# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（都市計画税に関する経過措置） — address `suppl-3611-94/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-10 - 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-3611-94/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-10 **第一項** 旧法第七百二条第二項の規定は、旧法第三百四十九条の三第十三項又は第十四項に規定する土地又は家屋に対して課する昭和六十三年度分までの都市計画税については、なおその効力を有する。この場合において、昭和六十三年度分の都市計画税に限り、旧法第七百二条第二項中「第十三項」とあるのは、「第十三項（地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号）附則第三条第六項の規定によりなおその効力を有することとされる場合を含む。）」とする。 suppl-3611-94/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-10/par-1 The provisions of Article 702, paragraph (2) of the Former Act remain in force with respect to city planning tax, up to that for fiscal year 1988, imposed on land or houses prescribed in Article 349-3, paragraph (13) or (14) of the Former Act. In this case, for city planning tax for fiscal year 1988 only, in Article 702, paragraph (2) of the Former Act, "paragraph (13)" is deemed to be replaced with "paragraph (13) (including cases where it remains in force pursuant to the provisions of Article 3, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986))". machine translation, not official --- ## Cites - suppl-3611-94/art-10/par-1: 地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号）附則第三条第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3611-94/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-11/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-247, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27