# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（特別土地保有税に関する経過措置） — address `suppl-4161-17/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12 - 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. --- ### 第十二条（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-4161-17/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12 **第一項** 別段の定めがあるものを除き、新法の規定（新法第六百二条の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十六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、平成十五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-4161-17/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-1 Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003. 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（新法第六百二条の規定を除く。）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る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-4161-17/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-2 Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 of the New Act) concerning special land holding tax imposed on the acquisition of land applies 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** 新法第五百八十六条第二項第一号の二十五及び第一号の二十六の規定（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、平成十七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、平成十六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-4161-17/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-3 The provisions of Article 586, paragraph (2), items (i)-25 and (i)-26 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004. machine translation, not official **第四項** 新法第五百八十六条第二項第十二号の規定（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、平成十七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、平成十六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-4161-17/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-4 The provisions of Article 586, paragraph (2), item (xii) 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004. machine translation, not official **第五項** 新法第五百八十六条第二項第二十一号の二及び第二十七号の六の規定（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、平成十七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、平成十六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-4161-17/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-5 The provisions of Article 586, paragraph (2), items (xxi)-2 and (xxvii)-6 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004. machine translation, not official **第六項** 新法第五百八十六条第二項第二十三号の規定（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、平成十七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、平成十六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-4161-17/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-6 The provisions of Article 586, paragraph (2), item (xxiii) 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004. machine translation, not official **第七項** 旧法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けた土地の所有者等（旧法第五百八十五条第一項に規定する土地の所有者等をいう。）は、新法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けたものとみなす。 suppl-4161-17/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-7 An owner of land, etc. (meaning an owner of land, etc. prescribed in Article 585, paragraph (1) of the Former Act) who has received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the Former Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the Former Act is deemed to have received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the New Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the New Act. machine translation, not official --- ## Cites - suppl-4161-17/art-12/par-1: 新法第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602 - suppl-4161-17/art-12/par-2: 新法第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602 - suppl-4161-17/art-12/par-5: 新法第五百八十六条第二項第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-4161-17/art-12/par-6: 新法第五百八十六条第二項第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-23 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-23 - suppl-4161-17/art-12/par-7: 新法第六百二条第一項第一号 → 地方税法 第六百二条第一項第一号 (Article 602, paragraph (1), item (i)), art-602/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1 - suppl-4161-17/art-12/par-7: 同項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-2 - 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-4161-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-5 - 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-11 --- ## 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-20261027T214204-270, 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