# 地方税法 / Local Tax Act — 第七百二条の二 (Article 702-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-702-2. 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: 第七百二条の二 (Article 702-2)（都市計画税の非課税の範囲） — address `art-702-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-702-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-702-2 - 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. --- ### 第七百二条の二（都市計画税の非課税の範囲） — Scope of Exemption from City Planning Tax caption: machine translation, not official art-702-2 · https://japanlaw.org/ja/local-tax-act/art-702-2 · https://japanlaw.org/l/325AC0000000226/art-702-2 **第一項** 市町村は、国、非課税独立行政法人、国立大学法人等、日本年金機構、福島国際研究教育機構及び国立健康危機管理研究機構並びに都道府県、市町村、特別区、これらの組合、財産区、合併特例区及び地方独立行政法人に対しては、都市計画税を課することができない。 art-702-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-702-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-1 A municipality may not impose city planning tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Fukushima Institute for Research, Education and Innovation and the Japan Institute for Health Security, or on a prefecture, municipality, special ward, union of these, property ward, special merger district or local incorporated administrative agency. machine translation, not official **第二項** 前項に規定するもののほか、市町村は、第三百四十八条第二項から第五項まで、第七項若しくは第九項又は第三百五十一条の規定により固定資産税を課することができない土地又は家屋に対しては、都市計画税を課することができない。 art-702-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-702-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-2 In addition to what is provided in the preceding paragraph, a municipality may not impose city planning tax on land or a house on which fixed assets tax may not be imposed under Article 348, paragraphs (2) through (5), paragraph (7) or paragraph (9), or Article 351. machine translation, not official --- ## Cites - art-702-2/par-2: 前項 → 地方税法 第七百二条の二第一項 (Article 702-2, paragraph (1)), art-702-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-702-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-1 - art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2 - art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/ja/local-tax-act/art-348/par-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-3 - art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/ja/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4 - art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/ja/local-tax-act/art-348/par-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-5 - art-702-2/par-2: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/ja/local-tax-act/art-348/par-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-7 - art-702-2/par-2: 第九項 → 地方税法 第三百四十八条第九項 (Article 348, paragraph (9)), art-348/par-9 — https://japanlaw.org/ja/local-tax-act/art-348/par-9 · https://japanlaw.org/l/325AC0000000226/art-348/par-9 - art-702-2/par-2: 第三百五十一条 → 地方税法 第三百五十一条 (Article 351), art-351 — https://japanlaw.org/ja/local-tax-act/art-351 · https://japanlaw.org/l/325AC0000000226/art-351 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七百二条の二第二項（都市計画税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-702-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-2 - 地方税法 附則第九条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-20/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-9/par-2 - 地方税法 附則第十二条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-54/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-54/art-12/par-2 - 地方税法 附則第十四条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-40/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-2 - 地方税法 附則第二十四条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-26/art-24/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-26/art-24/par-3 --- ## 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-20261027T214204-166, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-166, 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