# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（不動産取得税に関する経過措置） — address `suppl-4291-2/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9 - 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. --- ### 第九条（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-4291-2/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9 **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-4291-2/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9/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** 施行日から起算して一年を超えない期間内において、新法第七十三条の十四第十一項から第十三項まで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これらの規定の適用については、これらの規定中「二分の一を参酌して三分の一以上三分の二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-4291-2/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9/par-2 During the period within one year from the Effective Date until the Prefectural Ordinances prescribed in Article 73-14, paragraphs (11) through (13) of the New Act are enacted and enforced, with regard to the application of those provisions, the phrase "a ratio specified by Prefectural Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration" in those provisions is deemed to be replaced with "one-half". machine translation, not official **第三項** 旧法附則第十一条第十一項に規定する漁業近代化資金で政令で定めるものの貸付け（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。）を受けて施行日以後に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る不動産取得税については、なお従前の例による。 suppl-4291-2/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9/par-3 With regard to real property acquisition tax imposed on the acquisition of real property in the case where real property is acquired on or after the Effective Date upon receiving a loan of fishery modernization funds specified by Cabinet Order prescribed in Article 11, paragraph (11) of the Supplementary Provisions of the Former Act (limited to a loan for which the application was accepted before the Effective Date), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-2/art-9/par-2: 新法第七十三条の十四第十一項から第十三項まで → 地方税法 第七十三条の十四第十二項 (Article 73-14, paragraph (12)), art-73-14/par-12 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-12 - suppl-4291-2/art-9/par-2: 新法第七十三条の十四第十一項から第十三項まで → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13 - suppl-4291-2/art-9/par-2: 新法第七十三条の十四第十一項から第十三項まで → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14 --- ## 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-20261027T214204-295, 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