# 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-4211-9/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-4211-9/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-4211-9/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/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-4211-9/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/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-4211-9/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第一条第五号に定める日前の旧法第七十三条の五第一項、第七十三条の二十七の六第一項及び第二項、第七十三条の二十七の七第二項及び第三項、附則第十一条第六項、第二十二項及び第二十六項並びに附則第十一条の七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-4211-9/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-2 With regard to real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-5, paragraph (1), Article 73-27-6, paragraphs (1) and (2), Article 73-27-7, paragraphs (2) and (3), and Article 11, paragraphs (6), (22) and (26) and Article 11-7 of the Supplementary Provisions of the Former Act before the date provided for in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第七十三条の五第一項の規定は、農地法等の一部を改正する法律（平成二十一年法律第五十七号。以下この項において「農地法等改正法」という。）の施行の際現に農地法等改正法第一条の規定による改正前の農地法（昭和二十七年法律第二百二十九号。以下この項において「旧農地法」という。）第七十八条第一項の規定により農林水産大臣が管理している土地（旧農地法第五十九条第一項の規定により買収した土地を除く。）が農地法等改正法附則第五条の規定によりなお従前の例によることとされる旧農地法第三十六条、農地法等改正法附則第八条第二項若しくは第三項又は同条第四項の規定によりなお効力を有することとされる旧農地法第八十条第二項の規定によって国から売り渡され、又は売り払われた場合における当該土地の取得に対する不動産取得税については、なおその効力を有する。この場合において、旧法第七十三条の五第一項中「農地法第三十六条、第六十一条又は第八十条第二項」とあるのは、「農地法等の一部を改正する法律（平成二十一年法律第五十七号。以下この項において「農地法等改正法」という。）附則第五条の規定によりなお従前の例によることとされる農地法等改正法第一条の規定による改正前の農地法（以下この項において「旧農地法」という。）第三十六条、農地法等改正法附則第八条第二項若しくは第三項又は同条第四項の規定によりなお効力を有することとされる旧農地法第八十条第二項」とする。 suppl-4211-9/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-3 The provisions of Article 73-5, paragraph (1) of the Former Act remain in force with regard to real property acquisition tax on the acquisition of land that, at the time of the enforcement of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009; hereinafter in this paragraph referred to as the "Cropland Act, etc. Amendment Act"), is under the management of the Minister of Agriculture, Forestry and Fisheries pursuant to Article 78, paragraph (1) of the Cropland Act (Act No. 229 of 1952) prior to amendment by the provisions of Article 1 of the Cropland Act, etc. Amendment Act (hereinafter in this paragraph referred to as the "Former Cropland Act") (excluding land purchased pursuant to Article 59, paragraph (1) of the Former Cropland Act), where that land has been sold or sold off by the State pursuant to Article 36 of the Former Cropland Act, which is to be governed by the provisions then in force pursuant to Article 5 of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, Article 8, paragraph (2) or (3) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, or Article 80, paragraph (2) of the Former Cropland Act, which is to remain in force pursuant to Article 8, paragraph (4) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act. In this case, the phrase "Article 36, Article 61 or Article 80, paragraph (2) of the Cropland Act" in Article 73-5, paragraph (1) of the Former Act is deemed to be replaced with "Article 36 of the Cropland Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009; hereinafter in this paragraph referred to as the 'Cropland Act, etc. Amendment Act') (hereinafter in this paragraph referred to as the 'Former Cropland Act'), which is to be governed by the provisions then in force pursuant to Article 5 of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, Article 8, paragraph (2) or (3) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, or Article 80, paragraph (2) of the Former Cropland Act, which is to remain in force pursuant to Article 8, paragraph (4) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act". machine translation, not official **第四項** 施行日前に旧法附則第十一条の四第五項の表の中欄に掲げる認定がされた同表の上欄に掲げる計画に従って事業の譲渡を受けた同表の下欄に掲げる者又は当該計画（同表第三号の上欄に掲げる計画を除く。）に従って同表の下欄に掲げる者から事業の譲渡を受けた者が同項に規定する不動産を取得した場合における当該不動産の取得に対して課すべき不動産取得税については、なお従前の例による。 suppl-4211-9/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-4 With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (5) of the Supplementary Provisions of the Former Act by a person listed in the right-hand column of the table in that paragraph who has received a transfer of business in accordance with a plan listed in the left-hand column of that table for which a certification listed in the middle column of that table was made before the Effective Date, or by a person who has received a transfer of business from a person listed in the right-hand column of that table in accordance with that plan (excluding a plan listed in the left-hand column of item (iii) of that table), the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第十二条の規定は、附則第一条第五号に定める日以後の新法附則第十二条第一項に規定する農地、採草放牧地及び準農地の取得に対して課すべき不動産取得税について適用し、同日前の旧法附則第十二条第一項に規定する農地、採草放牧地及び準農地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-4211-9/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-5 The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act on or after the date provided for in Article 1, item (v) of the Supplementary Provisions, and with regard to real property acquisition tax imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4211-9/art-4/par-2: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-9/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5 - suppl-4211-9/art-4/par-3: 農地法第三十六条 → e-Gov law 327AC0000000229, 第三十六条 (Article 36), art-36 — not held in this collection - suppl-4211-9/art-4/par-3: 第六十一条 → e-Gov law 327AC0000000229, 第六十一条 (Article 61), art-61 — not held in this collection - suppl-4211-9/art-4/par-3: 第八十条第二項 → e-Gov law 327AC0000000229, 第八十条第二項 (Article 80, paragraph (2)), art-80/par-2 — not held in this collection - suppl-4211-9/art-4/par-5: 新法附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12 - suppl-4211-9/art-4/par-5: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-9/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5 - suppl-4211-9/art-4/par-5: 新法附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/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五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5 - 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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