# 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-4061-15/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-4061-15/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-4061-15/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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-4061-15/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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-4061-15/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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** 新法附則第十一条の五第一項及び第二項の規定は、平成六年一月一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する。 suppl-4061-15/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-2 The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after January 1, 1994. machine translation, not official **第三項** 新法附則第十一条の五第三項の規定は、平成六年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十三項、第七十三条の二十七の二第一項、附則第十一条第二項若しくは第十五項又は附則第十一条の四第五項若しくは第七項の規定に規定する不動産の取得又は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する。 suppl-4061-15/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-3 The provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property or the acquisition of land prescribed in Article 73-14, paragraph (8), (10) or (13), or Article 73-27-2, paragraph (1) of the New Act, Article 11, paragraph (2) or (15) of the Supplementary Provisions of the New Act, or Article 11-4, paragraph (5) or (7) of the Supplementary Provisions of the New Act on or after January 1, 1994. machine translation, not official **第四項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第十一条の四第一項の規定は、施行日以後に同項に規定する市街化区域農地を譲渡した場合において、同項第一号に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が新法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける旧法附則第十一条の四第一項に規定する土地の取得（施行日前に行われたものに限る。）に対して課する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、同項第一号中「登録された価格」とあるのは「登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した土地を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」と、「決定した価格」とあるのは「決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した土地を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」とする。 suppl-4061-15/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-4 The provisions of Article 11-4, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition of land prescribed in Article 11-4, paragraph (1) of the Supplementary Provisions of the Former Act (limited to acquisitions made before the Effective Date), in the case where farmland in an urbanization promotion area prescribed in that paragraph is transferred on or after the Effective Date and the price registered in the fixed assets tax ledger prescribed in Article 11-4, paragraph (1), item (i) of the Supplementary Provisions of the Former Act (or, where that price has not been registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act. In this case, in Article 11-4, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, "registered price" is deemed to be replaced with "registered price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred land was transferred between April 1, 1994 and December 31, 1994))", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred land was transferred between April 1, 1994 and December 31, 1994))". machine translation, not official **第五項** 平成六年四月一日から平成八年三月三十一日までの間において、小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項に規定する譲渡した不動産を譲渡した場合において、同項に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、東京都知事が新法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「登録された価格」とあるのは「登録された価格（当該価格のうち地方税法（昭和二十五年法律第二百二十六号）附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した不動産を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」と、「地方税法（昭和二十五年法律第二百二十六号）」とあるのは「同法」と、「決定した価格」とあるのは「決定した価格（当該価格のうち同法附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した不動産を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」とする。 suppl-4061-15/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-5 In the case where, between April 1, 1994 and March 31, 1996, real property prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) is transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price has not been registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, in that paragraph, "registered price" is deemed to be replaced with "registered price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950), an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred real property was transferred between April 1, 1994 and December 31, 1994))", "the Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act, an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred real property was transferred between April 1, 1994 and December 31, 1994))". machine translation, not official --- ## Cites - suppl-4061-15/art-4/par-2: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 - suppl-4061-15/art-4/par-2: 第二項 → 地方税法 附則第十一条の五第二項 (Supplementary Provisions, Article 11-5, paragraph (2)), suppl-3251-226/art-11-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2 - suppl-4061-15/art-4/par-3: 新法附則第十一条の五第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3 - suppl-4061-15/art-4/par-3: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9 - suppl-4061-15/art-4/par-3: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11 - suppl-4061-15/art-4/par-3: 第十三項 → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14 - suppl-4061-15/art-4/par-3: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-4061-15/art-4/par-4: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - suppl-4061-15/art-4/par-4: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 - suppl-4061-15/art-4/par-5: 小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項 → e-Gov law 344AC0000000079, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - suppl-4061-15/art-4/par-5: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - suppl-4061-15/art-4/par-5: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-20261027T214204-240, 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