# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（地方消費税に関する経過措置） — address `suppl-4271-2/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10 - 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. --- ### 第十条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax caption: machine translation, not official suppl-4271-2/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10 **第一項** 新法の規定中地方消費税に関する部分は、附則第一条第四号に掲げる規定の施行の日以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう。以下この条において同じ。）が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（所得税法等改正法第四条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第二条第一項第八号の二に規定する特定資産の譲渡等をいう。）以外のものをいう。）及び特定課税仕入れ（新消費税法第五条第一項に規定する特定課税仕入れをいう。）に係る地方消費税について適用し、同日前に事業者が行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。）に係る地方消費税については、なお従前の例による。 suppl-4271-2/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10/par-1 The provisions of the New Act relating to local consumption tax apply to local consumption tax on a transfer of taxable assets, etc. (meaning those among the transfers of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988) other than a transfer of specified assets, etc. (meaning a transfer of specified assets, etc. prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act as amended by Article 4 of the Income Tax Act Amendment Act (hereinafter in this Article referred to as the "New Consumption Tax Act"))) and a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the New Consumption Tax Act) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter in this Article) on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern local consumption tax on a transfer of taxable assets, etc. (meaning a transfer of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) made by a business operator before that date. machine translation, not official --- ## Cites - suppl-4271-2/art-10/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4271-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-4 - suppl-4271-2/art-10/par-1: 地方税法第七十二条の七十七第一号 → 地方税法 第七十二条の七十七第一項第一号 (Article 72-77, paragraph (1), item (i)), art-72-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-77/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-1 - suppl-4271-2/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4271-2/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10 - suppl-4271-2/art-10/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4271-2/art-10/par-1: 所得税法等改正法第四条 → e-Gov law 427AC0000000009, 第四条 (Article 4), art-4 — not held in this collection - suppl-4271-2/art-10/par-1: 第二条第一項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2 ## 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四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-4 - 地方税法 附則第十条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10/par-1 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-267, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-289, 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