# 地方税法 / Local Tax Act — 第二十三条 (Supplementary Provisions, Article 23)
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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: 第二十三条 (Supplementary Provisions, Article 23)（不動産取得税に関する規定の適用） — address `suppl-3361-74/art-23`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-23
- 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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### 第二十三条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax
caption: machine translation, not official
suppl-3361-74/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-23
**第一項** 新法第七十三条の二第七項（同法第七十三条の二十七第二項、第七十三条の二十七の二第五項及び第七十三条の二十八第二項において準用する場合を含む。）の規定は、この法律の施行の日以後において還付し、又は充当すべき額に係る還付加算金の計算について適用する。
suppl-3361-74/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-23/par-1
The provisions of Article 73-2, paragraph (7) of the New Act (including as applied mutatis mutandis under Article 73-27, paragraph (2), Article 73-27-2, paragraph (5) and Article 73-28, paragraph (2) of the New Act) apply to the calculation of interest on refund relating to amounts to be refunded or appropriated on or after the date of enforcement of this Act.
machine translation, not official
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## Cites
- suppl-3361-74/art-23/par-1: 新法第七十三条の二第七項 → 地方税法 第七十三条の二第八項 (Article 73-2, paragraph (8)), art-73-2/par-8 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-8
- suppl-3361-74/art-23/par-1: 同法第七十三条の二十七第二項 → 地方税法 第七十三条の二十七第二項 (Article 73-27, paragraph (2)), art-73-27/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-2
- suppl-3361-74/art-23/par-1: 第七十三条の二十八第二項 → 地方税法 第七十三条の二十八第二項 (Article 73-28, paragraph (2)), art-73-28/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-2
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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-20261027T214204-230, 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