# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（阪神・淡路大震災に係る固定資産税及び都市計画税の特例に関する経過措置） — address `suppl-4171-5/art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12 - 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. --- ### 第十二条（阪神・淡路大震災に係る固定資産税及び都市計画税の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Fixed Assets Tax and City Planning Tax Relating to the Great Hanshin-Awaji Earthquake caption: machine translation, not official suppl-4171-5/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12 **第一項** 平成十七年度から平成十九年度までの各年度分の固定資産税及び都市計画税に係る新法附則第十六条の二第一項から第九項までの規定の適用については、同条第一項中「で特定地区（土地区画整理法第二条第四項に規定する施行地区又は都市再開発法第二条第三号に規定する施行地区のうち被災市街地復興特別措置法第五条第一項に規定する被災市街地復興推進地域の区域内にあるもので総務省令で定めるものをいう。以下この条において同じ。）の区域内にあるもののうち」とあるのは「のうち」と、同条第二項中「において、特定地区の区域内に」とあるのは「において、」と、同条第三項及び第四項中「のうち特定地区の区域内にあるものに対して」とあるのは「に対して」と、同条第六項から第九項までの規定中「であり、かつ、特定地区の区域内にある」とあるのは「である」とする。 suppl-4171-5/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-1 In the application of Article 16-2, paragraphs (1) through (9) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2005 through 2007, the phrase "that is within a specified district (meaning an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Article), among" in paragraph (1) of that Article is deemed to be replaced with "among", the phrase "in which, within the area of a specified district," in paragraph (2) of that Article is deemed to be replaced with "in which,", the phrase "of which those within the area of a specified district, to" in paragraphs (3) and (4) of that Article is deemed to be replaced with "to", and the phrase "being such and being within the area of a specified district" in the provisions of paragraphs (6) through (9) of that Article is deemed to be replaced with "being such". machine translation, not official **第二項** 施行日から平成十九年三月三十一日までの間に取得され、又は改築された新法附則第十六条の二第十項に規定する家屋に対して課する固定資産税及び都市計画税に係る同項の規定の適用については、同項中「家屋の敷地の用に供されていた土地が特定地区の区域内にある場合において、当該滅失し、又は損壊した家屋」とあるのは「家屋」と、「間に、当該特定地区の区域内に」とあるのは「間に、」とする。 suppl-4171-5/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-2 In the application of Article 16-2, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax imposed on houses prescribed in that paragraph that are acquired or rebuilt during the period from the Effective Date to March 31, 2007, the phrase "house, where the land that had been used as the site of that house is within the area of a specified district, the house that was lost or damaged" in that paragraph is deemed to be replaced with "house", and the phrase "during the period, within that specified district," is deemed to be replaced with "during the period,". machine translation, not official **第三項** 平成十一年一月二日から平成十七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する固定資産税及び都市計画税については、なお従前の例による。 suppl-4171-5/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-3 For fixed assets tax and city planning tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from January 2, 1999 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第八項 (Supplementary Provisions, Article 16-2, paragraph (8)), suppl-3251-226/art-16-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-8 - suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9 - suppl-4171-5/art-12/par-1: 土地区画整理法第二条第四項 → e-Gov law 329AC0000000119, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-4171-5/art-12/par-1: 都市再開発法第二条第三号 → e-Gov law 344AC0000000038, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - suppl-4171-5/art-12/par-1: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-4171-5/art-12/par-1: この条 → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2 - suppl-4171-5/art-12/par-2: 新法附則第十六条の二第十項 → 地方税法 附則第十六条の二第十三項 (Supplementary Provisions, Article 16-2, paragraph (13)), suppl-3251-226/art-16-2/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13 --- ## 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-20261027T214204-272, 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