# 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-4071-40/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-4071-40/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-4071-40/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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-4071-40/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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-4071-40/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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** 新法附則第十二条の規定は、平成七年一月一日以後の同条第一項に規定する農地、採草放牧地及び準農地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-4071-40/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-2 The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition on or after January 1, 1995 of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）附則第十二条の規定は、平成七年一月一日前に行われた同条第一項に規定する農地、採草放牧地及び準農地（次項において「農地等」という。）の取得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、同条第一項中「租税特別措置法」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）」と、同条第二項及び第三項中「租税特別措置法」とあるのは「改正前の租税特別措置法」とする。 suppl-4071-40/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 The provisions of Article 12 of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition, made before January 1, 1995, of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article (referred to as "farmland, etc." in the following paragraph). In this case, in paragraph (1) of that Article, "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to Article 36, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment' in this Article)", and in paragraphs (2) and (3) of that Article, "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation Before the Amendment". machine translation, not official **第四項** 前項の規定によりなお効力を有することとされる旧法附則第十二条第一項の規定の適用を受ける同項に規定する受贈者が施行日から平成十四年三月三十一日までの間で、かつ、農地等の贈与者の死亡の日前に農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人で政令で定めるものに対し当該農地等につき政令で定めるところにより使用貸借による権利の設定をした場合における当該受贈者の当該農地等の取得に対して課する不動産取得税については、前項の規定によりなお効力を有することとされる旧法附則第十二条第一項に定めるもののほか、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第三項から第五項までの規定の例によってその徴収を猶予するものとする。 suppl-4071-40/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 Where the donee prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act, to whom that paragraph applies by remaining in force pursuant to the provisions of the preceding paragraph, creates, between the Effective Date and March 31, 2002 and before the date of death of the donor of the farmland, etc., a right by loan for use over the farmland, etc., as provided by Cabinet Order, in favor of an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) that is specified by Cabinet Order, then with regard to real property acquisition tax imposed on the donee's acquisition of that farmland, etc., in addition to what is provided for in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act, which remains in force pursuant to the provisions of the preceding paragraph, collection of that tax is to be deferred in accordance with the rules of Article 36, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995). machine translation, not official **第五項** 前項の規定により不動産取得税の徴収の猶予をする場合における第三項の規定によりなお効力を有することとされる旧法附則第十二条第二項から第四項までの規定の適用については、同条第二項中「前項」とあるのは「前項又は地方税法の一部を改正する法律（平成七年法律第四十号。以下この条において「平成七年改正法」という。）附則第四条第四項」と、同条第三項中「第一項の規定による」とあるのは「第一項又は平成七年改正法附則第四条第四項の規定による」と、「同項」とあるのは「第一項」と、「同条第六項」とあるのは「同条第六項又は平成七年改正法附則第四条第四項の規定によりその例によるものとされる租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第五項」と、「同条第十二項」とあるのは「改正前の租税特別措置法第七十条の四第十二項」と、「同条第四項」とあるのは「改正前の租税特別措置法第七十条の四第四項」と、同条第四項中「第一項」とあるのは「第一項又は平成七年改正法附則第四条第四項」とする。 suppl-4071-40/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-5 With regard to the application of Article 12, paragraphs (2) through (4) of the Supplementary Provisions of the Former Act, which remain in force pursuant to the provisions of paragraph (3), in the case where collection of real property acquisition tax is deferred pursuant to the provisions of the preceding paragraph, in paragraph (2) of that Article, "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 4, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Local Tax Act Amendment Act' in this Article)"; in paragraph (3) of that Article, "under paragraph (1) of that Article" is deemed to be replaced with "under paragraph (1) of that Article or Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act", "that paragraph" is deemed to be replaced with "paragraph (1) of that Article", "paragraph (6) of that Article" is deemed to be replaced with "paragraph (6) of that Article or Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is followed pursuant to Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act", "paragraph (12) of that Article" is deemed to be replaced with "Article 70-4, paragraph (12) of the Act on Special Measures Concerning Taxation Before the Amendment", and "paragraph (4) of that Article" is deemed to be replaced with "Article 70-4, paragraph (4) of the Act on Special Measures Concerning Taxation Before the Amendment"; and in paragraph (4) of that Article, "paragraph (1) of that Article" is deemed to be replaced with "paragraph (1) of that Article or Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act". machine translation, not official **第六項** 前二項の規定は、地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第四条第六項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十二条第一項又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第四条第二項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。 suppl-4071-40/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 The provisions of the preceding two paragraphs apply mutatis mutandis to a person who is subject to Article 12, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remains in force pursuant to Article 4, paragraph (6) of the Supplementary Provisions of that Act, or to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991). In this case, the technical replacement of terms necessary is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4071-40/art-4/par-2: 新法附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12 - suppl-4071-40/art-4/par-2: 同条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1 - suppl-4071-40/art-4/par-3: 次項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4071-40/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - suppl-4071-40/art-4/par-4: 前項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4071-40/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 - suppl-4071-40/art-4/par-4: 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条 → e-Gov law 427AC0000000063, 第三条 (Article 3), art-3 — not held in this collection - suppl-4071-40/art-4/par-5: 前項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4071-40/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - suppl-4071-40/art-4/par-5: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4071-40/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 - suppl-4071-40/art-4/par-5: 同条第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4071-40/art-4/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 - suppl-4071-40/art-4/par-6: 前二項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4071-40/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - suppl-4071-40/art-4/par-6: 前二項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4071-40/art-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-5 - suppl-4071-40/art-4/par-6: 地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第四条第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3511-7/art-4/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-6 - suppl-4071-40/art-4/par-6: 又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4031-7/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 - 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-5 - 地方税法 附則第四条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/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-20261027T214204-256, 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