# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（平成二十三年度課税免除区域等に関する経過措置） — address `suppl-4241-17/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11 - 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. --- ### 第十一条（平成二十三年度課税免除区域等に関する経過措置） — Transitional Measures Concerning Fiscal 2011 Tax Exemption Areas, etc. caption: machine translation, not official suppl-4241-17/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11 **第一項** 旧法附則第五十五条の二第二項に規定する平成二十三年度課税免除区域は、平成二十三年度の新法附則第五十五条の二第二項に規定する課税免除区域とみなす。 suppl-4241-17/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11/par-1 The fiscal 2011 tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the Former Act is deemed to be the tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the New Act for fiscal 2011. machine translation, not official **第二項** 旧法附則第五十五条の二第四項に規定する平成二十四年度課税免除区域は、平成二十四年度の新法附則第五十五条の二第二項に規定する課税免除区域とみなす。 suppl-4241-17/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11/par-2 The fiscal 2012 tax exemption area prescribed in Article 55-2, paragraph (4) of the Supplementary Provisions of the Former Act is deemed to be the tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the New Act for fiscal 2012. machine translation, not official **第三項** 旧法附則第五十五条の二第五項の規定により公示された区域は、平成二十四年度の新法附則第五十五条の二第四項に規定する減額課税初年度区域とみなす。 suppl-4241-17/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11/par-3 The area publicly notified pursuant to Article 55-2, paragraph (5) of the Supplementary Provisions of the Former Act is deemed to be the first-year reduced-taxation area prescribed in Article 55-2, paragraph (4) of the Supplementary Provisions of the New Act for fiscal 2012. machine translation, not official --- ## 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-20261027T214204-283, 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