# 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-3601-9/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-3601-9/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-3601-9/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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-3601-9/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4 **第一項** 別段の定めがあるものを除き、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-3601-9/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十三条の十四第一項の規定は、昭和六十年七月一日以後の同項に規定する住宅の取得に対して課すべき不動産取得税について適用し、同日前の同項に規定する住宅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-3601-9/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-2 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1985, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、昭和六十年七月一日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、同日以後、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合において、同条第二項の規定により前後の住宅の建築をもつて一戸の住宅の建築とみなされるときにおける当該住宅の取得に対して課する不動産取得税について適用する。 suppl-3601-9/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings in the case where a person who built a dwelling before July 1, 1985 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and the construction of the earlier and later dwellings is deemed to be the construction of one dwelling unit pursuant to the provisions of paragraph (2) of that Article. machine translation, not official **第四項** 旧法第七十三条の二十八第二項の規定は、施行日前に同条第一項の規定の適用を受ける土地及び同項に規定する旧法第七十三条の二第二項の規定により地方住宅供給公社が不動産取得税の納税義務を負うこととなる住宅について、施行日以後に地方住宅供給公社から最初に譲渡が行われた場合における当該不動産の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、旧法第七十三条の二十八第二項中「前項」とあるのは、「地方税法等の一部を改正する法律（昭和六十年法律第九号）第一条の規定による改正前の地方税法第七十三条の二十八第一項」とする。 suppl-3601-9/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-4 The provisions of Article 73-28, paragraph (2) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property in the case where, with respect to the land subject to paragraph (1) of that Article before the Effective Date and the dwellings for which a Local Housing Corporation comes to bear tax liability for real property acquisition tax pursuant to Article 73-2, paragraph (2) of the Former Act as prescribed in Article 73-28, paragraph (1) of the Former Act, the first transfer from the Local Housing Corporation takes place on or after the Effective Date. In this case, the phrase "the preceding paragraph" in Article 73-28, paragraph (2) of the Former Act is deemed to be replaced with "Article 73-28, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 1985)". machine translation, not official **第五項** 新法附則第十条の二第二項の規定は、昭和五十九年四月一日以後に新築された新法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税について適用し、同日前に新築された同号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税については、なお従前の例による。 suppl-3601-9/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-5 The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land for a dwelling eligible for the special measure under Article 73-24, paragraph (1), item (iii) of the New Act newly built on or after April 1, 1984, and for real property acquisition tax to be imposed on the acquisition of land for a dwelling eligible for the special measure under that item newly built before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3601-9/art-4/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3601-9/art-4/par-3: 前項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3601-9/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-2 - suppl-3601-9/art-4/par-3: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3601-9/art-4/par-3: この項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3601-9/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 - suppl-3601-9/art-4/par-3: 同条第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2 - suppl-3601-9/art-4/par-5: 新法附則第十条の二第二項 → 地方税法 附則第十条の三第二項 (Supplementary Provisions, Article 10-3, paragraph (2)), suppl-3251-226/art-10-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-2 - suppl-3601-9/art-4/par-5: 新法第七十三条の二十四第一項第三号 → 地方税法 第七十三条の二十四第一項第三号 (Article 73-24, paragraph (1), item (iii)), art-73-24/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-1 - 地方税法 附則第四条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-245, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27