# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（不動産取得税に関する経過措置） — address `suppl-4171-5/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4 - 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. --- ### 第四条（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-4171-5/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4 **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-4171-5/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/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二十一号の規定は、独立行政法人中小企業基盤整備機構が同号に規定する土地のうち中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第十六条の規定によりなお効力を有することとされる同法附則第四条第二号の規定による廃止前の新事業創出促進法（平成十年法律第百五十二号）第三十二条第一項第一号から第三号までに規定する業務の用に供する土地を取得した場合における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、当該土地の取得が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の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、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二十一号中「新事業創出促進法（平成十年法律第百五十二号）第三十二条第一項第一号から第三号まで」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第十六条の規定によりなお効力を有することとされる同法附則第四条第二号の規定による廃止前の新事業創出促進法（平成十年法律第百五十二号）第三十二条第一項第一号から第三号まで」とする。 suppl-4171-5/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-2 The provisions of Article 73-4, paragraph (1), item (xxi) of the Former Act remain in force for real property acquisition tax to be imposed on the acquisition of land by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN where it acquires land, among the land prescribed in that item, to be used for the operations prescribed in Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998) prior to its repeal by Article 4, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), which is to remain in force pursuant to Article 16 of the Supplementary Provisions of that Act, only where the acquisition of that land is made during the period from the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) to March 31, 2007. In this case, the phrase "Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998)" in Article 73-4, paragraph (1), item (xxi) of the Former Act is deemed to be replaced with "Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998) prior to its repeal by Article 4, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), which is to remain in force pursuant to Article 16 of the Supplementary Provisions of that Act". machine translation, not official **第三項** 新法附則第十一条第十六項に規定する代替家屋の取得が施行日から平成十九年三月三十一日までの間に行われる場合における同項の規定の適用については、同項中「敷地の用に供されていた土地が土地区画整理法第二条第四項に規定する施行地区又は都市再開発法第二条第三号に規定する施行地区のうち被災市街地復興特別措置法第五条第一項に規定する被災市街地復興推進地域の区域内にあるもので総務省令で定めるもの（以下この項において「特定地区」という。）の区域内にある場合において、当該被災家屋の所有者その他の政令で定める者が、当該特定地区の区域内に」とあるのは、「所有者その他の政令で定める者が、」とする。 suppl-4171-5/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-3 In the application of Article 11, paragraph (16) of the Supplementary Provisions of the New Act to cases where the acquisition of a replacement house prescribed in that paragraph is made during the period from the Effective Date to March 31, 2007, the phrase "if the land that had been used as the site is located within the area of an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as a "specified district"), the owner of that disaster-stricken house or other person specified by Cabinet Order, within the area of that specified district," in that paragraph is deemed to be replaced with "the owner or other person specified by Cabinet Order,". machine translation, not official --- ## Cites - suppl-4171-5/art-4/par-3: 新法附則第十一条第十六項 → 地方税法 附則第十一条第十三項 (Supplementary Provisions, Article 11, paragraph (13)), suppl-3251-226/art-11/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-13 - suppl-4171-5/art-4/par-3: 土地区画整理法第二条第四項 → e-Gov law 329AC0000000119, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-4171-5/art-4/par-3: 都市再開発法第二条第三号 → e-Gov law 344AC0000000038, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - suppl-4171-5/art-4/par-3: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-12 --- ## 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-20261027T214204-271, 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