# 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-4091-9/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)（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-4091-9/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-4091-9/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/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（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-4091-9/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13 **第一項** 平成八年度分の固定資産税について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「平成五年改正法」という。）附則第九条第三項の規定により読み替えて適用される旧法附則第十九条の四第一項の規定の適用を受けた平成五年改正法による改正前の地方税法附則第十九条の二第一項に規定する市街化区域農地（以下この条において「平成五年改正法附則適用市街化区域農地」という。）に係る平成九年度分の固定資産税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号イの規定にかかわらず、旧法附則第十九条の四第一項に規定する平成八年度分の固定資産税の課税標準となるべき額（当該土地が同年度分の固定資産税額の算定について平成五年改正法附則第九条第二項の規定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平成五年改正法による改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けるものにあっては、当該額を同年度に係る同項の表の下欄に掲げる率で除して得た額とし、当該土地が同年度分の固定資産税について旧法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは当該除して得た額をこれらの規定に定める率で除して得た額とする。）とする。 suppl-4091-9/art-13/par-1 · 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 With regard to fixed assets tax for fiscal year 1997 only, for farmland in an urbanization promotion area prescribed in Article 19-2, 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; hereinafter referred to as the "1993 Amendment Act") that was subject, for fixed assets tax for fiscal year 1996, to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter referred to as "farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions" in this Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of fixed assets tax for fiscal year 1996 prescribed in Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the fixed assets tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article and as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to Article 349-3 of the Former Act or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions). machine translation, not official **第二項** 平成五年改正法附則適用市街化区域農地に係る平成九年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、旧法附則第二十七条の二第一項に規定する平成八年度分の都市計画税の課税標準となるべき額（当該土地が同年度分の都市計画税額の算定について平成五年改正法附則第九条第二項の規定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平成五年改正法による改正前の地方税法附則第二十七条の規定によりその例によることとされる同法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けるものにあっては、当該額を同年度に係る同項の表の下欄に掲げる率で除して得た額とし、当該土地が同年度分の固定資産税について旧法第三百四十九条の三（第二十三項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは当該除して得た額をこれらの規定に定める率で除して得た額とする。）とする。 suppl-4091-9/art-13/par-2 · 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 With regard to city planning tax for fiscal year 1997 only, for farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of city planning tax for fiscal year 1996 prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article, the rules of which are to be followed pursuant to Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to Article 349-3 of the Former Act (excluding paragraph (23)) or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions). machine translation, not official **第三項** 平成五年改正法附則適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、同条第一項第一号イ中「同年度分の都市計画税の課税標準となるべき額とし」とあるのは「同年度分の都市計画税の課税標準となるべき額（当該土地が同年度分の都市計画税額の算定について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「平成五年改正法」という。）附則第九条第二項の規定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平成五年改正法による改正前の地方税法附則第二十七条の規定によりその例によることとされる同法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けるものにあつては、当該額を同年度に係る同項の表の下欄に掲げる率で除して得た額）とし」とする。 suppl-4091-9/art-13/par-3 · 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 With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, in Article 27-3, paragraph (1), item (i), (a) of the Supplementary Provisions of the New Act, "the amount that is to be the tax base of city planning tax for the same fiscal year, and" is deemed to be replaced with "the amount that is to be the tax base of city planning tax for the same fiscal year (where that land was subject, in calculating the city planning tax amount for that fiscal year, to 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; hereinafter referred to as the '1993 Amendment Act'), as applied mutatis mutandis pursuant to paragraph (3) of that Article, the rules of which are to be followed pursuant to Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year), and". machine translation, not official --- ## Cites - suppl-4091-9/art-13/par-1: 平成八年度分の固定資産税について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「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 - suppl-4091-9/art-13/par-1: この条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4091-9/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13 - suppl-4091-9/art-13/par-1: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4 - suppl-4091-9/art-13/par-1: 平成五年改正法附則第九条第二項 → 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-4091-9/art-13/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4091-9/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15 - suppl-4091-9/art-13/par-2: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4 - suppl-4091-9/art-13/par-2: 平成五年改正法附則第九条第二項 → 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-4091-9/art-13/par-3: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3 - suppl-4091-9/art-13/par-3: 当該土地が同年度分の都市計画税額の算定について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「平成五年改正法」という。）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 ## 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（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 --- ## 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-20261027T214204-258, 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