# 地方税法 / Local Tax Act — 第二十九条 (Supplementary Provisions, Article 29) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29. 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: 第二十九条 (Supplementary Provisions, Article 29)（森林開発公団法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4121-4/art-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29 - 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. --- ### 第二十九条（森林開発公団法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Forest Development Corporation Act caption: machine translation, not official suppl-4121-4/art-29 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29 **第一項** 前条の規定による改正後の森林開発公団法の一部を改正する法律（次項において「新改正法」という。）附則第十一条第五項及び第七項並びに第二十一条第六項及び第八項の規定は、平成十二年度以後の年度分の固定資産税について適用する。 suppl-4121-4/art-29/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-1 The provisions of Article 11, paragraphs (5) and (7) and Article 21, paragraphs (6) and (8) of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act as amended by the provisions of the preceding Article (referred to as the "New Forest Development Corporation Act Amendment Act" in the following paragraph) apply to fixed assets tax for fiscal year 2000 and thereafter. machine translation, not official **第二項** 新改正法附則第二十一条第十項の規定は、平成十二年度以後の年度分の土地に対して課する特別土地保有税について適用する。 suppl-4121-4/art-29/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-2 The provisions of Article 21, paragraph (10) of the Supplementary Provisions of the New Forest Development Corporation Act Amendment Act apply to special land holding tax imposed on land for fiscal year 2000 and thereafter. machine translation, not official --- ## Cites - suppl-4121-4/art-29/par-1: 次項 → 地方税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-4121-4/art-29/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十九条第一項（森林開発公団法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/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-20261027T214204-263, 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