# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（不動産取得税に関する経過措置） — address `suppl-5041-1/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8 - 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. --- ### 第八条（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-5041-1/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8 **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-5041-1/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/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** 新法附則第十一条第一項の規定は、附則第一条第九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-5041-1/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-2 The provisions of Article 11, paragraph (1) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date. machine translation, not official **第三項** 旧法附則第十一条第一項の規定は、農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画に基づき農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第二項第一号に規定する農用地区域内にある土地を取得した場合における当該土地の取得に対して課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、旧法附則第十一条第一項中「農業経営基盤強化促進法第十九条の規定による公告があつた」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する」と、「令和三年四月一日から令和五年三月三十一日まで」とあるのは「農業経営基盤強化促進法等の一部を改正する法律の施行の日から令和七年三月三十一日まで」とする。 suppl-5041-1/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-3 The provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax imposed on the acquisition of land located within an agricultural land zone prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) based on an agricultural land utilization accumulation plan that is to remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) and is prescribed in that paragraph. In this case, with regard to Article 11, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "for which public notice was given under the provisions of Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "that is to remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) and is prescribed in that paragraph", and the phrase "from April 1, 2021 to March 31, 2023" is deemed to be replaced with "from the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. to March 31, 2025". machine translation, not official --- ## Cites - suppl-5041-1/art-8/par-2: 新法附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3251-226/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-1 - suppl-5041-1/art-8/par-2: 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-5041-1/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9 - suppl-5041-1/art-8/par-3: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第二項第一号 → e-Gov law 344AC0000000058, 第八条第二項第一号 (Article 8, paragraph (2), item (i)), art-8/par-2/item-1 — not held in this collection - suppl-5041-1/art-8/par-3: 農業経営基盤強化促進法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection ## Cited by 1 provision cites 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-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9 --- ## 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-20261027T214204-305, 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