# 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-4201-21/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)（不動産取得税に関する経過措置） — address `suppl-4201-21/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-4201-21/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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（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-4201-21/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6 **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-4201-21/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/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** 施行日前にされた旧法第七十三条の二第二項の規定による家屋の新築後最初に行われた沖縄振興開発金融公庫、独立行政法人鉄道建設・運輸施設整備支援機構又は同項に規定する政令で定める住宅を新築して譲渡する者に対する請負人からの譲渡については、なお従前の例による。 suppl-4201-21/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-2 The provisions then in force continue to govern the first transfer from a contractor, made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act that was carried out before the Effective Date, to the Okinawa Development Finance Corporation, the Japan Railway Construction, Transport and Technology Agency, or a person who newly builds and transfers a dwelling specified by Cabinet Order as prescribed in that paragraph. machine translation, not official **第三項** 附則第一条第八号に定める日前の旧法第七十三条の二第十一項、第七十三条の四第一項第一号及び第七十三条の六第一項に規定する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-4201-21/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-3 The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i) and Article 73-6, paragraph (1) of the Former Act before the date specified in Article 1, item (viii) of the Supplementary Provisions. machine translation, not official **第四項** 附則第一条第六号に定める日前の旧民法第三十四条の法人による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-4201-21/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-4 The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property by a corporation under Article 34 of the Former Civil Code before the date specified in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official **第五項** 附則第一条第十一号に定める日から平成二十年十一月三十日までの間における新法附則第十一条第三十二項の規定の適用については、同項中「公益社団法人又は公益財団法人」とあるのは、「民法第三十四条の法人」とする。 suppl-4201-21/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-5 For the application of Article 11, paragraph (32) of the Supplementary Provisions of the New Act during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to November 30, 2008, the phrase "an incorporated public interest association or an incorporated public interest foundation" in that paragraph is deemed to be replaced with "a corporation under Article 34 of the Civil Code". machine translation, not official --- ## Cites - suppl-4201-21/art-6/par-3: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4201-21/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-8 - suppl-4201-21/art-6/par-4: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - suppl-4201-21/art-6/par-5: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4201-21/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-11 - suppl-4201-21/art-6/par-5: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34 ## 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六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-8 - 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-4201-21/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-11 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-277, 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