# 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-3531-9/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経過措置） — address `suppl-3531-9/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-3531-9/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-3531-9/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4 **第一項** 次項から第四項までに定めるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3531-9/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-1 Except as provided in paragraphs (2) through (4), the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date. machine translation, not official **第二項** 新法第七十三条の二第十二項に規定する同項の契約の効力が発生した日として政令で定める日（以下この項及び附則第十条第三項において「契約の効力発生日」という。）が施行日前の日である場合において、当該契約により新法第七十三条の二第十二項に規定する保留地予定地である土地を取得することとされている者が、自治省令で定めるところにより、施行日以後六月以内に道府県知事に対し同項の規定の適用を受けたい旨の申出をしたときは、当該契約の効力発生日が施行日であるものとみなして、同項の規定を適用する。 suppl-3531-9/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 In the case where the date specified by Cabinet Order as the date on which the contract referred to in Article 73-2, paragraph (12) of the New Act took effect (hereinafter in this paragraph and Article 10, paragraph (3) of the Supplementary Provisions referred to as the "contract effective date") falls before the Effective Date, if a person who is to acquire under that contract land that is a planned site for reserved land prescribed in Article 73-2, paragraph (12) of the New Act has, in accordance with an Order of the Ministry of Home Affairs, applied to the prefectural governor within six months after the Effective Date to the effect that the person wishes to be subject to the provisions of that paragraph, the provisions of that paragraph apply on the assumption that the contract effective date of that contract is the Effective Date. machine translation, not official **第三項** 新法第七十三条の二十七の六の規定は、昭和四十八年四月一日以後に行われた同条第一項に規定する土地の取得に係る不動産取得税について適用し、新法附則第十一条の三の規定は、同条に規定する土地の取得に係る不動産取得税について適用する。 suppl-3531-9/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-3 The provisions of Article 73-27-6 of the New Act apply to real property acquisition tax relating to the acquisition of land prescribed in paragraph (1) of that Article carried out on or after April 1, 1973, and the provisions of Article 11-3 of the Supplementary Provisions of the New Act apply to real property acquisition tax relating to the acquisition of land prescribed in that Article. machine translation, not official **第四項** 新法附則第十二条第一項から第三項までの規定は、施行日以後に租税特別措置法第七十条の四第一項本文の規定の適用を受ける新法附則第十二条第一項に規定する農地、採草放牧地及び準農地（以下この項において「農地等」という。）につき租税特別措置法第七十条の四第三項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る不動産取得税について適用し、施行日前に昭和五十三年法律第十一号による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受ける農地等につき同項第一号に規定する使用貸借による権利の設定がされた場合における当該農地等に係る不動産取得税については、なお従前の例による。 suppl-3531-9/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "farmland, etc.") that, on or after the Effective Date, is subject to the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation, in the case where a right is created by loan for use prescribed in Article 70-4, paragraph (3) of the Act on Special Measures Concerning Taxation over that farmland, etc., and the provisions then in force continue to govern real property acquisition tax on farmland, etc. that, before the Effective Date, was subject to the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by Act No. 11 of 1978, in the case where a right was created by loan for use prescribed in item (i) of that paragraph over that farmland, etc. machine translation, not official --- ## Cites - suppl-3531-9/art-4/par-1: 次項から第四項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3531-9/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - suppl-3531-9/art-4/par-1: 次項から第四項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3531-9/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-3 - suppl-3531-9/art-4/par-1: 次項から第四項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3531-9/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 - suppl-3531-9/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3531-9/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - suppl-3531-9/art-4/par-2: 附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3531-9/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 - suppl-3531-9/art-4/par-3: 新法第七十三条の二十七の六 → 地方税法 第七十三条の二十七の六 (Article 73-27-6), art-73-27-6 — https://japanlaw.org/ja/local-tax-act/art-73-27-6 · https://japanlaw.org/l/325AC0000000226/art-73-27-6 - suppl-3531-9/art-4/par-3: 同条第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 - suppl-3531-9/art-4/par-3: 新法附則第十一条の三 → 地方税法 附則第十一条の三 (Supplementary Provisions, Article 11-3), suppl-3251-226/art-11-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-3 - suppl-3531-9/art-4/par-4: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1 - suppl-3531-9/art-4/par-4: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2 - suppl-3531-9/art-4/par-4: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-3 - suppl-3531-9/art-4/par-4: この項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3531-9/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-1 - 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/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-20261027T214204-240, 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