# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第二十一条 (Supplementary Provisions, Article 21)（地価税の特例に関する経過措置） — address `suppl-4081-17/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21 - 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. --- ### 第二十一条（地価税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Land Value Tax caption: machine translation, not official suppl-4081-17/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21 **第一項** 新法第七十一条第二項の規定は、平成八年以後の各年の課税時期において個人又は法人が有する同条第一項の土地等に係る地価税について適用する。 suppl-4081-17/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-1 The provisions of Article 71, paragraph (2) of the New Act apply to land value tax on land, etc. referred to in paragraph (1) of that Article held by an individual or corporation at the taxation time of each year of 1996 and subsequent years. machine translation, not official **第二項** 新法第七十一条の四の規定は、平成九年以後の各年の課税時期において同条第一項に規定する事業協同組合等が有する同項に規定する土地等及び個人又は法人が有する同条第二項に規定する土地等に係る地価税について適用し、平成八年以前の各年の課税時期において旧法第七十一条の三第一項に規定する事業協同組合等が有していた同項に規定する土地等及び個人又は法人が有していた同条第三項に規定する土地等に係る地価税については、なお従前の例による。 suppl-4081-17/art-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-2 The provisions of Article 71-4 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by a business cooperative, etc. prescribed in that paragraph and on land, etc. prescribed in paragraph (2) of that Article held by an individual or corporation, at the taxation time of each year of 1997 and subsequent years, and with regard to land value tax on land, etc. prescribed in Article 71-3, paragraph (1) of the Former Act held by a business cooperative, etc. prescribed in that paragraph and on land, etc. prescribed in paragraph (3) of that Article held by an individual or corporation, at the taxation time of each year of 1996 and earlier years, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十一条の六の規定は、平成八年以後の各年の課税時期において同条第一項に規定する民間都市開発推進機構が有する同項に規定する土地等に係る地価税について適用する。 suppl-4081-17/art-21/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-3 The provisions of Article 71-6 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by the Organization for Promoting Urban Development prescribed in that paragraph at the taxation time of each year of 1996 and subsequent years. machine translation, not official **第四項** 新法第七十一条の十六の規定は、平成八年以後の各年の課税時期において個人又は法人が有する同条第一項に規定する土地等に係る地価税について適用する。 suppl-4081-17/art-21/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-4 The provisions of Article 71-16 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by an individual or corporation at the taxation time of each year of 1996 and subsequent years. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-381, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07