# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（特別土地保有税に関する経過措置） — address `suppl-4061-15/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10 - 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-4061-15/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10 **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、平成六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、平成五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-4061-15/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-1 Except as provided in paragraph (3), the provisions of the New Act relating to special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1994, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official **第二項** 第四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-4061-15/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-2 Except as provided in paragraph (4), the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五百八十六条第二項第一号の十四又は第一号の十五の規定（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、施行日以後に新築され、又は増築されるこれらの規定に規定する家屋又は構築物の敷地の用に供する土地（施行日以後に取得されたものに限る。）に対して課する特別土地保有税について適用する。 suppl-4061-15/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-3 The provisions of Article 586, paragraph (2), item (i)-14 or item (i)-15 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in those provisions that is newly built or extended on or after the Effective Date (limited to land acquired on or after the Effective Date). machine translation, not official **第四項** 新法附則第三十一条の三第二項の規定は、平成六年一月一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、同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-4061-15/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-4 The provisions of Article 31-3, paragraph (2) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 1994, and with regard to special land holding tax imposed on the acquisition of land before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4061-15/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4061-15/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-3 - suppl-4061-15/art-10/par-2: 第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4061-15/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-4 - suppl-4061-15/art-10/par-4: 新法附則第三十一条の三第二項 → 地方税法 附則第三十一条の三第二項 (Supplementary Provisions, Article 31-3, paragraph (2)), suppl-3251-226/art-31-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-1 - 地方税法 附則第十条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-2 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18/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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-255, 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