# 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-4101-27/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)（都市計画税に関する経過措置） — address `suppl-4101-27/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-4101-27/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-4101-27/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-13 **第一項** 新法第七百二条第二項の規定（新法第三百四十九条の三第三十七項の規定に関する部分に限る。）は、平成十年一月二日以後に取得された新法第三百四十九条第三十七項に規定する家屋に対して課する平成十一年度以後の年度分の都市計画税について適用する。 suppl-4101-27/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-13/par-1 The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal year 1999 and thereafter imposed on houses prescribed in Article 349, paragraph (37) of the New Act that were acquired on or after January 2, 1998. machine translation, not official **第二項** 平成三年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人により取得された同項に規定する外貿埠頭公団の解散及び業務の承継に関する法律第三条第一項第二号に規定する業務の用に供する固定資産及び平成五年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人に準ずる法人により取得された同項に規定する港湾法第五十五条の七第二項に規定する特定用途港湾施設の用に供する固定資産に対して課する都市計画税については、なお従前の例による。 suppl-4101-27/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-13/par-2 The provisions then in force continue to govern city planning tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4101-27/art-13/par-1: 新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-4101-27/art-13/par-2: 港湾法第五十五条の七第二項 → e-Gov law 325AC0000000218, 第五十五条の七第二項 (Article 55-7, paragraph (2)), art-55-7/par-2 — not held in this collection --- ## 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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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