# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（検討） — address `suppl-3511-7/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-20 - 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. --- ### 第二十条（検討） — Review caption: machine translation, not official suppl-3511-7/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-20 **第一項** 新法附則第十九条の二第一項に規定する市街化区域農地以外の農地に対して課する昭和五十四年度以降の各年度分の固定資産税及び都市計画税については、今後における農地の価格の状況、農業経営との関連等を考慮して更に検討を加え、その結果に基づき、必要な措置が講ぜられるべきものとする。 suppl-3511-7/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-20/par-1 With regard to fixed assets tax and city planning tax for each fiscal year from fiscal year 1979 on imposed on farmland other than farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act, further review is to be conducted taking into consideration the future state of farmland prices, the relationship with farm management, etc., and based on the results, necessary measures are to be taken. machine translation, not official --- ## Cites - suppl-3511-7/art-20/par-1: 新法附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/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-20261027T214204-238, 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