# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — address `suppl-3491-19/art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-19 - 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. --- ### 第十九条（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — Application of Provisions on Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Short-Term Capital Gains caption: machine translation, not official suppl-3491-19/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-19 **第一項** 新法附則第三十五条第一項（租税特別措置法第三十二条第二項に規定する譲渡に係る同条第一項に規定する譲渡所得に関する部分に限る。）の規定は、施行日以後に租税特別措置法第三十二条第二項に規定する譲渡をする場合について適用する。 suppl-3491-19/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-19/par-1 The provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to capital gains prescribed in Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation that arise from a transfer prescribed in paragraph (2) of that Article) apply where a transfer prescribed in Article 32, paragraph (2) of the Act on Special Measures Concerning Taxation is made on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3491-19/art-19/par-1: 新法附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/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-20261027T214204-238, 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