# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（都市計画税に関する規定の適用） — address `suppl-3511-7/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15 - 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. --- ### 第十五条（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-3511-7/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15 **第一項** 次項から第四項までに定めるものを除き、新法の規定中都市計画税に関する部分は、昭和五十一年度分の都市計画税から適用し、昭和五十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-3511-7/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-1 Except as provided in paragraphs (2) through (4), the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1976, and the provisions then in force continue to govern city planning tax up to fiscal year 1975. machine translation, not official **第二項** 附則第七条第九項の規定の適用を受ける家屋に対して課する昭和五十四年度以降の各年度分の都市計画税については、地方税法等の一部を改正する法律（昭和五十四年法律第十二号）第一条の規定による改正後の地方税法第七百二条第二項中「第三百四十九条の三第十項から第十二項まで、第十四項、第十五項、第十八項又は第十九項の規定の適用を受ける土地又は家屋」とあるのは、「地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第九項の規定によりなおその効力を有することとされる同法による改正前の地方税法第三百四十九条の三第十項又は第十二項の規定の適用を受ける家屋」とする。 suppl-3511-7/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-2 With regard to city planning tax for each fiscal year from fiscal year 1979 on imposed on houses to which the provisions of Article 7, paragraph (9) of the Supplementary Provisions apply, the phrase "land or houses to which the provisions of Article 349-3, paragraphs (10) through (12), (14), (15), (18) or (19) apply" in Article 702, paragraph (2) of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) is deemed to be replaced with "houses to which the provisions of Article 349-3, paragraph (10) or (12) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remain in force pursuant to the provisions of Article 7, paragraph (9) of the Supplementary Provisions of that Act, apply". machine translation, not official **第三項** 新法附則第十五条第十項の規定は、昭和五十年一月二日以後において取得された同項に規定する家屋について、昭和五十一年度分の都市計画税から適用する。 suppl-3511-7/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-3 The provisions of Article 15, paragraph (10) of the Supplementary Provisions of the New Act apply, from city planning tax for fiscal year 1976, to houses prescribed in that paragraph that were acquired on or after January 2, 1975. machine translation, not official **第四項** 旧法附則第十五条第十一項の規定は、昭和五十年一月一日までの間において取得された同項に規定する家屋に対して課する都市計画税については、なおその効力を有する。この場合において、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-4 The provisions of Article 15, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with respect to city planning tax imposed on houses prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official --- ## Cites - suppl-3511-7/art-15/par-1: 次項から第四項まで → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3511-7/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-2 - suppl-3511-7/art-15/par-1: 次項から第四項まで → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3511-7/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-3 - suppl-3511-7/art-15/par-1: 次項から第四項まで → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3511-7/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-4 - suppl-3511-7/art-15/par-2: 附則第七条第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3511-7/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-9 - suppl-3511-7/art-15/par-2: 地方税法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-3511-7/art-15/par-2: 第三百四十九条の三第十項から第十二項まで → 地方税法 第三百四十九条の三第十項 (Article 349-3, paragraph (10)), art-349-3/par-10 — https://japanlaw.org/en/local-tax-act/art-349-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-10 - suppl-3511-7/art-15/par-2: 第三百四十九条の三第十項から第十二項まで → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/art-349-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-11 - suppl-3511-7/art-15/par-2: 第三百四十九条の三第十項から第十二項まで → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-3511-7/art-15/par-2: 第十四項 → 地方税法 第三百四十九条の三第十三項 (Article 349-3, paragraph (13)), art-349-3/par-13 — https://japanlaw.org/en/local-tax-act/art-349-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-13 - suppl-3511-7/art-15/par-2: 第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-3511-7/art-15/par-2: 第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/en/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17 - suppl-3511-7/art-15/par-2: 第十九項 → 地方税法 第三百四十九条の三第十八項 (Article 349-3, paragraph (18)), art-349-3/par-18 — https://japanlaw.org/en/local-tax-act/art-349-3/par-18 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-18 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/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-20261027T214204-239, 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