# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（都市計画税に関する経過措置） — address `suppl-4181-7/art-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20 - 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-4181-7/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20 **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、平成十八年度以後の年度分の都市計画税について適用し、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-4181-7/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/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 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 平成十年四月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第十八項に規定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-4181-7/art-20/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/par-2 For city planning tax imposed on fixed assets prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第三項** 平成十一年一月二日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第三十九項に規定する停車場建物等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-4181-7/art-20/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/par-3 For city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1999 to March 31, 2006, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15 --- ## 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-20261027T214204-274, 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