# 地方税法 / Local Tax Act — 第十条の三 (Supplementary Provisions, Article 10-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3. 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: 第十条の三 (Supplementary Provisions, Article 10-3)（不動産取得税の新築家屋の取得の日等に係る特例） — address `suppl-3251-226/art-10-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3 - 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. --- ### 第十条の三（不動産取得税の新築家屋の取得の日等に係る特例） — Special Provisions on the Date of Acquisition of Newly Built Houses, etc. for Real Property Acquisition Tax caption: machine translation, not official suppl-3251-226/art-10-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3 **第一項** 独立行政法人都市再生機構、地方住宅供給公社又は家屋を新築して譲渡することを業とする者で政令で定めるものが売り渡す新築の住宅に係る第七十三条の二第二項ただし書の規定の適用については、当該住宅の新築が平成十年十月一日から令和十三年三月三十一日までの間に行われたときに限り、同項ただし書中「六月」とあるのは、「一年」とする。 suppl-3251-226/art-10-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-1 With regard to the application of the proviso to Article 73-2, paragraph (2) to a newly built dwelling sold by the Urban Renaissance Agency, a Local Housing Corporation, or a person specified by Cabinet Order whose business is to newly build and transfer houses, only where the new construction of the dwelling is carried out during the period from October 1, 1998 to March 31, 2031, the phrase "six months" in the proviso to that paragraph is deemed to be replaced with "one year". machine translation, not official **第二項** 土地が取得され、かつ、当該土地の上に第七十三条の二十四第一項に規定する特例適用住宅が新築された場合における同項及び第七十三条の二十五第一項の規定の適用については、当該土地の取得が平成十六年四月一日から令和十三年三月三十一日までの間に行われたときに限り、第七十三条の二十四第一項第一号中「二年」とあるのは「三年（同日から三年以内に特例適用住宅が新築されることが困難である場合として政令で定める場合には、四年）」と、第七十三条の二十五第一項中「二年」とあるのは「三年（同号に規定する政令で定める場合には、四年）」とする。 suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-2 With regard to the application of Article 73-24, paragraph (1) and Article 73-25, paragraph (1) in the case where land is acquired and a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) is newly built on that land, only where the acquisition of that land is made during the period from April 1, 2004 to March 31, 2031, the phrase "two years" in Article 73-24, paragraph (1), item (i) is deemed to be replaced with "three years (in the case specified by Cabinet Order as a case where it is difficult for a dwelling eligible for the special measure to be newly built within three years from that date, four years)", and the phrase "two years" in Article 73-25, paragraph (1) is deemed to be replaced with "three years (in the case specified by Cabinet Order prescribed in that item, four years)". machine translation, not official --- ## Cites - suppl-3251-226/art-10-3/par-1: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 - suppl-3251-226/art-10-3/par-2: 第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3251-226/art-10-3/par-2: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-1 - suppl-3251-226/art-10-3/par-2: 第七十三条の二十四第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-5 - 地方税法 附則第二条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-2 - 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4/par-2 --- ## 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-20261027T214204-199, 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