# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（特別土地保有税に関する経過措置） — address `suppl-4141-17/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6 - 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. --- ### 第六条（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-4141-17/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6 **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及び第三十一条の三の三の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十四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、平成十三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-4141-17/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 2002 and thereafter, and for special land holding tax imposed on land up to fiscal year 2001, the provisions then in force continue to govern. 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及び第三十一条の三の三の規定を除く。）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-4141-17/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-2 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on acquisitions of land apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. 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の十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に係る同号に規定する建物の敷地の用に供する土地及び同日前に新築され、又は増築された同号に規定する家屋又は構築物の敷地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-4141-17/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-3 The provisions then in force continue to govern special land holding tax imposed on land used as the site of a building prescribed in Article 586, paragraph (2), item (i)-10 of the Former Act in connection with facilities prescribed in that item that were newly established or expanded before the Effective Date and have been used for a business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that was newly constructed or extended before that date. machine translation, not official **第四項** 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の二十一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、当該設備に係る同号に規定する建物であって施行日前に新築され、又は増築されたもの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-4141-17/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-4 The provisions then in force continue to govern special land holding tax imposed on land used for a building prescribed in Article 586, paragraph (2), item (i)-21 of the Former Act in connection with facilities prescribed in that item that were newly established or expanded before the Effective Date and have been used for a business prescribed in that item, where that building was newly constructed or extended before the Effective Date. machine translation, not official **第五項** 施行日前に新築され、又は増築された旧法第五百八十六条第二項第一号の二十二に規定する家屋又は構築物の敷地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-4141-17/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-5 The provisions then in force continue to govern special land holding tax imposed on land used as the site of a house or structure prescribed in Article 586, paragraph (2), item (i)-22 of the Former Act that was newly constructed or extended before the Effective Date. machine translation, not official **第六項** 新法第五百八十六条第二項第一号の二十八の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地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適用する。 suppl-4141-17/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-6 The provisions of Article 586, paragraph (2), item (i)-28 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa. machine translation, not official **第七項** 新法第五百八十六条第二項第一号の二十九の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地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適用する。 suppl-4141-17/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-7 The provisions of Article 586, paragraph (2), item (i)-29 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa. machine translation, not official **第八項** 新法第五百八十六条第二項第一号の三十の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号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、当該設備に係る同号に規定する建物であって同日以後に新築され、又は増築されるものの敷地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適用する。 suppl-4141-17/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-8 The provisions of Article 586, paragraph (2), item (i)-30 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item, where that building is newly constructed or extended on or after that date. machine translation, not official **第九項** 新法第五百八十六条第二項第一号の三十一の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号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、当該設備に係る同号に規定する建物の敷地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適用する。 suppl-4141-17/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-9 The provisions of Article 586, paragraph (2), item (i)-31 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item. machine translation, not official **第十項** 新法第五百八十六条第二項第一号の三十二の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号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、当該設備に係る同号に規定する建物の敷地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適用する。 suppl-4141-17/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-10 The provisions of Article 586, paragraph (2), item (i)-32 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item. machine translation, not official **第十一項** 新法第五百八十六条第二項第一号の三十三の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号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、当該設備に係る同号に規定する建物の敷地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適用する。 suppl-4141-17/art-6/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-11 The provisions of Article 586, paragraph (2), item (i)-33 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item. machine translation, not official **第十二項** 新法第五百八十六条第二項第二号ヲの規定（土地に対して課する特別土地保有税に関する部分に限る。）は、土壌汚染対策法の施行の日以後に取得される同号に規定する施設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適用する。 suppl-4141-17/art-6/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-12 The provisions of Article 586, paragraph (2), item (ii), (l) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item that are acquired on or after the date of enforcement of the Soil Contamination Countermeasures Act. machine translation, not official **第十三項** 旧法第五百八十六条第二項第十号に規定する土地（施行日前に取得され、かつ、同号に規定する事業の用に供されたものに限る。）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-4141-17/art-6/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-13 The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (x) of the Former Act (limited to land acquired before the Effective Date and used for a business prescribed in that item). machine translation, not official **第十四項** 旧法附則第三十一条の二第三項に規定する土地（平成十六年三月三十一日までに取得されるものに限る。）の取得に対して課すべき特別土地保有税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。 suppl-4141-17/art-6/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-14 With regard to special land holding tax that is to be imposed on the acquisition of land prescribed in Article 31-2, paragraph (3) of the Supplementary Provisions of the Former Act (limited to land acquired on or before March 31, 2004), the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2004". machine translation, not official **第十五項** 施行日からマンションの建替えの円滑化等に関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「、第二十九項第一号若しくは第二号若しくは第三十二項」とあるのは、「若しくは第二十九項第一号若しくは第二号」とする。 suppl-4141-17/art-6/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-15 With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the Act on Facilitation of Condominium Reconstruction, etc., the phrase ", paragraph (29), item (i) or (ii), or paragraph (32)" in that paragraph is deemed to be replaced with "or paragraph (29), item (i) or (ii)". machine translation, not official **第十六項** 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非課税土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-4141-17/art-6/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-16 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 land for tax-exempt land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act. machine translation, not official --- ## Cites - suppl-4141-17/art-6/par-1: 新法附則第三十一条の三の二 → 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-4141-17/art-6/par-1: 第三十一条の三の三 → 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-4141-17/art-6/par-2: 新法附則第三十一条の三の二 → 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-4141-17/art-6/par-2: 第三十一条の三の三 → 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-4141-17/art-6/par-12: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-4141-17/art-6/par-15: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-5 - 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-4141-17/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-6 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T202151-316, translated 2026-10-28 - 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-20261027T214204-265, 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