# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)
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- 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: 第九条 (Supplementary Provisions, Article 9) — address `suppl-5041-1/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9
- 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.
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### 第九条
suppl-5041-1/art-9 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9
**第一項** 附則第一条第四号に掲げる規定による改正後の地方税法（次項及び附則第十八条第一項において「五年新法」という。）第七十三条の十八、第七十三条の二十五、第七十三条の二十七の二から第七十三条の二十七の四まで及び第七十三条の二十七の六の規定は、同号に掲げる規定の施行の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、同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-5041-1/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-1
The provisions of Article 73-18, Article 73-25, Articles 73-27-2 through 73-27-4 and Article 73-27-6 of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2023 New Act" in the following paragraph and Article 18, paragraph (1) of the Supplementary Provisions) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.
machine translation, not official
**第二項** 五年新法第七十三条の二十の二の規定は、附則第一条第四号に掲げる規定の施行の日以後にされる五年新法第三百八十二条第一項（同条第二項において準用する場合を含む。）の規定による通知について適用する。
suppl-5041-1/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-2
The provisions of Article 73-20-2 of the 2023 New Act apply to notices given on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions pursuant to Article 382, paragraph (1) of the 2023 New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article).
machine translation, not official
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## Cites
- suppl-5041-1/art-9/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-5041-1/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4
- suppl-5041-1/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5041-1/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-2
- suppl-5041-1/art-9/par-1: 附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5041-1/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1
- suppl-5041-1/art-9/par-1: 第七十三条の十八 → 地方税法 第七十三条の十八 (Article 73-18), art-73-18 — https://japanlaw.org/en/local-tax-act/art-73-18 · https://japanlaw.org/l/325AC0000000226/art-73-18
- suppl-5041-1/art-9/par-1: 第七十三条の二十五 → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/en/local-tax-act/art-73-25 · https://japanlaw.org/l/325AC0000000226/art-73-25
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の二から第七十三条の二十七の四まで → 地方税法 第七十三条の二十七の二 (Article 73-27-2), art-73-27-2 — https://japanlaw.org/en/local-tax-act/art-73-27-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-2
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の二から第七十三条の二十七の四まで → 地方税法 第七十三条の二十七の三 (Article 73-27-3), art-73-27-3 — https://japanlaw.org/en/local-tax-act/art-73-27-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-3
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の二から第七十三条の二十七の四まで → 地方税法 第七十三条の二十七の四 (Article 73-27-4), art-73-27-4 — https://japanlaw.org/en/local-tax-act/art-73-27-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の六 → 地方税法 第七十三条の二十七の六 (Article 73-27-6), art-73-27-6 — https://japanlaw.org/en/local-tax-act/art-73-27-6 · https://japanlaw.org/l/325AC0000000226/art-73-27-6
- suppl-5041-1/art-9/par-2: 五年新法第七十三条の二十の二 → 地方税法 第七十三条の二十の二 (Article 73-20-2), art-73-20-2 — https://japanlaw.org/en/local-tax-act/art-73-20-2 · https://japanlaw.org/l/325AC0000000226/art-73-20-2
- suppl-5041-1/art-9/par-2: 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-5041-1/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4
- suppl-5041-1/art-9/par-2: 五年新法第三百八十二条第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/en/local-tax-act/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1
- suppl-5041-1/art-9/par-2: 同条第二項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/en/local-tax-act/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2
## 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-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-1
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## 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-20261027T214204-305, 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