# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4)

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- 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: 第四条 (Supplementary Provisions, Article 4)（市街地改造事業等に関する経過措置） — address `suppl-3441-38/art-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3441-38/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4
- 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.

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### 第四条（市街地改造事業等に関する経過措置） — Transitional Measures Concerning Urban Area Improvement Projects, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-38/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3441-38/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4</sup>

**第一項**  この法律の施行の際、現に市街地改造事業に関する都市計画において施行区域として定められている土地の区域について施行される市街地改造事業については、旧公共施設の整備に関連する市街地の改造に関する法律は、この法律の施行後も、なおその効力を有する。
<sup>suppl-3441-38/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3441-38/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4/par-1</sup>
With regard to an urban area improvement project to be implemented in an area of land that, at the time this Act comes into effect, is actually specified as an implementation area in the city planning concerning urban area improvement projects, the former Act on Improvement of Urban Areas Related to Development of Public Facilities remains in force even after this Act comes into effect.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際、現に存する防災建築街区造成組合、現に施行されている旧防災建築街区造成法第五十四条に規定する防災建築街区造成事業及び現に同法第五十六条の規定による補助金の交付の決定があつた防災建築物に関しては、同法は、この法律の施行後も、なおその効力を有する。
<sup>suppl-3441-38/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3441-38/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-4/par-2</sup>
With regard to disaster-prevention building block development associations that actually exist, disaster-prevention building block development projects prescribed in Article 54 of the former Disaster-Prevention Building Block Development Act that are actually being implemented, and disaster-prevention buildings for which a decision to grant a subsidy under the provisions of Article 56 of that Act has actually been made, at the time this Act comes into effect, that Act remains in force even after this Act comes into effect.
<sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第二十二条第一項（地方自治法等の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-38/art-22/par-1

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## 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-20261027T214204-235, translated 2026-10-28
- This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27
