# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（特別土地保有税に関する経過措置） — address `suppl-3611-14/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11 - 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. --- ### 第十一条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-3611-14/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11 **第一項** 新法第五百八十六条第二項第二号ロ及びヌ並びに第十一号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和六十一年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和六十年度分まで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-3611-14/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11/par-1 The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1986 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第二号ロ及びヌ並びに第十一号の規定（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に限る。）は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、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-3611-14/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11/par-2 The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第五百八十六条第二項第十三号の二の規定は、同号に規定する土地に係る昭和六十一年度分までの土地に対して課する特別土地保有税及び産地中小企業対策臨時措置法（昭和五十四年法律第五十三号）が効力を失う日の前日までにされる施行日前に同号に規定する承認を受けた振興計画に従つて実施する同号に規定する事業に係る土地の取得に対して課する特別土地保有税については、なおその効力を有する。 suppl-3611-14/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11/par-3 The provisions of Article 586, paragraph (2), item (xiii)-2 of the Former Act remain in force with respect to special land holding tax imposed on land for fiscal years up to and including fiscal year 1986 relating to the land prescribed in that item, and special land holding tax imposed on acquisitions of land for the business prescribed in that item carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, made by the day before the date of expiry of the Act on Temporary Measures for Small and Medium Enterprises in Production Areas (Act No. 53 of 1979). machine translation, not official --- ## Cites - suppl-3611-14/art-11/par-1: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-3611-14/art-11/par-2: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-246, 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