# 地方税法 / Local Tax Act — 第二十九条の七 (Supplementary Provisions, Article 29-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7. 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: 第二十九条の七 (Supplementary Provisions, Article 29-7)（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — address `suppl-3251-226/art-29-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7 - 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. --- ### 第二十九条の七（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — Special Provisions on Taxation of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-3251-226/art-29-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7 **第一項** 附則第十九条の三、附則第十九条の四、附則第二十一条の二、附則第二十三条（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）、附則第二十四条（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）、附則第二十七条、附則第二十七条の二、附則第二十七条の四の二、附則第二十七条の五（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）、附則第二十八条（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）及び附則第二十九条から附則第二十九条の五までの規定は、平成六年度以降の各年度に係る賦課期日において都の区域（特別区の存する区域に限る。）、首都圏整備法第二条第一項に規定する首都圏、近畿圏整備法第二条第一項に規定する近畿圏若しくは中部圏開発整備法第二条第一項に規定する中部圏内にある指定都市の区域又はその他の市でその区域の全部若しくは一部が首都圏整備法第二条第三項に規定する既成市街地若しくは同条第四項に規定する近郊整備地帯、近畿圏整備法第二条第三項に規定する既成都市区域若しくは同条第四項に規定する近郊整備区域若しくは中部圏開発整備法第二条第三項に規定する都市整備区域内にあるものの区域内に所在する市街化区域農地以外の市街化区域農地については、当分の間、適用しない。 suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 The provisions of Article 19-3, Article 19-4, Article 21-2, Article 23 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 24 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 27, Article 27-2, Article 27-4-2, Article 27-5 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 28 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies) and Article 29 through Article 29-5 of the Supplementary Provisions do not apply, for the time being, to farmland in an urbanization promotion area other than farmland in an urbanization promotion area that, on the assessment date for each fiscal year from fiscal 1994 onward, is located within the area of the Tokyo Metropolis (limited to the area where special wards exist), within the area of a designated city located within the National Capital Region prescribed in Article 2, paragraph (1) of the Metropolitan Area Readjustment Act, the Kinki Region prescribed in Article 2, paragraph (1) of the Kinki Area Adjustment Act or the Chubu Region prescribed in Article 2, paragraph (1) of the Chubu Area Development and Improvement Act, or within the area of any other city whose area is wholly or partly within the existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or the suburban development zone prescribed in paragraph (4) of that Article, the built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act or the suburban development area prescribed in paragraph (4) of that Article, or the urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act. machine translation, not official **第二項** 前項の規定の適用を受ける市街化区域農地に係る固定資産税の額は、当該市街化区域農地の固定資産税の課税標準となるべき価格の三分の一の額を課税標準となるべき額とした場合における税額とする。 suppl-3251-226/art-29-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-2 The amount of fixed assets tax on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply is the amount of tax in the case where one-third of the price that is to be the tax base of fixed assets tax on that farmland in an urbanization promotion area is taken as the amount that is to be the tax base. machine translation, not official **第三項** 第一項の規定の適用を受ける市街化区域農地に係る都市計画税の額は、当該市街化区域農地の固定資産税の課税標準となるべき価格の三分の二の額を課税標準となるべき額とした場合における税額とする。 suppl-3251-226/art-29-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-3 The amount of city planning tax on farmland in an urbanization promotion area to which the provisions of paragraph (1) apply is the amount of tax in the case where two-thirds of the price that is to be the tax base of fixed assets tax on that farmland in an urbanization promotion area is taken as the amount that is to be the tax base. machine translation, not official **第四項** 前二項の規定の適用を受ける市街化区域農地に対する附則第十九条、第二十三条、第二十六条、第二十七条の五及び第二十八条の規定の適用については、附則第十九条第一項中「当該農地に係る当該年度分の固定資産税額」とあるのは「附則第二十九条の七第二項の規定により算定した当該農地に係る当該年度分の固定資産税額」と、附則第二十三条中「附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地（同条第四項の規定により読み替えて適用される附則第十九条第一項」と、「附則第十九条の三の規定の適用を受ける市街化区域農地については同条第一項」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地については同項」と、附則第二十六条第一項中「当該農地に係る当該年度分の都市計画税額」とあるのは「附則第二十九条の七第三項の規定により算定した当該農地に係る当該年度分の都市計画税額」と、附則第二十七条の五第二項中「附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地（同条第四項の規定により読み替えて適用される附則第十九条第一項」と、「附則第十九条の三第一項」とあるのは「附則第二十九条の七第二項」と、附則第二十八条第三項中「附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地（同条第四項の規定により読み替えて適用される附則第十九条第一項」と、「附則第十九条の三第一項」とあるのは「附則第二十九条の七第二項」とする。 suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-4 With regard to the application of Article 19, Article 23, Article 26, Article 27-5 and Article 28 of the Supplementary Provisions to farmland in an urbanization promotion area to which the provisions of the preceding two paragraphs apply, the phrase "the fixed assets tax amount for that fiscal year for that farmland" in Article 19, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the fixed assets tax amount for that fiscal year for that farmland as calculated pursuant to Article 29-7, paragraph (2) of the Supplementary Provisions"; in Article 23 of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "for farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in paragraph (1) of that Article" is deemed to be replaced with "for farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in that paragraph"; the phrase "the city planning tax amount for that fiscal year on that farmland" in Article 26, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the city planning tax amount for that fiscal year on that farmland as calculated pursuant to Article 29-7, paragraph (3) of the Supplementary Provisions"; in Article 27-5, paragraph (2) of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "Article 19-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 29-7, paragraph (2) of the Supplementary Provisions"; and in Article 28, paragraph (3) of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "Article 19-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 29-7, paragraph (2) of the Supplementary Provisions". machine translation, not official **第五項** 第一項の規定の適用を受ける市街化区域農地が平成七年度以降の各年度に係る賦課期日において同項の規定の適用を受けないこととなつた場合における当該市街化区域農地に対して課する固定資産税及び都市計画税の額の算定に係る附則第十九条の三、第十九条の四、第二十七条、第二十七条の二及び第二十九条の五の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-29-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-5 Matters necessary for the application of the provisions of Article 19-3, Article 19-4, Article 27, Article 27-2 and Article 29-5 of the Supplementary Provisions to the calculation of the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area to which the provisions of paragraph (1) have applied, where that farmland in an urbanization promotion area has come not to be subject to the provisions of that paragraph on the assessment date for each fiscal year from fiscal 1995 onward, are specified by Cabinet Order. machine translation, not official **第六項** 附則第二十九条の二及び第二十九条の三の規定は、市街化区域農地のうち当該年度に係る賦課期日において第一項の規定の適用がないものが、同日の翌日からその年の末日までの間において同項の規定の適用を受けるべき要件に該当することとなつた場合について準用する。 suppl-3251-226/art-29-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-6 The provisions of Article 29-2 and Article 29-3 of the Supplementary Provisions apply mutatis mutandis where farmland in an urbanization promotion area to which the provisions of paragraph (1) did not apply on the assessment date for the relevant fiscal year comes to satisfy, during the period from the day following that date until the last day of that year, the requirements for being subject to the provisions of that paragraph. machine translation, not official --- ## Cites - suppl-3251-226/art-29-7/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-29-7/par-1: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3251-226/art-29-7/par-1: 附則第二十一条の二 → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-3251-226/art-21-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2 - suppl-3251-226/art-29-7/par-1: 附則第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 - suppl-3251-226/art-29-7/par-1: 附則第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3251-226/art-24 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24 - suppl-3251-226/art-29-7/par-1: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27 - suppl-3251-226/art-29-7/par-1: 附則第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3251-226/art-29-7/par-1: 附則第二十七条の四の二 → 地方税法 附則第二十七条の四の二 (Supplementary Provisions, Article 27-4-2), suppl-3251-226/art-27-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2 - suppl-3251-226/art-29-7/par-1: 附則第二十七条の五 → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5 - suppl-3251-226/art-29-7/par-1: 附則第二十八条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28 - suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 - suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 - suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4 - suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5 - suppl-3251-226/art-29-7/par-1: 首都圏整備法第二条第一項 → e-Gov law 331AC0000000083, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3251-226/art-29-7/par-1: 近畿圏整備法第二条第一項 → e-Gov law 338AC0000000129, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3251-226/art-29-7/par-1: 中部圏開発整備法第二条第一項 → e-Gov law 341AC1000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3251-226/art-29-7/par-1: 首都圏整備法第二条第三項 → e-Gov law 331AC0000000083, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-29-7/par-1: 同条第四項 → e-Gov law 331AC0000000083, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-3251-226/art-29-7/par-1: 近畿圏整備法第二条第三項 → e-Gov law 338AC0000000129, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-29-7/par-1: 同条第四項 → e-Gov law 338AC0000000129, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-3251-226/art-29-7/par-1: 中部圏開発整備法第二条第三項 → e-Gov law 341AC1000000102, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-29-7/par-2: 前項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 - suppl-3251-226/art-29-7/par-3: 第一項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 - suppl-3251-226/art-29-7/par-4: 前二項 → 地方税法 附則第二十九条の七第二項 (Supplementary Provisions, Article 29-7, paragraph (2)), suppl-3251-226/art-29-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-2 - suppl-3251-226/art-29-7/par-4: 前二項 → 地方税法 附則第二十九条の七第三項 (Supplementary Provisions, Article 29-7, paragraph (3)), suppl-3251-226/art-29-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-3 - suppl-3251-226/art-29-7/par-4: 附則第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19 - suppl-3251-226/art-29-7/par-4: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 - suppl-3251-226/art-29-7/par-4: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-26 - suppl-3251-226/art-29-7/par-4: 第二十七条の五 → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5 - suppl-3251-226/art-29-7/par-4: 第二十八条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28 - suppl-3251-226/art-29-7/par-4: 附則第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 - suppl-3251-226/art-29-7/par-4: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-29-7/par-4: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3251-226/art-29-7/par-4: 同条第四項 → 地方税法 附則第二十九条の七第四項 (Supplementary Provisions, Article 29-7, paragraph (4)), suppl-3251-226/art-29-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-4 - suppl-3251-226/art-29-7/par-4: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3251-226/art-29-7/par-4: 附則第二十六条第一項 → 地方税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-3251-226/art-26/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-26/par-1 - suppl-3251-226/art-29-7/par-4: 附則第二十七条の五第二項 → 地方税法 附則第二十七条の五第二項 (Supplementary Provisions, Article 27-5, paragraph (2)), suppl-3251-226/art-27-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-2 - suppl-3251-226/art-29-7/par-4: 附則第二十八条第三項 → 地方税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-3251-226/art-28/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-3 - suppl-3251-226/art-29-7/par-5: 第一項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 - suppl-3251-226/art-29-7/par-5: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-29-7/par-5: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3251-226/art-29-7/par-5: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27 - suppl-3251-226/art-29-7/par-5: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3251-226/art-29-7/par-5: 第二十九条の五 → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5 - suppl-3251-226/art-29-7/par-6: 附則第二十九条の二 → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3251-226/art-29-7/par-6: 第二十九条の三 → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 - suppl-3251-226/art-29-7/par-6: 第一項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第十七条第一項第六号イ（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6/sub-1 - 地方税法 附則第十七条第一項第六号ロ（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6/sub-2 - 地方税法 附則第十七条第一項第八号イ（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-8/sub-1 - 地方税法 附則第十七条第一項第八号ロ（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-8/sub-2 - 地方税法 附則第二十九条の七第二項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-2 - 地方税法 附則第二十九条の七第三項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-3 - 地方税法 附則第二十九条の七第四項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-4 - 地方税法 附則第二十九条の七第五項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-5 - 地方税法 附則第二十九条の七第六項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-6 - 地方税法 附則第二十九条の八第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8/par-1 - 地方税法 附則第九条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 --- ## 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-20261027T214204-213, 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