# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（特別土地保有税に関する規定の適用） — address `suppl-3481-23/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13 - 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. --- ### 第十三条（特別土地保有税に関する規定の適用） — Application of Provisions on Special Land Holding Tax caption: machine translation, not official suppl-3481-23/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13 **第一項** 新法の規定中特別土地保有税に関する部分は、土地に対して課する特別土地保有税にあつては昭和四十九年度分から適用し、土地の取得に対して課する特別土地保有税にあつては昭和四十八年七月一日以後の土地の取得について適用する。 suppl-3481-23/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13/par-1 The provisions of the New Act relating to special land holding tax apply, for special land holding tax imposed on land, from fiscal year 1974, and for special land holding tax imposed on the acquisition of land, to the acquisition of land on or after July 1, 1973. machine translation, not official **第二項** 新法第五百九十九条第一項第二号の規定により昭和四十九年二月末日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法第五百九十五条及び第五百九十九条第一項第二号中「一月一日前一年以内」とあるのは、「昭和四十八年七月一日から同年十二月三十一日までの間」とする。 suppl-3481-23/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13/par-2 For special land holding tax imposed on the acquisition of land to be filed and paid by the end of February 1974 under Article 599, paragraph (1), item (ii) of the New Act, the phrase "within one year before January 1" in Article 595 and Article 599, paragraph (1), item (ii) of the New Act is deemed to be replaced with "during the period from July 1, 1973 to December 31 of that year". machine translation, not official --- ## Cites - suppl-3481-23/art-13/par-2: 新法第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2 - suppl-3481-23/art-13/par-2: 新法第五百九十五条 → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/ja/local-tax-act/art-595 · https://japanlaw.org/l/325AC0000000226/art-595 --- ## 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-20261027T202151-281, 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