# 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-3471-12. 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-3471-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3471-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-12
- 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.

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## 附　則 昭和四七年四月一日法律第一二号
<sup>suppl-3471-12 · https://japanlaw.org/en/local-tax-act/suppl-3471-12 · https://japanlaw.org/l/325AC0000000226/suppl-3471-12</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3471-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3471-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-12/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**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については、課税の適正化を図るため市街化の形成状況等を総合的に考慮して検討を加え、その結果に基づき、昭和四十八年度分の固定資産税及び都市計画税から適用されるよう必要な措置が講ぜられるべきものとする。
<sup>suppl-3471-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3471-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-12/par-2</sup>
Regarding fixed assets tax and city planning tax imposed on farmland in urbanization promotion areas, with a view to making taxation appropriate, a review is to be conducted taking comprehensively into consideration the state of urbanization and other matters, and necessary measures are to be taken, based on the result of that review, so that they apply from fixed assets tax and city planning tax for fiscal year 1973.
<sup>machine translation, not official</sup>

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## 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-20261027T202151-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, 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