# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4)
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- 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-3611-14/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-3611-14/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14/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.
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### 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-3611-14/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-4
**第一項** 施行日前の旧法附則第十一条第一項に規定する施設、同条第六項に規定する施設、同条第七項に規定する家屋及び同条第九項に規定する施設又は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-3611-14/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-4/par-1
For real property acquisition tax imposed on the acquisition, before the Effective Date, of the facility prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Former Act, the facility prescribed in paragraph (6) of that Article, the house prescribed in paragraph (7) of that Article, and the facility or real property prescribed in paragraph (9) of that Article, the provisions then in force continue to govern.
machine translation, not official
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## 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