# 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-4241-17/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-4241-17/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-4241-17/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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-4241-17/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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、平成二十四年度以後の年度分の都市計画税について適用し、平成二十三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-4241-17/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-1 Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2012 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2011, 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二十四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二十四項の規定の適用を受ける固定資産に対して課する平成二十五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二十四項の規定の適用を受ける固定資産に対して課する平成二十四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-4241-17/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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 (24) of the New Act) apply to city planning tax for fiscal 2013 and subsequent fiscal years imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the New Act, and with regard to city planning tax up to fiscal 2012 imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和六十三年四月一日から平成二十六年一月一日までの間に旧法附則第十五条の三第二項に規定する旧資産に対応するものとして取得された家屋に対して課する都市計画税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成二十三年一月一日」とあるのは「平成二十六年一月一日」と、「平成二十三年度」とあるのは「平成二十九年度」とする。 suppl-4241-17/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-3 With regard to the city planning tax imposed on houses acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017". machine translation, not official **第四項** 旧法附則第五十六条第十三項に規定する対象区域内住宅用地に代わるものと市町村長が認める土地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-4241-17/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-4 With regard to the city planning tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法附則第五十六条第十四項に規定する対象区域内家屋に代わるものと市町村長が認め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-4241-17/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-5 With regard to the city planning tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-17/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-4241-17/art-14/par-2: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/en/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 ## Cited by 1 provision cites 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-4241-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-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-20261027T214204-284, 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