# 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-4231-83/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-4231-83/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-4231-83/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83/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-4231-83/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/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、施行日の翌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、同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-4231-83/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/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 acquisitions of real property on or after the day following the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that day. machine translation, not official **第二項** 旧法第七十三条の十四第十一項の規定は、同項に規定する貸付け（当該貸付けの申込みの受理が施行日前であるものに限る。）に係る不動産の取得が平成二十五年三月三十一日までに行われたときに限り、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、なおその効力を有する。 suppl-4231-83/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-2 The provisions of Article 73-14, paragraph (11) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property relating to a loan prescribed in that paragraph (limited to a loan for which the application was accepted before the Effective Date), only where that acquisition of real property is made by March 31, 2013. machine translation, not official **第三項** 旧法附則第十一条第五項の規定は、同項に規定する家屋の取得が施行日から平成二十五年三月三十一日までの間に行われたときに限り、当該家屋の取得に対して課すべき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、同項中「平成二十三年六月三十日」とあるのは、「平成二十五年三月三十一日」とする。 suppl-4231-83/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-3 The provisions of Article 11, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of houses prescribed in that paragraph, only where that acquisition of houses is made during the period from the Effective Date to March 31, 2013. In this case, the phrase "June 30, 2011" in that paragraph is deemed to be replaced with "March 31, 2013". machine translation, not official **第四項** 附則第一条第九号に掲げる規定による改正後の地方税法附則第十一条第七項の規定は、同号に掲げる規定の施行の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、同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-4231-83/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-4 The provisions of Article 11, paragraph (7) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (ix) of the Supplementary Provisions apply to real property acquisition tax to be imposed on acquisitions of real property on or after the date of enforcement of the provisions listed in that item, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that date. machine translation, not official **第五項** 施行日以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若しくは資産の譲渡を受けた同表の下欄に掲げる者又は当該計画（同表第二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若しくは資産の譲渡を受けた者が同項に規定する不動産を施行日の翌日以後に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-4231-83/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-5 If a person listed in the right-hand column of the table in Article 11-4, paragraph (5) of the Supplementary Provisions of the Former Act who received a transfer of business or a transfer of assets in accordance with a plan listed in the left-hand column of that table for which the finding listed in the middle column of that table was made on or before the Effective Date, or a person who received a transfer of business or a transfer of assets 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 (ii) of that table), acquires the real property prescribed in that paragraph on or after the day following the Effective Date, the provisions then in force continue to govern real property acquisition tax to be imposed on the acquisition of that real property. machine translation, not official --- ## Cites - suppl-4231-83/art-4/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4231-83/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9 - suppl-4231-83/art-4/par-4: 地方税法附則第十一条第七項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-3251-226/art-11/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-7 ## 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九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/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-20261027T214204-281, 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-20261027T214204-281, 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