# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（都市計画税に関する経過措置） — address `suppl-4171-5/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10 - 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-4171-5/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10 **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、平成十七年度以後の年度分の都市計画税について適用し、平成十六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-4171-5/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/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 2005 and thereafter, and, for city planning tax for fiscal year 2004 and earlier, the provisions then in force continue to govern. 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十項の規定に関する部分に限る。）は、新法第三百四十九条の三第十項の規定の適用を受ける家屋に対して課する平成十八年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第十項の規定の適用を受ける家屋に対して課する平成十七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-4171-5/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/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 (10) of the New Act) apply to city planning tax for fiscal year 2006 and thereafter imposed on houses subject to the application of Article 349-3, paragraph (10) of the New Act, and, for city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of Article 349-3, paragraph (10) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第三百四十九条の三第十一項の規定の適用を受ける家屋に対して課する平成十七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-4171-5/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-3 For city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of Article 349-3, paragraph (11) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 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、平成十九年四月一日以後に取得された新法第三百四十九条の三第三十七項の規定の適用を受ける土地及び家屋に対して課する平成二十年度以後の年度分の都市計画税について適用し、平成十九年三月三十一日までに取得された旧法第三百四十九条の三第三十九項の規定の適用を受ける土地及び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-4171-5/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-4 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 2008 and thereafter imposed on land and houses acquired on or after April 1, 2007 that are subject to the application of Article 349-3, paragraph (37) of the New Act, and, for city planning tax imposed on land and houses acquired by March 31, 2007 that are subject to the application of Article 349-3, paragraph (39) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 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三十八項の規定に関する部分に限る。）は、新法第三百四十九条の三第三十八項の規定の適用を受ける土地及び家屋（平成十九年三月三十一日までに取得された家屋を除く。）に対して課する平成二十年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第四十項の規定の適用を受ける土地に対して課する平成十九年度分までの都市計画税及び同項の規定の適用を受ける平成十九年三月三十一日までに取得された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-4171-5/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-5 The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (38) of the New Act) apply to city planning tax for fiscal year 2008 and thereafter imposed on land and houses (excluding houses acquired by March 31, 2007) that are subject to the application of Article 349-3, paragraph (38) of the New Act, and, for city planning tax for fiscal year 2007 and earlier imposed on land subject to the application of Article 349-3, paragraph (40) of the Former Act and city planning tax imposed on houses acquired by March 31, 2007 that are subject to the application of that paragraph, the provisions then in force continue to govern. machine translation, not official **第六項** 平成十六年四月一日から平成十七年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する特定倉庫及び特定上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-4171-5/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-6 For city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第七項** 新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の都市計画税について適用し、旧法附則第十五条の二第二項に規定する固定資産（償却資産を除く。）に対して課する平成十七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-4171-5/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-7 The provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier imposed on fixed assets (excluding depreciable assets) prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-5/art-10/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-4171-5/art-10/par-2: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-4171-5/art-10/par-4: 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-4171-5/art-10/par-5: 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-4171-5/art-10/par-7: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-1 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-4 - 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-9 --- ## 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-20261027T214204-272, 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