# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（不動産取得税に関する規定の適用） — address `suppl-3401-35/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4 - 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. --- ### 第四条（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-3401-35/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4 **第一項** 新法第七十三条の二十八の二第一項の規定は、新法第七十三条の二第二項の規定により施行日以後において日本住宅公団が不動産取得税の納税義務を負うこととなるその譲渡する住宅の譲渡とあわせて譲渡する土地の取得について適用する。 suppl-3401-35/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4/par-1 The provisions of Article 73-28-2, paragraph (1) of the New Act apply to the acquisition of land transferred together with the transfer of housing that the Japan Housing Corporation transfers and in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act. machine translation, not official **第二項** 新法第七十三条の二十八の二第二項の規定は、新法第七十三条の二第二項の規定により施行日以後において日本住宅公団が不動産取得税の納税義務を負うこととなるその譲渡する住宅及び当該住宅の譲渡とあわせて譲渡する土地の取得について適用する。 suppl-3401-35/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4/par-2 The provisions of Article 73-28-2, paragraph (2) of the New Act apply to the acquisition of housing that the Japan Housing Corporation transfers and of land transferred together with the transfer of that housing, in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act. machine translation, not official --- ## Cites - suppl-3401-35/art-4/par-1: 新法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-3401-35/art-4/par-2: 新法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 --- ## 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-20261027T202151-276, translated 2026-10-28 - 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