# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3441-38. 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: 附　則 (Supplementary Provisions) — address `suppl-3441-38` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3441-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-38 - 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. --- ## 附　則 昭和四四年六月三日法律第三八号 suppl-3441-38 · https://japanlaw.org/en/local-tax-act/suppl-3441-38 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3441-38/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-1 **第一項** この法律は、都市計画法の施行の日から施行する。 suppl-3441-38/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-1/par-1 This Act comes into effect on the date on which the City Planning Act comes into effect. machine translation, not official ### 第四条（市街地改造事業等に関する経過措置） — Transitional Measures Concerning Urban Area Improvement Projects, etc. caption: machine translation, not official suppl-3441-38/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4 **第一項** この法律の施行の際、現に市街地改造事業に関する都市計画において施行区域として定められている土地の区域について施行される市街地改造事業については、旧公共施設の整備に関連する市街地の改造に関する法律は、この法律の施行後も、なおその効力を有する。 suppl-3441-38/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4/par-1 With regard to an urban area improvement project to be implemented in an area of land that, at the time this Act comes into effect, is actually specified as an implementation area in the city planning concerning urban area improvement projects, the former Act on Improvement of Urban Areas Related to Development of Public Facilities remains in force even after this Act comes into effect. machine translation, not official **第二項** この法律の施行の際、現に存する防災建築街区造成組合、現に施行されている旧防災建築街区造成法第五十四条に規定する防災建築街区造成事業及び現に同法第五十六条の規定による補助金の交付の決定があつた防災建築物に関しては、同法は、この法律の施行後も、なおその効力を有する。 suppl-3441-38/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4/par-2 With regard to disaster-prevention building block development associations that actually exist, disaster-prevention building block development projects prescribed in Article 54 of the former Disaster-Prevention Building Block Development Act that are actually being implemented, and disaster-prevention buildings for which a decision to grant a subsidy under the provisions of Article 56 of that Act has actually been made, at the time this Act comes into effect, that Act remains in force even after this Act comes into effect. machine translation, not official ### 第二十二条（地方自治法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Autonomy Act, etc. caption: machine translation, not official suppl-3441-38/art-22 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22 **第一項** 附則第四条第一項に規定する市街地改造事業並びに同条第二項に規定する防災建築街区造成組合、防災建築街区造成事業及び防災建築物に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。 suppl-3441-38/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-1 With regard to urban area improvement projects prescribed in Article 4, paragraph (1) of the Supplementary Provisions, and disaster-prevention building block development associations, disaster-prevention building block development projects and disaster-prevention buildings prescribed in paragraph (2) of that Article, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act, the provisions then in force continue to govern: machine translation, not official **一から三まで** 略 suppl-3441-38/art-22/par-1/item-1-to-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-1/item-1-to-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-1/item-1-to-3 Omitted machine translation, not official **四** 地方税法 suppl-3441-38/art-22/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-1/item-4 Local Tax Act machine translation, not official **第二項** 前項の場合において、この法律の施行後の不動産の取得について附則第十条の規定による改正前の地方税法第七十三条の十四第七項の規定を適用するときは、同項中「その者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に所有していた不動産の固定資産課税台帳に登録された価格（当該不動産の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準によつて決定した価格）に相当する額を」とあるのは、「当該建築施設の部分の価格に同法第四十六条（防災建築街区造成法第五十五条第一項において準用する場合を含む。）の規定により確定した当該建築施設の部分の価額に対するその者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に有していた土地、借地権又は建築物の対償の額の割合を乗じて得た額を当該建築施設の部分の」とする。 suppl-3441-38/art-22/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-2 In the case referred to in the preceding paragraph, where the provisions of Article 73-14, paragraph (7) of the Local Tax Act prior to amendment by the provisions of Article 10 of the Supplementary Provisions are applied to the acquisition of real property after this Act comes into effect, the phrase "an amount equivalent to the price registered in the fixed assets tax ledger of the real property that the person owned within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented (or, if the price of that real property is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards referred to in Article 388, paragraph (1), as specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the amount obtained by multiplying the price of that portion of the building facilities by the ratio of the amount of the consideration for the land, land leasehold right or buildings that the person held within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented to the value of that portion of the building facilities fixed pursuant to the provisions of Article 46 of that Act (including as applied mutatis mutandis pursuant to Article 55, paragraph (1) of the Disaster-Prevention Building Block Development Act), in respect of that portion of the building facilities". machine translation, not official ### 第二十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3441-38/art-23 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-23 **第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-3441-38/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-23/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3441-38/art-22/par-1: 附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3441-38/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4/par-1 - suppl-3441-38/art-22/par-1: 同条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3441-38/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4/par-2 - suppl-3441-38/art-22/par-2: 前項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3441-38/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二十二条第一項（地方自治法等の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-1 - 地方税法 附則第二十二条第二項（地方自治法等の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3441-38/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-2 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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