# 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-4131-8/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-4131-8/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-4131-8/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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** 旧法第七十三条の四第一項第十二号の規定は、独立行政法人雇用・能力開発機構が同号に規定する不動産のうち石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律（平成十二年法律第十六号）附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法（昭和三十四年法律第百九十九号）第二十三条第一項第二号に規定する業務の用に供するものを取得した場合における当該不動産の取得に対して課すべき不動産取得税については、当該不動産の取得が平成十六年三月一日から平成十七年三月三十日までの間に行われたときに限り、なおその効力を有する。この場合において、旧法第七十三条の四第一項第十二号中「雇用・能力開発機構」とあるのは「独立行政法人雇用・能力開発機構」と、「炭鉱労働者等の雇用の安定等に関する臨時措置法」とあるのは「石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律（平成十二年法律第十六号）附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法」とする。 suppl-4131-8/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-2 The provisions of Article 73-4, paragraph (1), item (xii) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property in the case where the Employment and Human Resources Development Organization of Japan, Independent Administrative Agency acquires real property prescribed in that item that is used for the business prescribed in Article 23, paragraph (1), item (ii) of the Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. (Act No. 199 of 1959) prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act, only where the acquisition of that real property is made between March 1, 2004 and March 30, 2005. In this case, in Article 73-4, paragraph (1), item (xii) of the Former Act, "Employment and Human Resources Development Organization of Japan" is deemed to be replaced with "Employment and Human Resources Development Organization of Japan, Independent Administrative Agency", and "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc." is deemed to be replaced with "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act". machine translation, not official **第三項** 旧法附則第十条第五項の規定は、同項に規定する土地の取得が平成十五年十月一日から平成十九年三月三十一日までの間に行われたときに限り、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、なおその効力を有する。この場合において、同項中「日本鉄道建設公団が日本国有鉄道清算事業団の債務等の処理に関する法律附則第二条第一項の規定により旧日本国有鉄道清算事業団から承継し、かつ、所有する土地」とあるのは「独立行政法人鉄道建設・運輸施設整備支援機構が独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）附則第二条第一項の規定により、同項の規定による解散前の日本鉄道建設公団（以下この項において「旧日本鉄道建設公団」という。）から承継し、かつ、所有する土地であつて旧日本鉄道建設公団が日本国有鉄道清算事業団の債務等の処理に関する法律附則第二条第一項の規定により旧日本国有鉄道清算事業団から承継したもの」と、「平成十三年三月三十一日」とあるのは「平成十九年三月三十一日」とする。 suppl-4131-8/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-3 The provisions of Article 10, paragraph (5) 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 land prescribed in that paragraph, only where the acquisition of that land is made between October 1, 2003 and March 31, 2007. In this case, in Article 10, paragraph (5) of the Supplementary Provisions of the Former Act, "land that the Japan Railway Construction Public Corporation succeeded to from the former JNR Settlement Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation and owns" is deemed to be replaced with "land that the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency succeeded to, pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), from the Japan Railway Construction Public Corporation prior to dissolution under that paragraph (hereinafter in this paragraph referred to as the "former Japan Railway Construction Public Corporation") and owns, and that the former Japan Railway Construction Public Corporation succeeded to from the former JNR Settlement Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation", and "March 31, 2001" is deemed to be replaced with "March 31, 2007". machine translation, not official **第四項** 預金保険法の一部を改正する法律（平成十二年法律第九十三号）第六条の規定による改正前の預金保険法附則第七条第一項第一号に規定する協定銀行が、同項に規定する協定の定めにより同法附則第八条第一項第一号に規定する内閣総理大臣のあっせんを受けて行う破綻金融機関（同法第二条第四項に規定する破綻金融機関をいう。以下この項において同じ。）の同号に規定する営業の全部若しくは一部の譲受け又は同法附則第八条第一項第二号に規定する預金保険機構の委託を受けて行う破綻金融機関の資産の買取りにより不動産を取得した場合における当該不動産の取得に対して課すべき不動産取得税については、旧法附則第十条第六項の規定は、なおその効力を有する。この場合において、同項中「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（平成十二年法律第九十三号）第六条の規定による改正前の預金保険法」とする。 suppl-4131-8/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-4 With regard to real property acquisition tax to be imposed on the acquisition of real property in the case where an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000) acquires real property through the transfer of all or part of the business prescribed in item (i) of Article 8, paragraph (1) of the Supplementary Provisions of the Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000) of a failed financial institution (meaning a failed financial institution prescribed in Article 2, paragraph (4) of the Deposit Insurance Act prior to that amendment; the same applies hereinafter in this paragraph) that it carries out, under the agreement prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, with the mediation of the Prime Minister prescribed in Article 8, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, or through the purchase of assets of a failed financial institution that it carries out upon entrustment by the Deposit Insurance Corporation prescribed in Article 8, paragraph (1), item (ii) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, the provisions of Article 10, paragraph (6) of the Supplementary Provisions of the Former Act remain in force. In this case, "Deposit Insurance Act" in Article 10, paragraph (6) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000)". machine translation, not official **第五項** 旧法附則第十一条第十二項、第十一条の五第三項及び第十一条の六の規定は、旧法附則第十一条第十二項に規定する不動産の取得が施行日から平成十五年三月三十一日までの間に行われたときに限り、当該不動産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、同項中「平成十三年三月三十一日」とあるのは、「平成十五年三月三十一日」とする。 suppl-4131-8/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-5 The provisions of Article 11, paragraph (12), Article 11-5, paragraph (3) and Article 11-6 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 real property prescribed in Article 11, paragraph (12) of the Supplementary Provisions of the Former Act, only where that acquisition is made between the Effective Date and March 31, 2003. In this case, "March 31, 2001" in Article 11, paragraph (12) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003". machine translation, not official **第六項** 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、採草放牧地及び準農地（以下この項において「農地等」という。）につき同条第十五項に規定する一時的道路用地等の用に供するために同項に規定する地上権等の設定がされる場合における当該貸し付けた農地等に係る不動産取得税について適用する。 suppl-4131-8/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-6 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, pasture land and quasi-farmland (hereinafter in this paragraph referred to as "farmland, etc.") subject to the application of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that has been leased, in the case where, on or after the Effective Date, superficies rights, etc. prescribed in paragraph (15) of that Article are created on the farmland, etc. for use as land for temporary road use, etc. prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4131-8/art-5/par-4: この項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4131-8/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-4 - suppl-4131-8/art-5/par-6: 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-4131-8/art-5/par-6: 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-4131-8/art-5/par-6: 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-4131-8/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-4131-8/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-4 - 地方税法 附則第五条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-4 - 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-4131-8/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-6 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-264, 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