# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4121-47. 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: 附　則 (Supplementary Provisions) — address `suppl-4121-47` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4121-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-47 - 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. --- ## 附　則 平成一二年四月二六日法律第四七号 suppl-4121-47 · https://japanlaw.org/ja/local-tax-act/suppl-4121-47 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-47/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-1 **第一項** この法律は、平成十三年三月一日から施行する。 suppl-4121-47/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-1/par-1 This Act comes into effect on March 1, 2001. machine translation, not official ### 第十四条（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-4121-47/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-14 **第一項** 平成十三年三月一日前にされた前条の規定による改正前の地方税法（次項において「旧地方税法」という。）附則第十一条第十七項に規定する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-4121-47/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-14/par-1 The provisions then in force continue to govern real property acquisition tax imposed on the acquisition of land prescribed in Article 11, paragraph (17) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article (referred to as the "Former Local Tax Act" in the following paragraph) made before March 1, 2001. machine translation, not official **第二項** 旧地方税法附則第三十一条の三第五項に規定する土地に係る平成十三年度分までの特別土地保有税及び平成十三年三月一日前にされた同項に規定する土地の取得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。 suppl-4121-47/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-14/par-2 The provisions then in force continue to govern special land holding tax up to fiscal year 2001 relating to land prescribed in Article 31-3, paragraph (5) of the Supplementary Provisions of the Former Local Tax Act, and special land holding tax imposed on the acquisition of land prescribed in that paragraph made before March 1, 2001. machine translation, not official --- ## Cites - suppl-4121-47/art-14/par-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4121-47/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-14/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-47/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-47/art-14/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-20261027T202151-236, translated 2026-10-28 - 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-20261027T214204-263, 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