# 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-3571-10/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) — address `suppl-3571-10/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-3571-10/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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 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 **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、市町村長は、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、新法附則第二十九条の五第二項の申告があつた場合には、当該固定資産税又は都市計画税に係る納期限から同条第十項において準用する新法第十五条第四項の通知をする日までの期間、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と当該市街化区域農地に係る農地課税相当額との差額に相当する額に係る地方団体の徴収金の徴収を猶予することができる。ただし、当該市街化区域農地が新法附則第二十九条の五第一項の長期営農継続農地に該当しないことが明らかである場合は、この限りでない。 suppl-3571-10/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 Solely for fixed assets tax or city planning tax for fiscal year 1982, if a return under Article 29-5, paragraph (2) of the Supplementary Provisions of the New Act has been filed with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, the mayor of the municipality may defer the collection of the local government levies relating to the amount equivalent to the difference between the amount of fixed assets tax or city planning tax on that farmland in an urbanization promotion area and the farmland-equivalent tax amount for that farmland, for the period from the due date for payment of that fixed assets tax or city planning tax until the date of giving the notification under Article 15, paragraph (4) of the New Act as applied mutatis mutandis in Article 29-5, paragraph (10) of the Supplementary Provisions of the New Act; provided, however, that this does not apply if it is clear that the farmland in an urbanization promotion area does not fall under long-term continued farming farmland under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act. machine translation, not official **第二項** 市町村長は、前項の規定による徴収の猶予をした場合において、当該徴収の猶予に係る固定資産税又は都市計画税について新法附則第二十九条の五第六項の規定が適用されないこととなつたときは、当該徴収の猶予に係る固定資産税又は都市計画税に係る地方団体の徴収金の全部又は一部についてその徴収の猶予を取り消さなければならない。この場合において、徴収の猶予を取り消された者は、直ちに当該徴収の猶予の取消しに係る固定資産税又は都市計画税に係る地方団体の徴収金を納付しなければならない。 suppl-3571-10/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-2 If the mayor of the municipality has deferred collection pursuant to the provisions of the preceding paragraph, and Article 29-5, paragraph (6) of the Supplementary Provisions of the New Act has come to be inapplicable to the fixed assets tax or city planning tax for which collection was deferred, the mayor must cancel the deferral of collection for all or part of the local government levies relating to that fixed assets tax or city planning tax. In this case, a person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the fixed assets tax or city planning tax for which the deferral of collection was cancelled. machine translation, not official **第三項** 市町村長は、第一項の規定による徴収の猶予をした場合においては、その猶予した税額に係る延滞金額中当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。 suppl-3571-10/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-3 When the mayor of the municipality has deferred collection pursuant to the provisions of paragraph (1), the mayor is to exempt the portion of the amount of delinquency charge on the deferred tax amount that corresponds to the period of that deferral of collection. machine translation, not official **第四項** 新法第十五条第四項、第十五条の二第一項及び第十五条の四第三項並びに第十六条の二第一項から第三項までの規定は、第一項の規定による徴収の猶予について準用する。 suppl-3571-10/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-4 The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1) and Article 15-4, paragraph (3), and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the provisions of paragraph (1). machine translation, not official --- ## Cites - suppl-3571-10/art-12/par-1: 新法附則第二十九条の五第二項 → 地方税法 附則第二十九条の五第二項 (Supplementary Provisions, Article 29-5, paragraph (2)), suppl-3251-226/art-29-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-2 - suppl-3571-10/art-12/par-1: 同条第十項 → 地方税法 附則第二十九条の五第十項 (Supplementary Provisions, Article 29-5, paragraph (10)), suppl-3251-226/art-29-5/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-10 - suppl-3571-10/art-12/par-1: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - suppl-3571-10/art-12/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-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3571-10/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 - suppl-3571-10/art-12/par-2: 新法附則第二十九条の五第六項 → 地方税法 附則第二十九条の五第六項 (Supplementary Provisions, Article 29-5, paragraph (6)), suppl-3251-226/art-29-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-6 - suppl-3571-10/art-12/par-3: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3571-10/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 - suppl-3571-10/art-12/par-4: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - suppl-3571-10/art-12/par-4: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - suppl-3571-10/art-12/par-4: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1 - suppl-3571-10/art-12/par-4: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2 - suppl-3571-10/art-12/par-4: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3 - suppl-3571-10/art-12/par-4: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3571-10/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 ## 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 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-2 - 地方税法 附則第十二条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-3 - 地方税法 附則第十二条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/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