# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（都市計画税に関する経過措置） — address `suppl-5071-7/art-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-13
- 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.
---
### 第十三条（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-5071-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-13
**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、令和七年度以後の年度分の都市計画税について適用し、令和六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-5071-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-13/par-1
Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2025 and thereafter, and for city planning tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第二項** 令和三年四月一日から令和七年三月三十一日までの間に整備された旧法附則第十五条第三十三項に規定する対象特定公共施設等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-5071-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-13/par-2
For city planning tax imposed on the land used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
machine translation, not official
**第三項** 令和三年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十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-5071-7/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-13/par-3
For city planning tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
machine translation, not official
**第四項** 令和五年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の三第十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-5071-7/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-13/par-4
For city planning tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, 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-20261027T214204-309, 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