# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — address `suppl-4051-4/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9 - 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. --- ### 第九条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-4051-4/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9 **第一項** 新法附則第十九条の三及び第二十七条の規定は、平成五年度に係る賦課期日において所在する旧法附則第十九条の二第一項に規定する市街化区域農地で平成五年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けたもの（同条第二項の規定により平成三年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地又は同条第三項において準用する同条第二項の規定により市街化区域設定年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地のうち、当該みなされた土地に類似する市街化区域農地が平成五年度分の固定資産税について同条第一項ただし書の規定の適用を受けた土地である場合における当該みなされた土地を含む。）に対して課する平成六年度から平成八年度までの各年度分の固定資産税又は都市計画税については、適用しない。 suppl-4051-4/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-1 The provisions of Articles 19-3 and 27 of the Supplementary Provisions of the New Act do not apply to fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1996 imposed on farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Former Act, located on the assessment date for fiscal year 1993, to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including the case where applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions of the Former Act) applied with regard to fixed assets tax for fiscal year 1993 (including, among land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1991, or land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of that Article to have been located as farmland in an urbanization promotion area on the assessment date for the fiscal year in which the urbanization promotion area was designated, such deemed land, where farmland in an urbanization promotion area similar to the deemed land is land to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act applied with regard to fixed assets tax for fiscal year 1993). machine translation, not official **第二項** 旧法附則第十九条の三及び第二十七条の規定は、前項の規定の適用を受ける市街化区域農地に対して課する平成六年度から平成八年度までの各年度分の固定資産税又は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、旧法附則第十九条の三第一項中「二分の一」とあるのは「三分の一」と、旧法附則第二十七条中「前条」とあるのは「附則第二十六条」と、「附則第十九条の三」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三」と、「二分の一」とあるのは「三分の一」と、「価格」」とあるのは「価格の三分の二の額」」とする。 suppl-4051-4/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2 The provisions of Articles 19-3 and 27 of the Supplementary Provisions of the Former Act remain in force with regard to fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1996 imposed on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply. In this case, in Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act, "one-half" is deemed to be replaced with "one-third", and in Article 27 of the Supplementary Provisions of the Former Act, "the preceding Article" is deemed to be replaced with "Article 26 of the Supplementary Provisions", "Article 19-3 of the Supplementary Provisions" is deemed to be replaced with "Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.", "one-half" is deemed to be replaced with "one-third", and "price'" is deemed to be replaced with "two-thirds of the price'". machine translation, not official **第三項** 前二項の規定の適用がある場合における地方税法等の一部を改正する法律（平成八年法律第十二号）による改正後の地方税法の規定（固定資産税又は都市計画税に関する部分に限る。）の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 附則第十七条第六号イ 又は第十九条の三 又は地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 附則第十九条の三の 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の 附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文 附則第十七条第六号ロ 又は第二十七条 又は地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第二十七条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文 附則第十七条の二第一項 又は第十九条の三 又は地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 附則第十九条の三の 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の 附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文 附則第十七条の二第二項 又は第二十七条 又は地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第二十七条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文 附則第十九条の四第一項 前条 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 前年度分の固定資産税の課税標準額 前年度分の固定資産税の課税標準額（当該市街化区域農地のうち、当該年度分の固定資産税額の算定について同条第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けるものにあつては、当該前年度分の固定資産税の課税標準額に当該年度に係る同条第一項の表の下欄に掲げる率を乗じて得た額） 附則第十九条の四第二項 「前項」とあり、及び「附則第十八条第一項」とあるのは「附則第十九条の四第一項」 「前項の「前年度分」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項において読み替えて適用される附則第十九条の四第一項の「前年度分」 「市街化区域農地」 「市街化区域農地」と、「前項の規定」とあるのは「平成五年改正法附則第九条第三項において読み替えて適用される附則第十九条の四第一項の規定」 市街化区域農地調整固定資産税額」 市街化区域農地調整固定資産税額」と、「地方税法の一部を改正する法律（平成七年法律第四十号）による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」とあるのは「地方税法の一部を改正する法律（平成七年法律第四十号。以下本号において「平成七年改正法」という。）による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正法による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」と、「平成七年改正前の地方税法附則第十八条第一項」とあるのは「平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法附則第十九条の四第一項」と、「地方税法等の一部を改正する法律（平成八年法律第十二号）第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」とあるのは「地方税法等の一部を改正する法律（平成八年法律第十二号。以下本号において「平成八年改正法」という。）附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正法第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」と、「平成八年改正前の地方税法附則第十八条第一項」とあるのは「平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法附則第十九条の四第一項」と、「、平成七年改正前の地方税法」とあるのは「、平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法」と、「負担調整率に平成八年改正前の地方税法」とあるのは「負担調整率に平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法」 附則第十九条の四第五項 前条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 附則第二十三条 附則第十九条の三 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 附則第二十七条の二第一項 前条 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第十九条の三 同項においてなお効力を有するものとして読み替えて適用される同法附則第十九条の三 前年度分の都市計画税の課税標準額 前年度分の都市計画税の課税標準額（当該市街化区域農地のうち、当該年度分の都市計画税額の算定について同条第一項ただし書（同条第三項において準用する場合を含む。）の規定の例によることとされるものにあつては、当該前年度分の都市計画税の課税標準額に当該年度に係る同条第一項の表の下欄に掲げる率を乗じて得た額） 附則第二十七条の二第二項 「前項」とあり、及び「附則第十八条第一項」とあるのは「附則第二十七条の二第一項」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」 「前項の「前年度分の固定資産税」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項において読み替えて適用される附則第二十七条の二第一項の「前年度分の都市計画税」 除く。）」 除く。）」と、「前項の規定」とあるのは「平成五年改正法附則第九条第三項において読み替えて適用される附則第二十七条の二第一項の規定」 「前条第四項」 「前条第四項」と、「地方税法の一部を改正する法律（平成七年法律第四十号）による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」とあるのは「地方税法の一部を改正する法律（平成七年法律第四十号。以下本号において「平成七年改正法」という。）による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正法による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」と、「平成七年改正前の地方税法附則第十八条第一項」とあるのは「平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法附則第二十七条の二第一項」と、「地方税法等の一部を改正する法律（平成八年法律第十二号）第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」とあるのは「地方税法等の一部を改正する法律（平成八年法律第十二号。以下本号において「平成八年改正法」という。）附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正法第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」と、「平成八年改正前の地方税法附則第十八条第一項」とあるのは「平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法附則第二十七条の二第一項」と、「、平成七年改正前の地方税法」とあるのは「、平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法」と、「負担調整率に平成八年改正前の地方税法」とあるのは「負担調整率に平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法」 附則第二十七条の二第五項 特定市街化区域農地に 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の規定の適用を受ける市街化区域農地（以下本条において「特定市街化区域農地」という。）に 附則第二十八条第三項 附則第十九条の三 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 附則第二十八条第六項 附則第十九条の三第一項 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項 附則第二十九条 附則第十九条の三及び第二十七条 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三及び地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第二十九条の二 附則第十九条の三の 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の 附則第十九条の三、第十九条の四、第二十七条又は第二十七条の二 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三、附則第十九条の四、地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条又は附則第二十七条の二 附則第二十九条の四第一項 附則第十九条の三第一項ただし書 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項ただし書 附則第二十七条又は第二十七条の二 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条又は附則第二十七条の二 附則第二十九条の五第十九項 附則第十九条の三第一項ただし書 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項ただし書 附則第二十九条の七第一項 附則第十九条の三、 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三、 （附則第十九条の三 （地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三 附則第二十七条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条 附則第二十九条の七第二項 附則第十九条の三、第十九条の四、第二十七条、第二十七条の二 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三、附則第十九条の四、地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条、附則第二十七条の二 suppl-4051-4/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3 In the case where the provisions of the preceding two paragraphs apply, with respect to the application of the provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) (limited to the part relating to fixed assets tax or city planning tax), the words set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the words set forth in the right-hand column of the same table, respectively. Article 17, item (vi), (a) of the Supplementary Provisions or Article 19-3 or Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 17, item (vi), (b) of the Supplementary Provisions or Article 27 or Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 27 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 17-2, paragraph (1) of the Supplementary Provisions or Article 19-3 or Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 17-2, paragraph (2) of the Supplementary Provisions or Article 27 or Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 27 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-4, paragraph (1) of the Supplementary Provisions the preceding Article Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. the tax base amount of fixed assets tax for the previous fiscal year the tax base amount of fixed assets tax for the previous fiscal year (for farmland in an urbanization promotion area among such farmland to which the proviso to paragraph (1) of Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article 19-3) applies in calculating the amount of fixed assets tax for the relevant fiscal year, the amount obtained by multiplying the tax base amount of fixed assets tax for that previous fiscal year by the rate set forth in the right-hand column of the table in paragraph (1) of that Article 19-3 for the relevant fiscal year) Article 19-4, paragraph (2) of the Supplementary Provisions "the preceding paragraph" and "Article 18, paragraph (1) of the Supplementary Provisions" are deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions" "in the preceding paragraph, 'the previous fiscal year' is deemed to be replaced with 'the "previous fiscal year" in Article 19-4, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amending Act" in this paragraph) "farmland in an urbanization promotion area" "farmland in an urbanization promotion area", and "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of Article 19-4, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act" adjusted fixed assets tax amount for farmland in an urbanization promotion area" adjusted fixed assets tax amount for farmland in an urbanization promotion area", "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995) (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996; hereinafter referred to as the '1996 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act", ", the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with ", the Pre-1995 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", and "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act" Article 19-4, paragraph (5) of the Supplementary Provisions the preceding Article Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 23 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 27-2, paragraph (1) of the Supplementary Provisions the preceding Article Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. the tax base amount of city planning tax for the previous fiscal year the tax base amount of city planning tax for the previous fiscal year (for farmland in an urbanization promotion area among such farmland for which the rules of the proviso to paragraph (1) of Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article 19-3) are to be followed in calculating the amount of city planning tax for the relevant fiscal year, the amount obtained by multiplying the tax base amount of city planning tax for that previous fiscal year by the rate set forth in the right-hand column of the table in paragraph (1) of that Article 19-3 for the relevant fiscal year) Article 27-2, paragraph (2) of the Supplementary Provisions "the preceding paragraph" and "Article 18, paragraph (1) of the Supplementary Provisions" are deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions", and "fixed assets tax for the previous fiscal year" is deemed to be replaced with "city planning tax for the previous fiscal year" "in the preceding paragraph, 'fixed assets tax for the previous fiscal year' is deemed to be replaced with 'the "city planning tax for the previous fiscal year" in Article 27-2, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amending Act" in this paragraph) excluding.)" excluding.)", and "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of Article 27-2, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act" "paragraph (4) of the preceding Article" "paragraph (4) of the preceding Article", "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995) (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996; hereinafter referred to as the '1996 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act", ", the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with ", the Pre-1995 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", and "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act" Article 27-2, paragraph (5) of the Supplementary Provisions Specified Farmland in an Urbanization Promotion Area farmland in an urbanization promotion area to which the provisions of Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. apply (hereinafter referred to as "Specified Farmland in an Urbanization Promotion Area" in this Article) Article 28, paragraph (3) of the Supplementary Provisions Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 28, paragraph (6) of the Supplementary Provisions Article 19-3, paragraph (1) of the Supplementary Provisions Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 29 of the Supplementary Provisions Articles 19-3 and 27 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. and Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 29-2 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., Article 19-4 of the Supplementary Provisions, Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. or Article 27-2 of the Supplementary Provisions Article 29-4, paragraph (1) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 27 or Article 27-2 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. or Article 27-2 of the Supplementary Provisions Article 29-5, paragraph (19) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 29-7, paragraph (1) of the Supplementary Provisions Article 19-3 of the Supplementary Provisions, Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., (Article 19-3 of the Supplementary Provisions (Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 27 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. Article 29-7, paragraph (2) of the Supplementary Provisions Article 19-3, Article 19-4, Article 27 and Article 27-2 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., Article 19-4 of the Supplementary Provisions, Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., Article 27-2 of the Supplementary Provisions machine translation, not official --- ## Cites - suppl-4051-4/art-9/par-1: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-4051-4/art-9/par-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27 - suppl-4051-4/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4051-4/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-1 - suppl-4051-4/art-9/par-2: 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2 - suppl-4051-4/art-9/par-3: 前二項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4051-4/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-1 - suppl-4051-4/art-9/par-3: 前二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2 - suppl-4051-4/art-9/par-3: 地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4051-4/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-1 - 地方税法 附則第九条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2 - 地方税法 附則第九条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3 - 地方税法 附則第十三条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-1 - 地方税法 附則第十三条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-2 - 地方税法 附則第十三条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-3 - 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12/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-20261027T214204-243, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-254, 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