# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（都市計画税に関する経過措置） — address `suppl-4291-2/art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19 - 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. --- ### 第十九条（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-4291-2/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19 **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、平成二十九年度以後の年度分の都市計画税について適用し、平成二十八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-4291-2/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-1 Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2016. machine translation, not official **第二項** 新法第七百二条の四の二の規定は、平成二十八年四月一日以後に発生した同条に規定する震災等に係る同条に規定する家屋に対して課する平成二十九年度以後の年度分の都市計画税について適用する。 suppl-4291-2/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-2 The provisions of Article 702-4-2 of the New Act apply to city planning tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in that Article relating to an earthquake or other disaster prescribed in that Article that occurred on or after April 1, 2016. machine translation, not official **第三項** 平成二十五年四月一日から平成二十九年三月三十一日までの間に締結された旧法附則第十五条第三十六項に規定する管理協定に係る同項に規定する協定倉庫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-4291-2/art-19/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-3 With regard to city planning tax imposed on an agreed warehouse prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-2/art-19/par-2: 新法第七百二条の四の二 → 地方税法 第七百二条の四の二 (Article 702-4-2), art-702-4-2 — https://japanlaw.org/en/local-tax-act/art-702-4-2 · https://japanlaw.org/l/325AC0000000226/art-702-4-2 --- ## 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-20261027T214204-296, 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