# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（不動産取得税に関する経過措置） — address `suppl-4111-15/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5 - 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. --- ### 第五条（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-4111-15/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5 **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-4111-15/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/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** 新法第七十三条の四第一項第四号から第五号までの規定は、平成十二年四月一日以後のこれらの規定に規定する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、同日前の旧法第七十三条の四第一項第四号及び第五号に規定す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、なお従前の例による。 suppl-4111-15/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-2 The provisions of Article 73-4, paragraph (1), items (iv) through (v) of the New Act apply to real property acquisition tax to be imposed on acquisitions of the real property prescribed in those provisions on or after April 1, 2000, and for real property acquisition tax imposed on acquisitions of the real property prescribed in Article 73-4, paragraph (1), items (iv) and (v) of the Former Act before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十三条の二十四第二項及び附則第十条の二第三項の規定は、平成十年四月一日以後に新築された新法第七十三条の二十四第一項に規定する特例適用住宅でまだ人の居住の用に供されたことのないもの及び当該特例適用住宅に係る土地を取得した場合における当該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し、同日前に新築された当該特例適用住宅及び当該特例適用住宅に係る土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、なお従前の例による。 suppl-4111-15/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-3 The provisions of Article 73-24, paragraph (2) of the New Act and Article 10-2, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) of the New Act that was newly constructed on or after April 1, 1998 and has not yet been used for residence, and the land pertaining to that dwelling eligible for the special measure, are acquired, and for real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure that was newly constructed before that date and the land pertaining to that dwelling eligible for the special measure are acquired, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第十一条の四第十一項及び第十二項の規定は、施行日前に行われた特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）第五条第一項の承認（同法第六条第一項の規定による変更の承認を含む。）又は同法第八条第一項の承認（同法第九条第一項の規定による変更の承認を含む。）に係る営業の譲渡を受けた者が取得する旧法附則第十一条の四第十一項に規定する不動産に対して課すべき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、同条第十二項中「附則第十一条の四第十一項」とあるのは、「地方税法の一部を改正する法律（平成十一年法律第十五号）による改正前の地方税法附則第十一条の四第十一項」とする。 suppl-4111-15/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-4 The provisions of Article 11-4, paragraphs (11) and (12) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property prescribed in Article 11-4, paragraph (11) of the Supplementary Provisions of the Former Act that is acquired by a person who received a transfer of business pertaining to the approval under Article 5, paragraph (1) of the Act on Temporary Measures to Facilitate Business Innovation of Specified Business Operators (Act No. 61 of 1995) (including the approval of a change under Article 6, paragraph (1) of that Act) or the approval under Article 8, paragraph (1) of that Act (including the approval of a change under Article 9, paragraph (1) of that Act) given before the Effective Date. In this case, the phrase "Article 11-4, paragraph (11) of the Supplementary Provisions" in Article 11-4, paragraph (12) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)". machine translation, not official --- ## Cites - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号 (Article 73-4, paragraph (1), item (iv)), art-73-4/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の十 (Article 73-4, paragraph (1), item (iv-10)), art-73-4/par-1/item-4-10 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-10 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-10 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の二 (Article 73-4, paragraph (1), item (iv-2)), art-73-4/par-1/item-4-2 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-2 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の三 (Article 73-4, paragraph (1), item (iv-3)), art-73-4/par-1/item-4-3 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-3 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の五 (Article 73-4, paragraph (1), item (iv-5)), art-73-4/par-1/item-4-5 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-5 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の六 (Article 73-4, paragraph (1), item (iv-6)), art-73-4/par-1/item-4-6 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-6 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-6 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の七 (Article 73-4, paragraph (1), item (iv-7)), art-73-4/par-1/item-4-7 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-7 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の八 (Article 73-4, paragraph (1), item (iv-8)), art-73-4/par-1/item-4-8 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-8 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-8 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の九 (Article 73-4, paragraph (1), item (iv-9)), art-73-4/par-1/item-4-9 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-9 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-9 - suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第五号 (Article 73-4, paragraph (1), item (v)), art-73-4/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-5 - suppl-4111-15/art-5/par-3: 新法第七十三条の二十四第二項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-4111-15/art-5/par-3: 新法第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-2 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/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-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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