# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（都市計画税に関する規定の適用） — address `suppl-3491-19/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14 - 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. --- ### 第十四条（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-3491-19/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14 **第一項** 新法の規定中都市計画税に関する部分は、昭和四十九年度分の都市計画税から適用し、昭和四十八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-3491-19/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14/par-1 The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1974, and the provisions then in force continue to govern city planning tax up to fiscal year 1973. machine translation, not official **第二項** 昭和四十九年一月一日までの間において建設された旧法第三百四十九条の三第一項に規定する発電所の用に供する家屋（農山漁村電気導入促進法第二条第一項の農林漁業団体が発電所の用に供するものを除く。）に対して課する昭和四十九年度以降の各年度分の都市計画税については、新法第七百二条第二項中「第三百四十九条の三第一項」とあるのは、「地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項の規定によりその例によることとされる同法による改正前の第三百四十九条の三第一項」とする。 suppl-3491-19/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14/par-2 With regard to city planning tax for each fiscal year from fiscal year 1974 on imposed on houses used for power stations prescribed in Article 349-3, paragraph (1) of the Former Act that were constructed during the period up to January 1, 1974 (excluding those used for power stations by the agriculture, forestry and fisheries organizations referred to in Article 2, paragraph (1) of the Act on Promotion of Introduction of Electricity to Farming, Mountain and Fishing Villages), the phrase "Article 349-3, paragraph (1)" in Article 702, paragraph (2) of the New Act is deemed to be replaced with "Article 349-3, paragraph (1), prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the rules of which are to be followed pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-3491-19/art-14/par-2: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-3491-19/art-14/par-2: 地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3491-19/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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