# 地方税法 / Local Tax Act — 第六百二条 (Article 602)

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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: 第六百二条 (Article 602) — address `art-602`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-602
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-602
- 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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### 第六百二条
<sup>art-602 · https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602</sup>

    **第一項**  市町村は、次の各号に掲げる者が、当該各号に定める土地の譲渡をしようとする場合において、市町村長が当該事実を認定したところに基づいて定める日（以下この項において「事実認定日」という。）から二年を経過する日までの期間（大規模な宅地の造成でその造成に要する期間が通常二年を超えることその他その期間を延長することにつきやむを得ない理由があると市町村長が認める場合には、納税義務者の申請に基づき市町村長が定める相当の期間とし、第二号又は第三号に定める土地の譲渡（第二号に定める土地の譲渡にあつては、土地収用法第八十二条の規定により土地をもつて損失を補償するために行われる場合の土地の譲渡を除く。）で、当該土地の譲渡に係る事実認定日がこれらの号に定める日後の日であるもの（第三項において「特定譲渡」という。）にあつては、当該事実認定日からこれらの号に定める日以後二年を経過する日までの期間とする。以下この項において「納税義務の免除に係る期間」という。）内に当該土地の譲渡をし、かつ、当該土地の譲渡があつたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（納税義務の免除に係る期間に係るものに限る。）に係る納税義務を免除するものとする。
    <sup>art-602/par-1 · https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1</sup>
    If a person listed in each of the following items intends to transfer the land specified in the relevant item, transfers that land within the period ending on the day on which two years elapse from a day determined by the mayor of the municipality on the basis of that mayor's finding of that fact (hereinafter in this paragraph referred to as the "fact-recognition date") (or, where the mayor of the municipality finds that the period required for developing large-scale building land ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period determined by the mayor on the application of the person liable for tax; and, for a transfer of land specified in item (ii) or (iii) (excluding, for a transfer of land specified in item (ii), a transfer made to compensate for a loss with land under Article 82 of the Expropriation of Land Act) where the fact-recognition date for the transfer of that land is a day after the day specified in those items (referred to as a "specified transfer" in paragraph (3)), the period from that fact-recognition date to the day on which two years elapse after the day specified in those items; hereinafter in this paragraph referred to as the "period for exemption from tax liability"), and receives confirmation from the mayor of the municipality that the transfer of that land has taken place, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability).
    <sup>machine translation, not official</sup>

      **一**  土地の所有者等　次に掲げる土地の譲渡
      <sup>art-602/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1</sup>
      Landowner, etc.: transfer of the following land
      <sup>machine translation, not official</sup>

        **イ**  土地の譲渡で国又は地方公共団体に対するもの（ロに掲げるものを除く。）
        <sup>art-602/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1/sub-1</sup>
        a transfer of land to the State or a local government (excluding that listed in (b));
        <sup>machine translation, not official</sup>

        **ロ**  土地の贈与による譲渡であつて、法人税法第三十七条第三項第一号に規定する寄附金に係る寄附に該当するもので政令で定めるもの
        <sup>art-602/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1/sub-2</sup>
        a transfer of land by gift that constitutes a donation relating to the donations prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act and is specified by Cabinet Order;
        <sup>machine translation, not official</sup>

        **ハ**  土地の譲渡で独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対するものであつて、当該譲渡に係る土地が当該業務を行うために直接必要であると認められるもの（土地開発公社に対する土地の譲渡である場合には、政令で定める土地の譲渡を除く。）
        <sup>art-602/par-1/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1/sub-3</sup>
        a transfer of land to the Urban Renaissance Agency, a public land development corporation, or any other corporation equivalent to these that is specified by Cabinet Order as having the purpose of carrying out operations of supplying building land or houses or of acquiring land in advance, where the land relating to the transfer is found to be directly necessary for carrying out those operations (excluding, where it is a transfer of land to a public land development corporation, a transfer of land specified by Cabinet Order);
        <sup>machine translation, not official</sup>

        **ニ**  宅地供給に資する土地の譲渡で政令で定めるもの
        <sup>art-602/par-1/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1/sub-4 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1/sub-4</sup>
        a transfer of land that contributes to the supply of building land and is specified by Cabinet Order;
        <sup>machine translation, not official</sup>

        **ホ**  土地の譲渡で民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項の民間都市開発推進機構に対するものであつて、当該譲渡に係る土地が同法附則第十四条第二項第一号に規定する業務を行うために直接必要であると認められるもの
        <sup>art-602/par-1/item-1/sub-5 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1/sub-5 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1/sub-5</sup>
        a transfer of land to the Private Urban Development Promotion Organization referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (Act No. 62 of 1987), where the land relating to the transfer is found to be directly necessary for carrying out the operations prescribed in Article 14, paragraph (2), item (i) of the Supplementary Provisions of that Act.
        <sup>machine translation, not official</sup>

      **二**  土地又は家屋を収用することができる事業（以下この項において「公共事業」という。）を行う者　当該公共事業の用に供するため不動産を収用された者、当該公共事業を行う者に当該公共事業の用に供するため不動産を譲渡した者又は当該公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた者に対する当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この号において「被収用不動産等」という。）に代わるものと市町村長が認める土地（当該被収用不動産等に対応するものとして政令で定める土地に限る。）の譲渡（土地収用法第八十二条の規定により土地をもつて損失を補償するために行われる場合以外の場合には、当該不動産を収用され、若しくは譲渡し、又は当該家屋についての移転補償金に係る契約をした日から二年以内に行われる土地の譲渡に限る。）
      <sup>art-602/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-2</sup>
      A person who carries out a project for which land or houses may be expropriated (hereinafter in this paragraph referred to as a "public works project"): the transfer, to a person whose real property has been expropriated for use in that public works project, a person who has transferred real property to the person carrying out that public works project for use in that public works project, or a person who has received relocation compensation for a house built on land expropriated or transferred for use in that public works project, of land that the mayor of the municipality finds to be a substitute for the real property that was expropriated or transferred, or in respect of which relocation compensation was received (hereinafter in this item referred to as "expropriated real property, etc.") (limited to land specified by Cabinet Order as corresponding to that expropriated real property, etc.) (where the transfer is not made to compensate for a loss with land under Article 82 of the Expropriation of Land Act, limited to a transfer of land made within two years from the day on which that real property was expropriated or transferred, or the contract for relocation compensation for that house was concluded)
      <sup>machine translation, not official</sup>

      **三**  土地開発公社又は独立行政法人都市再生機構　これらの者が公共事業を行う者に代わつて当該公共事業の用に供する不動産を取得する場合においてこれらの者に当該公共事業の用に供する不動産を譲渡した者又は当該譲渡に係る土地の上に建築されていた家屋について移転補償金を受けた者に対する当該譲渡し、又は移転補償金を受けた不動産（以下この号において「被買収不動産等」という。）に代わるものと市町村長が認める土地（当該被買収不動産等に対応するものとして政令で定める土地に限る。）の譲渡（当該不動産を譲渡し、又は当該家屋についての移転補償金に係る契約をした日から二年以内に行われる土地の譲渡に限る。）
      <sup>art-602/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-3</sup>
      A public land development corporation or the Urban Renaissance Agency: where these acquire, in place of a person carrying out a public works project, real property for use in that public works project, the transfer, to a person who has transferred real property for use in that public works project to them, or a person who has received relocation compensation for a house built on the land relating to that transfer, of land that the mayor of the municipality finds to be a substitute for the real property so transferred or in respect of which relocation compensation was received (hereinafter in this item referred to as "bought-up real property, etc.") (limited to land specified by Cabinet Order as corresponding to that bought-up real property, etc.) (limited to a transfer of land made within two years from the day on which that real property was transferred, or the contract for relocation compensation for that house was concluded)
      <sup>machine translation, not official</sup>

    **第二項**  前条第二項から第十項までの規定は、前項の場合について準用する。
    <sup>art-602/par-2 · https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2</sup>
    The provisions of paragraphs (2) to (10) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  前項の規定にかかわらず、同項において準用する前条第二項及び第四項の規定は、特定譲渡については、適用しない。
    <sup>art-602/par-3 · https://japanlaw.org/ja/local-tax-act/art-602/par-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-3</sup>
    Notwithstanding the preceding paragraph, the provisions of paragraphs (2) and (4) of the preceding Article as applied mutatis mutandis under paragraph (2) do not apply to a specified transfer.
    <sup>machine translation, not official</sup>

---

## Cites
- art-602/par-1: この項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1
- art-602/par-1: 第二号 → 地方税法 第六百二条第一項第二号 (Article 602, paragraph (1), item (ii)), art-602/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-2
- art-602/par-1: 第三号 → 地方税法 第六百二条第一項第三号 (Article 602, paragraph (1), item (iii)), art-602/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-3
- art-602/par-1: 土地収用法第八十二条 → e-Gov law 326AC0100000219, 第八十二条 (Article 82), art-82 — not held in this collection
- art-602/par-1: 第三項 → 地方税法 第六百二条第三項 (Article 602, paragraph (3)), art-602/par-3 — https://japanlaw.org/ja/local-tax-act/art-602/par-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-3
- art-602/par-1/item-1/sub-2: 法人税法第三十七条第三項第一号 → 法人税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-37/par-3/item-1
- art-602/par-1/item-1/sub-5: 民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項 → e-Gov law 362AC0000000062, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-602/par-1/item-2: この項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1
- art-602/par-1/item-2: この号 → 地方税法 第六百二条第一項第二号 (Article 602, paragraph (1), item (ii)), art-602/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-2
- art-602/par-1/item-2: 土地収用法第八十二条 → e-Gov law 326AC0100000219, 第八十二条 (Article 82), art-82 — not held in this collection
- art-602/par-1/item-3: この号 → 地方税法 第六百二条第一項第三号 (Article 602, paragraph (1), item (iii)), art-602/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-3
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第十項 (Article 601, paragraph (10)), art-601/par-10 — https://japanlaw.org/ja/local-tax-act/art-601/par-10 · https://japanlaw.org/l/325AC0000000226/art-601/par-10
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/art-601/par-2 · https://japanlaw.org/l/325AC0000000226/art-601/par-2
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/art-601/par-3 · https://japanlaw.org/l/325AC0000000226/art-601/par-3
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/art-601/par-4 · https://japanlaw.org/l/325AC0000000226/art-601/par-4
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/art-601/par-5 · https://japanlaw.org/l/325AC0000000226/art-601/par-5
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/art-601/par-6 · https://japanlaw.org/l/325AC0000000226/art-601/par-6
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/art-601/par-7 · https://japanlaw.org/l/325AC0000000226/art-601/par-7
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/art-601/par-8 · https://japanlaw.org/l/325AC0000000226/art-601/par-8
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/art-601/par-9 · https://japanlaw.org/l/325AC0000000226/art-601/par-9
- art-602/par-2: 前項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1
- art-602/par-3: 前項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2
- art-602/par-3: 前条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/art-601/par-2 · https://japanlaw.org/l/325AC0000000226/art-601/par-2
- art-602/par-3: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/art-601/par-4 · https://japanlaw.org/l/325AC0000000226/art-601/par-4

## Cited by

31 provisions cite this one. No official source publishes this direction.

- 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1
- 地方税法 第六百二条第一項 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1
- 地方税法 第六百二条第一項第二号 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-2
- 地方税法 第六百二条第一項第三号 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-3
- 地方税法 第六百二条第二項 — https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2
- 地方税法 第六百二条第三項 — https://japanlaw.org/ja/local-tax-act/art-602/par-3 · https://japanlaw.org/l/325AC0000000226/art-602/par-3
- 地方税法 第六百三条の二第五項 — https://japanlaw.org/ja/local-tax-act/art-603-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-5
- 地方税法 第六百七条第二項（特別土地保有税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2
- 地方税法 第六百八条第一項第四号（納期限後に申告納付する特別土地保有税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4
- 地方税法 第六百二十六条第一項（遊休土地に係る土地に対して課する特別土地保有税の納税義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/art-626/par-1 · https://japanlaw.org/l/325AC0000000226/art-626/par-1
- 地方税法 第六百二十七条第一項（土地に対して課する特別土地保有税に関する規定の準用） — https://japanlaw.org/ja/local-tax-act/art-627/par-1 · https://japanlaw.org/l/325AC0000000226/art-627/par-1
- 地方税法 第六百二十九条第六項（遊休土地に対して課する特別土地保有税の納税義務の免除等） — https://japanlaw.org/ja/local-tax-act/art-629/par-6 · https://japanlaw.org/l/325AC0000000226/art-629/par-6
- 地方税法 附則第三十一条の三の二第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1
- 地方税法 附則第三十一条の三の二第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-3
- 地方税法 附則第三十一条の三の二第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-5
- 地方税法 附則第三十一条の三の三第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-1
- 地方税法 附則第三十一条の三の三第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-4
- 地方税法 附則第三十一条の三の四第十一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4/par-11
- 地方税法 附則第三十一条の三の五第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-1
- 地方税法 附則第三十一条の三の五第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-2
- 地方税法 附則第三十一条の三の五第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-4
- 地方税法 附則第十二条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-12/par-1
- 地方税法 附則第十二条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-12/par-2
- 地方税法 附則第七条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-7/par-1
- 地方税法 附則第七条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-7/par-2
- 地方税法 附則第九条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7
- 地方税法 附則第七十条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-76/art-70/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-76/art-70/par-1
- 地方税法 附則第十五条第六項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-6
- 地方税法 附則第十二条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-1
- 地方税法 附則第十二条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-2
- 地方税法 附則第十二条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-7

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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-20261027T214204-150, 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