# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14. 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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-4091-9/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14 - 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. --- ### 第十四条 suppl-4091-9/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14 **第一項** 平成八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（以下「市街化区域農地」という。）で同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同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で同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ものを含む。以下この条及び次条において「平成八年度軽減適用市街化区域農地」という。）であって同年度分の固定資産税について旧法附則第十九条の四第一項の規定の適用を受けないものに係る平成九年度から平成十一年度までの各年度のうち新たに新法附則第十九条の四第一項の規定の適用を受けることとなる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、当該年度の前年度分の固定資産税の課税標準の基礎となった価格（当該土地が平成八年度分の固定資産税について旧法附則第十七条の二第一項又は第三項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となった価格に同年度において適用された同条第一項各号に掲げる区分に応じ当該各号に定める率（同条第三項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下この項において「平成八年度固定資産税特例適用後価格」という。）を超える場合にあっては、平成八年度固定資産税特例適用後価格）に平成九年度においては旧法附則第十九条の三第一項本文に定める率を、平成十年度又は平成十一年度においては新法附則第十九条の三第一項本文に定める率を乗じて得た額とする。 suppl-4091-9/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1 For fixed assets tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, with regard to 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 1996 (hereinafter simply referred to as "farmland in an urbanization promotion area") that was subject to 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 paragraph (3) of that Article) with respect to fixed assets tax for the same fiscal year (including 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 the same fiscal year, and land deemed under paragraph (2) of that Article 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, that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year; hereinafter referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area" in this Article and the following Article) and that was not subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year, 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 obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (1) or (3) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the fixed assets tax special rule" in this paragraph), the fiscal 1996 price after the fixed assets tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999. machine translation, not official **第二項** 平成八年度軽減適用市街化区域農地であって平成八年度分の都市計画税について旧法附則第二十七条の二第一項の規定の適用を受けないもの（次条において「平成八年度本則課税軽減適用市街化区域農地」という。）に係る平成九年度から平成十一年度までの各年度のうち新たに新法附則第二十七条の二第一項の規定の適用を受けることとなる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、当該年度の前年度分の固定資産税の課税標準の基礎となった価格（当該土地が平成八年度分の都市計画税について旧法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となった価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下この項において「平成八年度都市計画税特例適用後価格」という。）を超える場合にあっては、平成八年度都市計画税特例適用後価格）に平成九年度においては旧法附則第二十七条の規定により読み替えられた旧法附則第十九条の三第一項本文に定める率を、平成十年度又は平成十一年度においては新法附則第二十七条の規定により読み替えられた新法附則第十九条の三第一項本文に定める率を乗じて得た額とする。 suppl-4091-9/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2 With regard to city planning tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, for fiscal 1996 reduced-rate farmland in an urbanization promotion area that was not subject to Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996 (referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule" in the following 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), (b) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the city planning tax special rule" in this paragraph), the fiscal 1996 price after the city planning tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as replaced pursuant to Article 27 of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to Article 27 of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999. machine translation, not official --- ## Cites - suppl-4091-9/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4091-9/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14 - suppl-4091-9/art-14/par-1: 次条 → 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-14/par-1: 新法附則第十九条の四第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-4091-9/art-14/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-14/par-1: この項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4091-9/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1 - suppl-4091-9/art-14/par-1: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-4091-9/art-14/par-2: 次条 → 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-14/par-2: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1 - suppl-4091-9/art-14/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-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4091-9/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2 - suppl-4091-9/art-14/par-2: 新法附則第二十七条 → 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-4091-9/art-14/par-2: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1 - 地方税法 附則第十四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2 --- ## 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-20261027T214204-258, 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