# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（不動産取得税に関する経過措置） — address `suppl-4271-2/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11 - 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. --- ### 第十一条（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-4271-2/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11 **第一項** 次項に定めるものを除き、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-4271-2/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-1 Except as provided in the following paragraph, 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date. machine translation, not official **第二項** 新法附則第十一条第七項に規定する道府県の条例が制定施行されるまでの間における同項の規定の適用については、同項中「五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合」とあるのは「五分の一」と、「二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合」とあるのは「二分の一」とする。 suppl-4271-2/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-2 With respect to the application of Article 11, paragraph (7) of the Supplementary Provisions of the New Act until the Prefectural Ordinance prescribed in that paragraph is enacted and enters into force, the words "the ratio determined by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking one-fifth of the price of that real property into consideration" in that paragraph are deemed to be replaced with "one-fifth of the price of that real property", and the words "the ratio determined by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half of the price of that real property into consideration" are deemed to be replaced with "one-half of the price of that real property". machine translation, not official --- ## Cites - suppl-4271-2/art-11/par-1: 次項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4271-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-2 - suppl-4271-2/art-11/par-2: 新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 附則第十一条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-1 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-289, 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