# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（都市計画税に関する規定の適用） — address `suppl-3481-23/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15 - 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. --- ### 第十五条（都市計画税に関する規定の適用） — Application of Provisions on City Planning Tax caption: machine translation, not official suppl-3481-23/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15 **第一項** 新法の規定中都市計画税に関する部分は、昭和四十八年度分の都市計画税から適用し、昭和四十七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-3481-23/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15/par-1 The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1973, and for city planning tax up to fiscal year 1972, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第十条第二項の規定は、新法附則第十九条の三の規定が適用される市街化区域農地（新法附則第二十九条の規定の適用を受けるものを除く。）に対して課する都市計画税について準用する。 suppl-3481-23/art-15/par-2 · 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 The provisions of Article 10, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to city planning tax imposed on farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act). machine translation, not official --- ## Cites - suppl-3481-23/art-15/par-2: 附則第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3481-23/art-10/par-2 — 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 - suppl-3481-23/art-15/par-2: 新法附則第十九条の三 → 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-3481-23/art-15/par-2: 新法附則第二十九条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), 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 --- ## 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-20261027T202151-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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