# 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-4121-4/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-4121-4/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-4121-4/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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-4121-4/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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-4121-4/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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** 旧法附則第十一条の四第十一項から第十四項までの規定は、同条第十一項に規定する住宅の取得又は同条第十二項に規定する土地の取得が施行日から平成十二年六月三十日までの間に行われたときに限り、これらの取得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、同条第十四項中「附則第十一条の四第十一項」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五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第一条の規定による改正前の地方税法附則第十一条の四第十一項」と、「同条第十一項」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五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第一条の規定による改正前の地方税法附則第十一条の四第十一項」と、「附則第十一条の四第十二項」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五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第一条の規定による改正前の地方税法附則第十一条の四第十二項」とする。 suppl-4121-4/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2 The provisions of Article 11-4, paragraphs (11) through (14) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in paragraph (11) of that Article or the acquisition of land prescribed in paragraph (12) of that Article, only where that acquisition is made between the Effective Date and June 30, 2000. In this case, in Article 11-4, paragraph (14) of the Supplementary Provisions of the Former Act, "Article 11-4, paragraph (11) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act", "paragraph (11) of that Article" is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act", and "Article 11-4, paragraph (12) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 前項の規定の適用がある場合における新法附則第十一条の三第二項及び第十一条の五第二項の規定の適用については、新法附則第十一条の三第二項中「又は第七十三条の二十七の二第一項」とあるのは「、第七十三条の二十七の二第一項又は地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十一条の四第十二項」とし、新法附則第十一条の五第二項中「又は第二項」とあるのは「若しくは第二項又は地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十一条の四第十二項」とする。 suppl-4121-4/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-3 In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 11-3, paragraph (2) and Article 11-5, paragraph (2) of the Supplementary Provisions of the New Act, "or Article 73-27-2, paragraph (1)" in Article 11-3, paragraph (2) of the Supplementary Provisions of the New Act is deemed to be replaced with ", Article 73-27-2, paragraph (1), or Article 11-4, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force and is applied with replacement of terms pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act", and "or paragraph (2)" in Article 11-5, paragraph (2) of the Supplementary Provisions of the New Act is deemed to be replaced with "or paragraph (2), or Article 11-4, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force and is applied with replacement of terms pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official **第四項** 新法附則第十一条の五第一項及び第二項の規定は、平成十二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し、同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-4121-4/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-4 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, 2000, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that day. machine translation, not official **第五項** 次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成十二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十二項又は第十一条の四第三項若しくは第五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し、同日前の当該不動産の取得又は当該土地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-4121-4/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-5 Except as provided for in the following paragraph, 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 the provisions of Article 73-14, paragraph (8), (10) or (13) and Article 73-27-2, paragraph (1) of the New Act, and Article 11, paragraph (2) or (12) and Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the New Act, made on or after January 1, 2000, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of that real property or the acquisition of that land made before that day. machine translation, not official **第六項** 平成九年四月一日から平成十一年十二月三十一日までの間において、地方税法の一部を改正する法律（平成十四年法律第十七号）による改正後の地方税法（以下この項及び次項において「平成十四年改正後の地方税法」という。）第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十三項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、平成十四年改正後の地方税法附則第十一条第三項に規定する交換によって土地が失われた場合、平成十四年改正後の地方税法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合、同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合又は同条第五項に規定する交換分合によって土地が失われた場合であって、かつ、平成十二年一月一日以後に平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は第十一条の四第三項若しくは第五項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定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、道府県知事が平成十四年改正後の地方税法第三百八十八条第一項の固定資産評価基準（当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、平成十四年改正後の地方税法第三百八十八条第一項の固定資産評価基準及び旧法附則第十七条の二第一項の修正基準）によって決定した価格）中に平成十四年改正後の地方税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これらの規定の適用については、次の表の上欄に掲げる平成十四年改正後の地方税法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第七十三条の十四第八項 登録された価格 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二分の一に相当する額を加算して得た額） 決定した価格 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二分の一に相当する額を加算して得た額） 第七十三条の十四第十項 登録された価格 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二分の一に相当する額を加算して得た額） 決定した価格 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二分の一に相当する額を加算して得た額） 第七十三条の十四第十三項 登録された価格 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二分の一に相当する額を加算して得た額） 決定した価格 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二分の一に相当する額を加算して得た額） 附則第十一条第三項 登録された価格 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二分の一に相当する額を加算して得た額） 決定した価格 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二分の一に相当する額を加算して得た額） 附則第十一条の四第三項第一号 登録された価格 登録された価格（当該価格のうち次条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二分の一に相当する額を加算して得た額） 決定した価格 決定した価格（当該価格のうち次条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二分の一に相当する額を加算して得た額） 附則第十一条の四第三項第二号 登録された価格 登録された価格（当該価格のうち次条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二分の一に相当する額を加算して得た額） 決定した価格 決定した価格（当該価格のうち次条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二分の一に相当する額を加算して得た額） 附則第十一条の四第五項 登録された価格 登録された価格（当該価格のうち次条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二分の一に相当する額を加算して得た額） 決定した価格 決定した価格（当該価格のうち次条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二分の一に相当する額を加算して得た額） suppl-4121-4/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6 In the case where, between April 1, 1997 and December 31, 1999, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) (hereinafter in this paragraph and the following paragraph referred to as the "Local Tax Act After the 2002 Amendment") was expropriated or transferred, where there is a date specified in the items of paragraph (10) of that Article corresponding to the settlement money or compensation listed in those items received for the former real property prescribed in that paragraph, where there was a public notice of an exchange and consolidation plan concerning land lost through exchange and consolidation prescribed in paragraph (13) of that Article, where land was lost by the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, where the right of common concerning land that was the object of common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was extinguished, where the customary use right concerning land that was the object of customary-use forest land improvement prescribed in item (ii) of that paragraph was extinguished, or where land was lost through exchange and consolidation prescribed in paragraph (5) of that Article, and an acquisition of real property or land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3), or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was made on or after January 1, 2000, if the price registered in the fixed assets tax ledger prescribed in those provisions (where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards of Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment (where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act, the fixed asset valuation standards of Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment and the adjustment standards of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act)) includes a price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, with regard to the application of those provisions, the words set forth in the middle column of the following table in the provisions of the Local Tax Act After the 2002 Amendment set forth in the left-hand column of the table are deemed to be replaced with the words set forth in the right-hand column of the table, respectively. Article 73-14, paragraph (8) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) Article 73-14, paragraph (10) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) Article 73-14, paragraph (13) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) Article 11, paragraph (3) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions) Article 11-4, paragraph (3), item (i) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article) Article 11-4, paragraph (3), item (ii) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article) Article 11-4, paragraph (5) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article) the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article) machine translation, not official **第七項** 前項の規定により読み替えて適用される平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は第十一条の四第三項若しくは第五項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける前項の規定により読み替えて適用される平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は第十一条の四第三項若しくは第五項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び地方税法等の一部を改正する法律（平成十二年法律第四号）第一条の規定による改正前の地方税法附則第十七条の二第一項の修正基準」と読み替えるものとする。 suppl-4121-4/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7 In the case where the prefectural governor determines the price of real property pursuant to the provisions of Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3), or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment as applied with terms replaced pursuant to the preceding paragraph, where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3), or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment as applied with terms replaced pursuant to the preceding paragraph, "the fixed asset valuation standards of Article 388, paragraph (1)" in those provisions is deemed to be replaced with "the fixed asset valuation standards of Article 388, paragraph (1) and the correction standards of Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000)". machine translation, not official **第八項** 新法附則第十二条第一項から第三項までの規定は、施行日以後に租税特別措置法（昭和三十二年法律第二十六号）第七十条の四第一項の規定の適用を受ける農地又は採草放牧地につき同条第七項に規定する賃借権等の設定がされる場合における同項に規定する貸付特例適用農地等に係る不動産取得税について適用する。 suppl-4121-4/art-5/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-8 The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, etc. to which the special provisions on leased land apply, prescribed in Article 70-4, paragraph (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), in the case where, on or after the Effective Date, a lease right, etc. prescribed in that paragraph is created on farmland or pasture land subject to the application of Article 70-4, paragraph (1) of that Act. machine translation, not official **第九項** 平成十二年四月一日から平成十四年十二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（当該不動産が新法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び新法附則第十七条の二第一項の修正基準）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二分の一に相当する額を加算して得た額）」と読み替えるものとする。 suppl-4121-4/art-5/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-9 In the case where, between April 1, 2000 and December 31, 2002, real property transferred as 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 (where that price is not registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards of Article 388, paragraph (1) of the New Act (where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the New Act, the fixed asset valuation standards of Article 388, paragraph (1) of the New Act and the correction standards of Article 17-2, paragraph (1) of the Supplementary Provisions of the New Act)) includes a 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 the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, "registered price" in that paragraph is deemed to be replaced with "registered price (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part 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))", "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 an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act)". machine translation, not official **第十項** 小笠原諸島振興開発特別措置法第十六条第一項の規定により東京都知事が不動産の価格を決定する場合において、当該不動産が新法附則第十七条の二第一項又は第二項の規定の適用を受ける土地で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「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び同法附則第十七条の二第一項の修正基準」と読み替えるものとする。 suppl-4121-4/art-5/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-10 In the case where the Governor of Tokyo determines the price of real property pursuant to the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, "the fixed asset valuation standards of Article 388, paragraph (1)" in that paragraph is deemed to be replaced with "the fixed asset valuation standards of Article 388, paragraph (1) and the correction standards of Article 17-2, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4121-4/art-5/par-2: 地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4121-4/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2 - suppl-4121-4/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4121-4/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2 - suppl-4121-4/art-5/par-3: 第十一条の五第二項 → 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-4121-4/art-5/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-4121-4/art-5/par-4: 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-4121-4/art-5/par-5: 次項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4121-4/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6 - suppl-4121-4/art-5/par-5: 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-4121-4/art-5/par-5: 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-4121-4/art-5/par-5: 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-4121-4/art-5/par-5: 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-4121-4/art-5/par-5: 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-4121-4/art-5/par-5: 附則第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4121-4/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2 - suppl-4121-4/art-5/par-6: この項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4121-4/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6 - suppl-4121-4/art-5/par-6: 次項 → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4121-4/art-5/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7 - suppl-4121-4/art-5/par-6: 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-4121-4/art-5/par-6: 同条第十項 → 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-4121-4/art-5/par-6: 同条第十三項 → 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-4121-4/art-5/par-6: 平成十四年改正後の地方税法附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3 - suppl-4121-4/art-5/par-6: 第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1 - suppl-4121-4/art-5/par-6: 第五項 → 地方税法 附則第十一条の四第五項 (Supplementary Provisions, Article 11-4, paragraph (5)), suppl-3251-226/art-11-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5 - suppl-4121-4/art-5/par-6: 平成十四年改正後の地方税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-4121-4/art-5/par-6: 平成十四年改正後の地方税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-4121-4/art-5/par-7: 前項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4121-4/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6 - suppl-4121-4/art-5/par-7: 平成十四年改正後の地方税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-4121-4/art-5/par-7: 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-4121-4/art-5/par-7: 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-4121-4/art-5/par-7: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3 - suppl-4121-4/art-5/par-7: 第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1 - suppl-4121-4/art-5/par-7: 第五項 → 地方税法 附則第十一条の四第五項 (Supplementary Provisions, Article 11-4, paragraph (5)), suppl-3251-226/art-11-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5 - suppl-4121-4/art-5/par-8: 新法附則第十二条第一項から第三項まで → 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-4121-4/art-5/par-8: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2 - suppl-4121-4/art-5/par-8: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-3 - suppl-4121-4/art-5/par-9: 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-4121-4/art-5/par-9: 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-4121-4/art-5/par-9: 新法附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1 - suppl-4121-4/art-5/par-9: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2 - suppl-4121-4/art-5/par-9: 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-4121-4/art-5/par-10: 小笠原諸島振興開発特別措置法第十六条第一項 → 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-4121-4/art-5/par-10: 新法附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1 - suppl-4121-4/art-5/par-10: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2 - 地方税法 附則第五条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-3 - 地方税法 附則第五条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-5 - 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6 - 地方税法 附則第五条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7 --- ## 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-20261027T214204-262, 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-20261027T214204-262, 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