# 地方税法 / Local Tax Act — 第二十五条 (Supplementary Provisions, Article 25) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25. 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: 第二十五条 (Supplementary Provisions, Article 25)（都市計画税に関する経過措置） — address `suppl-5051-1/art-25` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25 - 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. --- ### 第二十五条（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-5051-1/art-25 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25 **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、令和五年度以後の年度分の都市計画税について適用し、令和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-5051-1/art-25/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-1 Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2023 and thereafter, and for city planning tax for fiscal year 2022 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十七年四月一日から令和五年三月三十一日までの間に新たに取得された旧法附則第十五条第十五項に規定す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-5051-1/art-25/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-2 For city planning tax imposed on houses prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023, the provisions then in force continue to govern. machine translation, not official **第三項** 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十年法律第四十九号）の施行の日から令和五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-5051-1/art-25/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-3 For city planning tax imposed on houses prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023, the provisions then in force continue to govern. machine translation, not official **第四項** 平成二十九年四月一日から令和五年三月三十一日までの間に受けた旧法附則第十五条第三十三項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供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-5051-1/art-25/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-4 For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023, the provisions then in force continue to govern. 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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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