# 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-3501-18/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-3501-18/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-3501-18/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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-3501-18/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13 **第一項** 第三項に定めるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、昭和五十年度分から適用し、昭和四十九年度分の土地に対して課する特別土地保有税については、なお従前の例による。 suppl-3501-18/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-1 Except as provided in paragraph (3), the provisions of the New Act relating to special land holding tax imposed on land apply from fiscal year 1975, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal year 1974. machine translation, not official **第二項** 次項に定めるものを除き、新法の規定中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後の土地の取得について適用し、施行日前の土地の取得に対して課する特別土地保有税については、なお従前の例による。 suppl-3501-18/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-2 Except as provided in the following paragraph, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date. machine translation, not official **第三項** 新法第五百八十五条第五項の規定は、施行日以後において同項に規定する仮使用地の使用又は収益の開始があつた場合について適用する。 suppl-3501-18/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3 The provisions of Article 585, paragraph (5) of the New Act apply where the use of, or earning of profit from, provisionally used land prescribed in that paragraph has begun on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3501-18/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3501-18/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3 - suppl-3501-18/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3501-18/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3 - suppl-3501-18/art-13/par-3: 新法第五百八十五条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/ja/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（特別土地保有税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-1 - 地方税法 附則第十三条第二項（特別土地保有税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/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-20261027T202151-281, translated 2026-10-28 - 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