# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（不動産取得税に関する経過措置） — address `suppl-4261-4/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7 - 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. --- ### 第七条（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-4261-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7 **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-4261-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/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** 新法第七十三条の二十七の六第一項の規定は、附則第一条第九号に掲げる規定の施行の日以後の同項に規定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。 suppl-4261-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2 The provisions of Article 73-27-6, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official **第三項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第七十三条の二十七の五第一項の規定は、同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、なおその効力を有する。この場合において、同項中「農業経営基盤強化促進法（昭和五十五年法律第六十五号）第八条第一項又は第十一条の十二に規定する農地保有合理化法人又は農地利用集積円滑化団体（以下この条において「農地保有合理化法人等」という。）が、同法」とあるのは「農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）附則第三条に規定する旧農地保有合理化法人（以下この項において「旧農地保有合理化法人」という。）が同条に規定する旧農地保有合理化事業（同法による改正前の農業経営基盤強化促進法（以下この項において「旧基盤強化法」という。）」と、「の実施により政令」とあるのは「に限る。）の実施により政令」と、「又は農業経営基盤強化促進法」とあるのは「又は旧基盤強化法」と、「農地保有合理化法人等による」とあるのは「旧農地保有合理化法人による」とする。 suppl-4261-4/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-3 The provisions of Article 73-27-5, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition of land prescribed in that paragraph. In this case, the phrase "a farmland holding rationalization corporation or farmland use accumulation facilitation organization prescribed in Article 8, paragraph (1) or Article 11-12 of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (hereinafter in this Article referred to as a 'farmland holding rationalization corporation, etc.') under that Act" in that paragraph is deemed to be replaced with "a former farmland holding rationalization corporation prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013) (hereinafter in this paragraph referred to as a 'former farmland holding rationalization corporation') under the former farmland holding rationalization project prescribed in that Article (the Act on Promotion of Improvement of Agricultural Management Foundation prior to amendment by that Act (hereinafter in this paragraph referred to as the 'Former Act on Promotion of Improvement of Agricultural Management Foundation')", the phrase "through the implementation of, as specified by Cabinet Order" is deemed to be replaced with "limited to those), through the implementation of, as specified by Cabinet Order", the phrase "or the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "or the Former Act on Promotion of Improvement of Agricultural Management Foundation", and the phrase "by a farmland holding rationalization corporation, etc." is deemed to be replaced with "by a former farmland holding rationalization corporation". machine translation, not official **第四項** 新法附則第十条第五項の規定は、附則第一条第十六号に掲げる規定の施行の日以後の同項に規定する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する。 suppl-4261-4/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-4 The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (xvi) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4261-4/art-7/par-2: 新法第七十三条の二十七の六第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 - suppl-4261-4/art-7/par-2: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4261-4/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-9 - suppl-4261-4/art-7/par-3: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第八条第一項 → e-Gov law 355AC0000000065, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - suppl-4261-4/art-7/par-3: 第十一条の十二 → e-Gov law 355AC0000000065, 第十一条の十二 (Article 11-12), art-11-12 — not held in this collection - suppl-4261-4/art-7/par-4: 新法附則第十条第五項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-3251-226/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10/par-5 - suppl-4261-4/art-7/par-4: 附則第一条第十六号 → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4261-4/art-1/par-1/item-16 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16 ## 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九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-9 - 地方税法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/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-20261027T202151-341, 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-20261027T202151-341, 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