# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（都市計画税に関する経過措置） — address `suppl-3581-13/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16 - 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. --- ### 第十六条（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-3581-13/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16 **第一項** 新法第七百二条第二項の規定は、昭和五十八年度以後の年度分の都市計画税について適用し、昭和五十七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-3581-13/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16/par-1 The provisions of Article 702, paragraph (2) of the New Act apply to city planning tax for fiscal year 1983 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和四十年一月二日から昭和五十七年一月一日までの間に新設され、又は増設された旧法附則第十五条第五項に規定する倉庫に対して課する都市計画税については、なお従前の例による。 suppl-3581-13/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16/par-2 For city planning tax imposed on the warehouses prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3581-13/art-16/par-1: 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-244, 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