# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — address `suppl-3571-10/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 - 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. --- ### 第十一条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-3571-10/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 **第一項** 昭和五十七年度分の固定資産税又は都市計画税に限り、市町村は、市街化区域農地に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、当該市街化区域農地について新法附則第二十九条の五第一項の認定ができない場合には、当該市街化区域農地に係る農地課税相当額（新法附則第二十九条の二に規定する農地課税相当額をいう。次条において同じ。）を仮に算定した当該市街化区域農地に係る固定資産税額又は都市計画税額（以下この条において「仮算定税額」という。）として、当該額を当該年度の納期の数で除して得た額の範囲において、当該市街化区域農地に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。 suppl-3571-10/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 Solely for fixed assets tax or city planning tax for fiscal year 1982, with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, if a municipality is unable to make the finding under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act for that farmland in an urbanization promotion area by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, the municipality may collect the fixed assets tax or city planning tax on that farmland in an urbanization promotion area in each payment period, within the range of the amount obtained by dividing the amount of fixed assets tax or city planning tax on that farmland, obtained by provisionally calculating the farmland-equivalent tax amount for that farmland (meaning the farmland-equivalent tax amount prescribed in Article 29-2 of the Supplementary Provisions of the New Act; the same applies in the following Article) (hereinafter in this Article referred to as the "provisionally calculated tax"), by the number of payment periods of that fiscal year. machine translation, not official **第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において当該市街化区域農地に係る昭和五十七年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該市街化区域農地に係る昭和五十七年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは、新法第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。 suppl-3571-10/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-2 If the mayor of the municipality, after imposing fixed assets tax or city planning tax pursuant to the preceding paragraph, has calculated the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, if the amount of fixed assets tax or city planning tax already imposed is less than the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the amount of fixed assets tax or city planning tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act. machine translation, not official **第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。 suppl-3571-10/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3 When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them: machine translation, not official **一** 納税通知書に記載された土地に係る課税標準額及び税額のうち市街化区域農地に係るものは、新法附則第十九条の三、第十九条の四、第二十七条又は第二十七条の二の規定の適用がなかつたものとみなして仮に算定した額であり、又は当該仮に算定した額を含むものであること。 suppl-3571-10/art-11/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3/item-1 that, of the tax base amount and tax amount relating to land stated in the tax notice, those relating to farmland in an urbanization promotion area are amounts provisionally calculated on the assumption that Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions of the New Act did not apply, or include amounts so provisionally calculated; machine translation, not official **二** 既に賦課した仮算定税額が本算定税額に満たない場合においては、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においては、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。 suppl-3571-10/art-11/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3/item-2 that, if the provisionally calculated tax already imposed is less than the finally computed tax amount, the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to local government levies unpaid by that person liable for tax. machine translation, not official **第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該市街化区域農地について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。 suppl-3571-10/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-4 When delinquent tax collection procedures are carried out for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the date on which the notification under paragraph (2) is given for that farmland in an urbanization promotion area. machine translation, not official --- ## Cites - suppl-3571-10/art-11/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2 - suppl-3571-10/art-11/par-1: 新法附則第二十九条の五第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-1 - suppl-3571-10/art-11/par-1: 新法附則第二十九条の二 → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3571-10/art-11/par-1: 次条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3571-10/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12 - suppl-3571-10/art-11/par-1: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3571-10/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 - suppl-3571-10/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-10/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - suppl-3571-10/art-11/par-2: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3571-10/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 - suppl-3571-10/art-11/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-3571-10/art-11/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 - suppl-3571-10/art-11/par-3: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-10/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - suppl-3571-10/art-11/par-3/item-1: 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-3571-10/art-11/par-3/item-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3571-10/art-11/par-3/item-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-3571-10/art-11/par-3/item-1: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3571-10/art-11/par-4: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-10/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - suppl-3571-10/art-11/par-4: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3571-10/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - 地方税法 附則第十一条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-2 - 地方税法 附則第十一条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3 - 地方税法 附則第十一条第四項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-4 --- ## 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-20261027T214204-243, 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