# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（都市計画税に関する経過措置） — address `suppl-3531-9/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12 - 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. --- ### 第十二条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-3531-9/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12 **第一項** 新法第七百二条の三の規定は、昭和五十三年度分の都市計画税から適用し、昭和五十二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-3531-9/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12/par-1 The provisions of Article 702-3 of the New Act apply from city planning tax for fiscal year 1978, and for city planning tax up to fiscal year 1977, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第十五条第九項の規定（都市計画税に関する部分に限る。）は、昭和五十二年一月一日までの間において取得された同項に規定する固定資産に対して課する都市計画税については、なおその効力を有する。 suppl-3531-9/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12/par-2 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act (limited to the portion relating to city planning tax) remain in force with respect to city planning tax imposed on the fixed assets prescribed in that paragraph that were acquired during the period up to January 1, 1977. machine translation, not official --- ## Cites - suppl-3531-9/art-12/par-1: 新法第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/par-1 --- ## 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-20261027T202151-286, 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