# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)
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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: 第九条 (Supplementary Provisions, Article 9)（地方税法の一部改正に伴う経過措置） — address `suppl-4101-4/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-4/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-4/art-9
- 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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### 第九条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
caption: machine translation, not official
suppl-4101-4/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4101-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-4/art-9
**第一項** 前条の規定による改正前の地方税法附則第十条第七項の規定は、協定銀行が、旧協定の定めにより旧法附則第八条第一項第一号に規定する大蔵大臣のあっせんを受けて行う破綻信用組合（旧法附則第七条第一項に規定する破綻信用組合をいう。以下この条において同じ。）の事業の全部若しくは一部の譲受け又は旧法附則第八条第一項第二号に規定する機構の委託を受けて行う破綻信用組合の資産の買取りによる不動産の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、前条の規定による改正前の地方税法附則第十条第七項中「預金保険法」とあるのは「預金保険法の一部を改正する法律（平成十年法律第四号）附則第二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預金保険法」と、地方税法附則第三十一条の二の二第一項中「第六項」とあるのは「第六項又は預金保険法の一部を改正する法律（平成十年法律第四号）附則第九条の規定によりなお効力を有することとされる同法附則第八条の規定による改正前の地方税法附則第十条第七項」とする。
suppl-4101-4/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-4/art-9/par-1
The provisions of Article 10, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article remain in force with respect to real property acquisition tax imposed on the acquisition of real property by an agreement bank through the transfer of all or part of the business of a failed credit cooperative (meaning a failed credit cooperative prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act; the same applies hereinafter in this Article) that it carries out, under the provisions of the former agreement, with the mediation of the Minister of Finance prescribed in Article 8, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, or through the purchase of assets of a failed credit cooperative that it carries out upon entrustment by the Organization prescribed in item (ii) of that paragraph. In this case, in Article 10, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article, "Deposit Insurance Act" is deemed to be replaced with "the Deposit Insurance Act prior to amendment by the Act Partially Amending the Deposit Insurance Act (Act No. 4 of 1998), which remains in force pursuant to Article 2, paragraph (2) of the Supplementary Provisions of that Act", and in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act, "paragraph (6)" is deemed to be replaced with "paragraph (6) or Article 10, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 8 of the Supplementary Provisions of the Act Partially Amending the Deposit Insurance Act (Act No. 4 of 1998), which remains in force pursuant to Article 9 of the Supplementary Provisions of that Act".
machine translation, not official
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## Cites
- suppl-4101-4/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4101-4/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4101-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-4/art-9
- suppl-4101-4/art-9/par-1: 地方税法附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第九条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-4/art-9/par-1
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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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, 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