# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（都市計画税に関する経過措置） — address `suppl-5041-1/art-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17 - 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. --- ### 第十七条（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-5041-1/art-17 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17 **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、令和四年度以後の年度分の都市計画税について適用し、令和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-5041-1/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-1 Except as otherwise provided, the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2022, and the provisions then in force continue to govern city planning tax up to fiscal year 2021. machine translation, not official **第二項** 令和二年四月一日から令和四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一項に規定する施設又は設備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-5041-1/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-2 The provisions then in force continue to govern city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2020 to March 31, 2022. machine translation, not official **第三項** 都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日から令和四年三月三十一日までの間に旧法附則第十五条第三十七項に規定する認可を受けた同項に規定する特定立地誘導促進施設協定に定められた同項に規定する特定立地誘導促進施設の用に供す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-5041-1/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-3 The provisions then in force continue to govern city planning tax imposed on land used for the specified location-guidance-promotion facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that are provided for in the specified location-guidance-promotion facility agreement prescribed in that paragraph for which the approval prescribed in that paragraph was obtained during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) to March 31, 2022. machine translation, not official **第四項** 所有者不明土地の利用の円滑化等に関する特別措置法附則第一項ただし書に規定する規定の施行の日から附則第一条第八号に掲げる規定の施行の日の前日までの間に同号に掲げる規定による改正前の地方税法附則第十五条第三十六項に規定する土地使用権を取得した者が整備する同項に規定する施設の用に供す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-5041-1/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-4 The provisions then in force continue to govern city planning tax imposed on land used for the facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions that are developed by a person who acquired the land use right prescribed in that paragraph during the period from the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to the day preceding the date of enforcement of the provisions set forth in that item. machine translation, not official --- ## Cites - suppl-5041-1/art-17/par-4: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5041-1/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-8 ## 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八号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-8 --- ## 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-20261027T214204-305, 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