# 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-4291-2/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) — address `suppl-4291-2/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-4291-2/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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 suppl-4291-2/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10 **第一項** 三十年新法第七十三条の二第五項及び第六項の規定は、平成二十九年四月一日以後に新築された同条第五項に規定する居住用超高層建築物（建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四条第二項の規定により同法第二条第四項に規定する共用部分（以下この条において「共用部分」という。）とされた附属の建物を含む。）（同日前に最初の売買契約が締結された人の居住の用に供する専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。以下この条及び附則第十七条第五項において同じ。）を有するものを除く。）の専有部分等（専有部分及び共用部分をいう。以下この条において同じ。）の附則第一条第四号に掲げる規定の施行の日以後の取得に対して課すべき不動産取得税について適用し、同月一日前に新築された旧法第七十三条の二第四項の一棟の建物（建物の区分所有等に関する法律第四条第二項の規定により共用部分とされた附属の建物を含む。以下この条において「特定家屋」という。）の専有部分等の取得、同日以後に新築された特定家屋（同日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものに限る。）の専有部分等の取得及び同日以後に新築された特定家屋（同日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものを除く。）の専有部分等の同号に掲げる規定の施行の日前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-4291-2/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10/par-1 The provisions of Article 73-2, paragraphs (5) and (6) of the 2018 New Act apply to real property acquisition tax to be imposed on the acquisition, on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas (meaning exclusively-owned areas and common elements; the same applies hereinafter in this Article) of a high-rise residential building prescribed in Article 73-2, paragraph (5) of the 2018 New Act that is newly constructed on or after April 1, 2017 (including an attached building that is treated, pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership (Act No. 69 of 1962), as a common element prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this Article as a "common element"); excluding one having an exclusively-owned area (meaning an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership; the same applies hereinafter in this Article and Article 17, paragraph (5) of the Supplementary Provisions) used for residence by a person with whom the first sales contract was concluded before that date), and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of the exclusively-owned and common areas of a building of a single structure prescribed in Article 73-2, paragraph (4) of the Former Act that was newly constructed before April 1, 2017 (including an attached building that is treated as a common element pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership; hereinafter referred to in this Article as a "specified building"), on the acquisition of the exclusively-owned and common areas of a specified building newly constructed on or after that date (limited to one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date), and on the acquisition, before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas of a specified building newly constructed on or after that date (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date). machine translation, not official --- ## Cites - suppl-4291-2/art-10/par-1: 三十年新法第七十三条の二第五項 → 地方税法 第七十三条の二第五項 (Article 73-2, paragraph (5)), art-73-2/par-5 — https://japanlaw.org/en/local-tax-act/art-73-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-5 - suppl-4291-2/art-10/par-1: 第六項 → 地方税法 第七十三条の二第六項 (Article 73-2, paragraph (6)), art-73-2/par-6 — https://japanlaw.org/en/local-tax-act/art-73-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-6 - suppl-4291-2/art-10/par-1: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四条第二項 → 建物の区分所有等に関する法律 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-4/par-2 · https://japanlaw.org/l/337AC0000000069/art-4/par-2 - suppl-4291-2/art-10/par-1: 同法第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4 - suppl-4291-2/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-2/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10 - suppl-4291-2/art-10/par-1: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3 - suppl-4291-2/art-10/par-1: 附則第十七条第五項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-4291-2/art-17/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5 - suppl-4291-2/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-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4 ## Cited by 2 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-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4 - 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-296, 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