# 地方税法 / Local Tax Act — 第二十二条 (Supplementary Provisions, Article 22)

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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: 第二十二条 (Supplementary Provisions, Article 22)（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の一部改正に伴う経過措置） — address `suppl-4101-27/art-22`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-22
- 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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### 第二十二条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-22</sup>

**第一項**  前条の規定による改正前の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附則第七条第四項から第六項までに規定する土地に係る平成九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。
<sup>suppl-4101-27/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-22/par-1</sup>
The provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1997 relating to the land prescribed in Article 7, paragraphs (4) through (6) 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 as it stood prior to amendment by the provisions of the preceding Article.
<sup>machine translation, not official</sup>

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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-20261027T214204-260, 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