# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3421-56. 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: 附　則 (Supplementary Provisions) — address `suppl-3421-56` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-56 - 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. --- ## 附　則 昭和四二年七月一三日法律第五六号 suppl-3421-56 · https://japanlaw.org/ja/local-tax-act/suppl-3421-56 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-56/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-56/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第六条及び附則第十三条から第三十一条までの規定は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。 suppl-3421-56/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-56/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 6 and Articles 13 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第二十八条（地方税法の一部改正に伴う経過規定） — Transitional Provisions Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3421-56/art-28 · https://japanlaw.org/ja/local-tax-act/suppl-3421-56/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56/art-28 **第一項** 中小企業等協同組合、商工組合若しくは商工組合連合会が附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項の規定による政府の助成に係る資金の貸付けを受けて、中小企業経営の近代化若しくは合理化のための中小企業者の共同利用に供する施設を取得した場合又は事業協同組合若しくは事業協同小組合若しくは協同組合連合会が同条第二項の規定による政府の助成に係る施設を地方公共団体から譲渡しを受けた場合における当該施設の取得に対して課する不動産取得税の課税標準の算定については、前条の規定による改正後の地方税法第七十三条の十四第五項の規定にかかわらず、なお従前の例による。 suppl-3421-56/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-56/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56/art-28/par-1 With respect to the calculation of the tax base of real property acquisition tax imposed on the acquisition of facilities, in the case where a small and medium-sized enterprise cooperative, a commercial and industrial association or a federation of commercial and industrial associations has received a loan of funds subject to government assistance under Article 3, paragraph (1) of the Act on Assistance for Small and Medium-sized Enterprise Modernization Funds, etc. prior to amendment by Article 13 of the Supplementary Provisions and has acquired facilities for the joint use of small and medium-sized enterprises for the modernization or rationalization of the management of small and medium-sized enterprises, or in the case where a business cooperative, a small business cooperative association or a federation of cooperatives has received transfer from a local government of facilities subject to government assistance under Article 3, paragraph (2) of that Act, the provisions then in force continue to govern, notwithstanding Article 73-14, paragraph (5) of the Local Tax Act as amended by the preceding Article. machine translation, not official **第二項** 附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第四号の事業協同組合等又は同項第五号の計画組合が、同項第四号又は第五号の規定に基づく資金の貸付けを受けて不動産を取得し、かつ、当該不動産の取得の日から五年以内に当該事業協同組合等又は計画組合の組合員又は所属員に当該不動産を譲り渡した場合において、当該事業協同組合等又は計画組合による当該不動産の取得に対して課する不動産取得税については、前条の規定による改正後の地方税法第七十三条の二十七の五第一項の規定にかかわらず、なお従前の例による。 suppl-3421-56/art-28/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-56/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56/art-28/par-2 Where a business cooperative, etc. under Article 3, paragraph (1), item (iv) of the Act on Assistance for Small and Medium-sized Enterprise Modernization Funds, etc. prior to amendment by Article 13 of the Supplementary Provisions, or a planning association under item (v) of that paragraph, acquires real property with a loan of funds based on item (iv) or (v) of that paragraph, and transfers that real property to its members or affiliated persons within five years from the date of acquisition, the provisions then in force continue to govern the real property acquisition tax imposed on the acquisition of that real property by that business cooperative, etc. or planning association, notwithstanding Article 73-27-5, paragraph (1) of the Local Tax Act as amended by the preceding Article. machine translation, not official --- ## Cites - suppl-3421-56/art-28/par-1: 地方税法第七十三条の十四第五項 → 地方税法 第七十三条の十四第六項 (Article 73-14, paragraph (6)), art-73-14/par-6 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-6 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-6 - suppl-3421-56/art-28/par-2: 地方税法第七十三条の二十七の五第一項 → 地方税法 第七十三条の二十七の五第一項 (Article 73-27-5, paragraph (1)), art-73-27-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-5/par-1 --- ## 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-20261027T202151-236, translated 2026-10-28 - 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-20261027T214204-234, 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