# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-4231-120`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-120
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-120
- 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.

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## 附　則 平成二三年一二月一四日法律第一二〇号
<sup>suppl-4231-120 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-120/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-120/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  附則第五条の四及び第四十四条第一項の改正規定　平成二十四年一月一日
  <sup>suppl-4231-120/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1/item-1</sup>
  the provisions amending Article 5-4 and Article 44, paragraph (1) of the Supplementary Provisions: January 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  附則第四条の規定　この法律の公布の日又は経済社会の構造の変化に対応した税制の構築を図るための地方税法及び地方法人特別税等に関する暫定措置法の一部を改正する法律（平成二十三年法律第百十五号）の公布の日のいずれか遅い日
  <sup>suppl-4231-120/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1/item-2</sup>
  the provisions of Article 4 of the Supplementary Provisions: the date of promulgation of this Act or the date of promulgation of the Act Partially Amending the Local Tax Act and the Act on Temporary Measures concerning Special Local Corporation Tax to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 115 of 2011), whichever is later;
  <sup>machine translation, not official</sup>

  **三**  附則第十五条に三項を加える改正規定　津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日
  <sup>suppl-4231-120/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-1/par-1/item-3</sup>
  the provisions adding three paragraphs to Article 15 of the Supplementary Provisions: the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011).
  <sup>machine translation, not official</sup>

### 第二条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-120/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2</sup>

**第一項**  この法律による改正後の地方税法（以下「新法」という。）附則第五十一条第三項の規定は、平成二十三年三月十一日以後に取得された同項に規定する被災農用地に代わるものと道府県知事が認める農用地の取得に対して課すべき不動産取得税について適用する。
<sup>suppl-4231-120/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2/par-1</sup>
The provisions of Article 51, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to real property acquisition tax to be imposed on the acquisition, on or after March 11, 2011, of agricultural land that the prefectural governor recognizes as replacing the disaster-stricken agricultural land prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第二項**  平成二十三年四月二十一日における新法附則第五十一条第四項に規定する警戒区域設定指示区域（以下この条において「警戒区域設定指示区域」という。）であって同年三月十二日において新法附則第五十五条の二第一項第二号に掲げる指示（避難のための立退きに係るものに限る。）の対象区域であった区域は、新法附則第五十一条第六項の規定の適用については、同年三月十一日から警戒区域設定指示区域であったものとみなす。この場合において、同項中「警戒区域設定指示が行われた日において当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日において」と、「同日から当該」とあるのは「同日から当該警戒区域設定指示区域に係る」とする。
<sup>suppl-4231-120/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2/par-2</sup>
An area that was an alert zone setting instruction area prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the New Act on April 21, 2011 (hereinafter in this Article referred to as an "alert zone setting instruction area") and that, on March 12 of that year, was an area subject to an instruction listed in Article 55-2, paragraph (1), item (ii) of the Supplementary Provisions of the New Act (limited to an instruction relating to evacuation) is deemed, for the purpose of applying the provisions of Article 51, paragraph (6) of the Supplementary Provisions of the New Act, to have been an alert zone setting instruction area from March 11 of that year. In this case, the phrase "on the date on which the alert zone setting instruction was issued, relating to that alert zone setting instruction" in that paragraph is deemed to be replaced with "on March 11, 2011," and the phrase "from that date the relevant" is deemed to be replaced with "from that date the relevant alert zone setting instruction area's".
<sup>machine translation, not official</sup>

**第三項**  新法附則第五十一条の二の規定は、平成二十三年五月二日以後に取得された同条第一項に規定する工場又は事業場の用に供する家屋の取得に対して課すべき不動産取得税について適用する。
<sup>suppl-4231-120/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2/par-3</sup>
The provisions of Article 51-2 of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition, on or after May 2, 2011, of a house used for a factory or workplace prescribed in paragraph (1) of that Article.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-120/art-2/par-2: 新法附則第五十一条第四項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3
- suppl-4231-120/art-2/par-2: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4231-120/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2
- suppl-4231-120/art-2/par-2: 新法附則第五十一条第六項 → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第二条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2/par-2

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## 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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-336, 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-20261027T202151-336, translated 2026-10-28
- 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-20261027T214204-257, 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