# 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-4131-8/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)（都市計画税に関する経過措置） — address `suppl-4131-8/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-4131-8/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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（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-4131-8/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14 **第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成十三年度以後の年度分の都市計画税について適用し、平成十二年度分までの都市計画税については、なお従前の例による。 suppl-4131-8/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-1 Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 2000. machine translation, not official **第二項** 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三十六項の規定に関する部分に限る。）は、施行日以後に取得された新法第三百四十九条の三第三十六項の規定の適用を受ける家屋に対して課する平成十四年度以後の年度分の都市計画税について適用し、施行日前に取得された旧法第三百四十九条の三第三十六項の規定の適用を受ける家屋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-4131-8/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-2 The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal year 2002 and thereafter imposed on a house, acquired on or after the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the New Act apply, and the provisions then in force continue to govern city planning tax imposed on a house, acquired before the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the Former Act apply. machine translation, not official **第三項** 新法第七百二条の三の規定は、平成十二年一月二日以後に発生した震災等により滅失し、又は損壊した家屋の敷地の用に供されていた土地に対して課する平成十三年度以後の年度分の都市計画税について適用する。 suppl-4131-8/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-3 The provisions of Article 702-3 of the New Act apply to city planning tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster that occurred on or after January 2, 2000. machine translation, not official --- ## Cites - suppl-4131-8/art-14/par-2: 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-4131-8/art-14/par-3: 新法第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第十項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-10 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-264, 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