# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（特別土地保有税に関する経過措置） — address `suppl-4131-8/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-4131-8/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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. --- ### 第九条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-4131-8/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9 **第一項** 別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二から第三十一条の四までの規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十三年度以後の年度分の土地に対して課する特別土地保有税について適用し、平成十二年度分までの土地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-4131-8/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land (excluding the provisions of Articles 31-3-2 through 31-4 of the Supplementary Provisions of the New Act) apply to special land holding tax imposed on land for fiscal year 2001 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 2000. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二から第三十一条の四までの規定を除く。）中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の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-4131-8/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-2 Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on the acquisition of land (excluding the provisions of Articles 31-3-2 through 31-4 of the Supplementary Provisions of the New Act) apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date. machine translation, not official **第三項** 施行日前に新設され、又は増設された旧法第五百八十六条第二項第一号に規定する設備を同号ハの区域又は同号ホの地域において製造の事業の用に供した場合において、当該設備の用に供する土地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-4131-8/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-3 The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i) of the Former Act that were newly installed or expanded before the Effective Date, where those facilities are used for the manufacturing business in the area under (c) of that item or the region under (e) of that item. machine translation, not official **第四項** 平成十三年十一月十二日までに新設され、又は増設された旧法第五百八十六条第二項第一号の九に規定する設備を同号に規定する事業の用に供した場合において当該設備の用に供する土地に対して課する特別土地保有税及び同日までにされる同号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-4131-8/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-4 The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i)-9 of the Former Act that were newly installed or expanded by November 12, 2001, where those facilities are used for the business prescribed in that item, and special land holding tax imposed on the acquisition of land prescribed in that item made by that day. machine translation, not official **第五項** 施行日から農業者年金基金法の一部を改正する法律の施行の日の前日までの間における新法附則第三十一条の二の二第一項の規定の適用については、同項中「第十一項」とあるのは、「第十項」とする。 suppl-4131-8/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-5 With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Farmers' Pension Fund Act, "paragraph (11)" in that paragraph is deemed to be replaced with "paragraph (10)". machine translation, not official **第六項** 施行日から農業協同組合法等の一部を改正する法律の施行の日の前日までの間における新法附則第三十一条の二の二第一項の規定の適用については、同項中「第二十七項、第二十八項、第三十項若しくは第三十一項第一号若しくは第二号」とあるのは、「第二十七項若しくは第二十八項」とする。 suppl-4131-8/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-6 With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Agricultural Co-operatives Act, etc., "paragraph (27), (28) or (30), or paragraph (31), item (i) or (ii)" in that paragraph is deemed to be replaced with "paragraph (27) or (28)". machine translation, not official **第七項** 旧法附則第三十一条の三第七項に規定する土地（施行日前に取得されたものに限る。）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-4131-8/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-7 The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-3, paragraph (7) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date). machine translation, not official **第八項** 施行日前にされた旧法附則第三十一条の三の二第一項に規定する住宅地等予定地のための譲渡に係る土地に係る特別土地保有税については、なお従前の例による。 suppl-4131-8/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-8 The provisions then in force continue to govern special land holding tax on land relating to a transfer, made before the Effective Date, for planned residential land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act. machine translation, not official **第九項** 施行日から平成十四年三月三十一日までの間における新法附則第三十一条の三の二第一項及び第三十一条の三の三第一項の規定の適用については、これらの規定中「第三百四十八条第二項第一号」とあるのは、「第三百四十八条第二項第一号、第二号の二」とする。 suppl-4131-8/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-9 With regard to the application of the provisions of Article 31-3-2, paragraph (1) and Article 31-3-3, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "Article 348, paragraph (2), item (i)" in those provisions is deemed to be replaced with "Article 348, paragraph (2), items (i) and (ii)-2". machine translation, not official --- ## Cites - suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の二 (Supplementary Provisions, Article 31-3-2), suppl-3251-226/art-31-3-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2 - suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の三 (Supplementary Provisions, Article 31-3-3), suppl-3251-226/art-31-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3 - suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4 - suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の五 (Supplementary Provisions, Article 31-3-5), suppl-3251-226/art-31-3-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5 - suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4 - suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の二 (Supplementary Provisions, Article 31-3-2), suppl-3251-226/art-31-3-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2 - suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の三 (Supplementary Provisions, Article 31-3-3), suppl-3251-226/art-31-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3 - suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4 - suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の五 (Supplementary Provisions, Article 31-3-5), suppl-3251-226/art-31-3-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5 - suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4 - suppl-4131-8/art-9/par-5: 新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 - suppl-4131-8/art-9/par-6: 新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 - suppl-4131-8/art-9/par-9: 新法附則第三十一条の三の二第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - suppl-4131-8/art-9/par-9: 第三十一条の三の三第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/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六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-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-20261027T214204-241, 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