第二十九条の二（市街化区域農地が市街化区域農地以外の農地となつた場合における固定資産税及び都市計画税の減額）
Supplementary Provisions, Article 29-2Reduction of Fixed Assets Tax and City Planning Tax Where Farmland in an Urbanization Promotion Area Becomes Farmland Other Than Farmland in an Urbanization Promotion Area
Where farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies becomes farmland other than farmland in an urbanization promotion area during the period from the day following the assessment date for the relevant fiscal year until the last day of that year, a municipality is to reduce, from the fixed assets tax amount or city planning tax amount on that farmland in an urbanization promotion area, respectively, the amount equivalent to the difference between that fixed assets tax amount or city planning tax amount and the amount of tax calculated on the assumption that Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions did not apply to that farmland in an urbanization promotion area.
定義附則第十九条の二第一項
農地のうち、都市計画法第七条第一項に規定する市街化区域内のもの（次に掲げるものを除く。）
わかりやすく言うと
都市計画法の市街化区域（すでに市街地を形成している区域と、おおむね十年以内に優先的・計画的に市街化を図るべき区域）内の農地のことです。生産緑地である農地（政令で定めるものを除く）や、都市計画施設の公園・緑地・墓園の区域内で指定を受けた農地など政令で定める農地は除かれます。