corporate Pension Act or a corporate pension fund under that Act" in that item is deemed to be replaced with "a corporate pension fund under the Defined-Benefit Corporate Pension Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013), which is to remain in force pursuant to Article 5, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第五項** 前条の規定による改正前の地方税法第五百八十六条第二項第五号の三の規定は、同号に掲げる土地又はその取得に対して課する特別土地保有税については、なおその効力を有する。この場合において、同号中「厚生年金基金又は企業年金連合会が厚生年金保険法」とあるのは「公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第三条第十一号に規定する存続厚生年金基金又は同条第十三号に規定する存続連合会が同法附則第五条第一項の規定によりなおその効力を有するものとされた同法第一条の規定による改正前の厚生年金保険法」と、「第百五十九条第五項」とあるのは「公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第四十条第五項」とする。 suppl-4251-63/art-118/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-63/art-118/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-63/art-118/par-5 The provisions of Article 586, paragraph (2), item (v)-3 of the Local Tax Act prior to amendment by the provisions of the preceding Article remain in force with regard to the special land holding tax imposed on the land listed in that item or on its acquisition. In this case, the phrase "an employees' pension fund or the Pension Fund Association pursuant to the Employees' Pension Insurance Act" in that item is deemed to be replaced with "a continuing employees' pension fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013) or a continuing association prescribed in item (xiii) of that Article pursuant to the Employees' Pension Insurance Act prior to amendment by the provisions of Article 1 of that Act, which is to remain in force pursuant to Article 5, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "Article 159, paragraph (5)" is deemed to be replaced with "Article 40, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System". machine translation, not official --- ## Cites - suppl-4251-63/art-118/par-1: 地方税法第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 - suppl-4251-63/art-118/par-1: 第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4 - suppl-4251-63/art-118/par-2: 地方税法第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 - suppl-4251-63/art-118/par-2: 第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4 - suppl-4251-63/art-118/par-4: 確定給付企業年金法第百九条第四項 → e-Gov law 413AC0000000050, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-341, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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