# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（都市計画税に関する規定の適用） — address `suppl-3461-11/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13 - 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. --- ### 第十三条（都市計画税に関する規定の適用） — Application of Provisions on City Planning Tax caption: machine translation, not official suppl-3461-11/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13 **第一項** 次項に定めるものを除き、新法第七百二条第一項及び新法附則第二十七条の二の規定、新法附則第二十九条から第二十九条の五までの規定中都市計画税に関する部分並びに新法附則第三十二条の三の規定は、昭和四十七年度分の都市計画税から適用し、昭和四十六年度分までの都市計画税については、なお従前の例による。 suppl-3461-11/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-1 Except as provided in the following paragraph, the provisions of Article 702, paragraph (1) of the New Act and Article 27-2 of the Supplementary Provisions of the New Act, the provisions of Articles 29 through 29-5 of the Supplementary Provisions of the New Act in so far as they relate to city planning tax, and the provisions of Article 32-3 of the Supplementary Provisions of the New Act apply from city planning tax for fiscal year 1972, and the provisions then in force continue to govern city planning tax up to fiscal year 1971. machine translation, not official **第二項** 新法附則第十九条の三第一項の表の第二号及び第三号に掲げる市街化区域農地に対して課する都市計画税に係る新法附則第二十七条の二の規定の適用については、附則第九条第八項の規定の例によるものとする。 suppl-3461-11/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-2 With regard to the application of the provisions of Article 27-2 of the Supplementary Provisions of the New Act to city planning tax on farmland in urbanization promotion areas set forth in items (ii) and (iii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act, the provisions are applied in accordance with the rules of Article 9, paragraph (8) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3461-11/art-13/par-1: 次項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3461-11/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-2 - suppl-3461-11/art-13/par-1: 新法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-3461-11/art-13/par-1: 新法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-3461-11/art-13/par-1: 新法附則第二十九条から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-3461-11/art-13/par-1: 新法附則第二十九条から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-3461-11/art-13/par-1: 新法附則第二十九条から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-3461-11/art-13/par-1: 新法附則第二十九条から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-3461-11/art-13/par-1: 新法附則第二十九条から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-3461-11/art-13/par-1: 新法附則第三十二条の三 → 地方税法 附則第三十二条の三 (Supplementary Provisions, Article 32-3), suppl-3251-226/art-32-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3 - suppl-3461-11/art-13/par-2: 新法附則第十九条の三第一項 → 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-3461-11/art-13/par-2: 新法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-3461-11/art-13/par-2: 附則第九条第八項 → 地方税法 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-3461-11/art-9/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-1 --- ## 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-236, 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