# 地方税法 / Local Tax Act — 第二十九条 (Supplementary Provisions, Article 29) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29. 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: 第二十九条 (Supplementary Provisions, Article 29)（市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の通知） — address `suppl-3251-226/art-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 - 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. --- ### 第二十九条（市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の通知） — Notice of the Method of Calculating the Amount of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-3251-226/art-29 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 **第一項** 市街化区域農地について新たに附則第十九条の三及び第二十七条の規定が適用されることとなる年度分の固定資産税及び都市計画税に限り、市町村長は、第三百六十四条第九項の規定により納税者に納税通知書を交付する場合においては、市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の概要を記載した文書を併せて送付するものとする。 suppl-3251-226/art-29/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29/par-1 Solely for fixed assets tax and city planning tax for the fiscal year for which Article 19-3 and Article 27 of the Supplementary Provisions newly come to apply to farmland in an urbanization promotion area, the mayor of the municipality is, when delivering a tax notice to a taxpayer pursuant to Article 364, paragraph (9), to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area. machine translation, not official --- ## Cites - suppl-3251-226/art-29/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-29/par-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27 - suppl-3251-226/art-29/par-1: 第三百六十四条第九項 → 地方税法 第三百六十四条第九項 (Article 364, paragraph (9)), art-364/par-9 — https://japanlaw.org/ja/local-tax-act/art-364/par-9 · https://japanlaw.org/l/325AC0000000226/art-364/par-9 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第二十九条の七第一項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 - 地方税法 附則第二十九条の八第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8/par-1 - 地方税法 附則第九条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 - 地方税法 附則第十三条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-1 - 地方税法 附則第十条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-2 - 地方税法 附則第十五条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15/par-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-20261027T214204-213, 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