# 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-4031-7/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)（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-4031-7/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-4031-7/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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（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-4031-7/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12 **第一項** 平成三年度に係る賦課期日において所在する第二条の規定による改正前の地方税法附則第十九条の二第一項に規定する市街化区域農地で平成三年度分の固定資産税について同法附則第十九条の三第一項ただし書（同条第二項及び第四項において準用する場合を含む。）の規定の適用を受けたものに対して課する平成四年度分及び平成五年度分の固定資産税又は都市計画税については、なお従前の例による。 suppl-4031-7/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1 For fixed assets tax or city planning tax for fiscal year 1992 and fiscal year 1993 imposed on farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that is located on the assessment date for fiscal year 1991 and to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) was applied for fixed assets tax for fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 平成四年度分及び平成五年度分の固定資産税又は都市計画税に限り、平成三年度に係る賦課期日後において第二条の規定による改正後の地方税法附則第十九条の三第二項に規定する地目の変換その他の政令で定める事情により新たに同法附則第十九条の二に規定する市街化区域農地となった土地のうち、当該土地に類似する市街化区域農地が前項に規定する市街化区域農地である場合における当該土地に対して課する固定資産税又は都市計画税の額は、当該土地が同年度に係る賦課期日に市街化区域農地として所在したものとみなして、第二条の規定による改正前の地方税法附則第十九条の三及び第十九条の四の規定又は同法附則第二十七条及び第二十七条の二の規定の例により算定した税額とする。 suppl-4031-7/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2 Solely for fixed assets tax or city planning tax for fiscal year 1992 and fiscal year 1993, among land that, after the assessment date for fiscal year 1991, has newly become farmland in an urbanization promotion area prescribed in Article 19-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 due to a change of land category prescribed in Article 19-3, paragraph (2) of the Supplementary Provisions of that Act or other circumstances specified by Cabinet Order, where farmland in an urbanization promotion area similar to that land is the farmland in an urbanization promotion area prescribed in the preceding paragraph, the amount of fixed assets tax or city planning tax imposed on that land is to be the tax amount calculated, treating that land as having been located as farmland in an urbanization promotion area on the assessment date for that fiscal year, in accordance with the rules of Articles 19-3 and 19-4 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 or the provisions of Articles 27 and 27-2 of the Supplementary Provisions of that Act. machine translation, not official **第三項** 第二条の規定による改正後の地方税法附則第二十九条の五第一項、第五項又は第十二項の規定の適用を受ける土地に係る固定資産税又は都市計画税については、前二項の規定は、適用しない。ただし、同条第五項の規定の適用を受けた土地につき同条第六項の規定の適用を受けることとなる場合は、この限りでない。 suppl-4031-7/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-3 The provisions of the preceding two paragraphs do not apply to fixed assets tax or city planning tax pertaining to land to which the provisions of Article 29-5, paragraph (1), (5) or (12) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply; provided, however, that this does not apply where land to which the provisions of paragraph (5) of that Article have been applied becomes subject to the provisions of paragraph (6) of that Article. machine translation, not official --- ## Cites - suppl-4031-7/art-12/par-2: 地方税法附則第十九条の三第二項 → 地方税法 附則第十九条の三第二項 (Supplementary Provisions, Article 19-3, paragraph (2)), suppl-3251-226/art-19-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-2 - suppl-4031-7/art-12/par-2: 同法附則第十九条の二 → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2 - suppl-4031-7/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-4031-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1 - suppl-4031-7/art-12/par-3: 地方税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-4031-7/art-12/par-3: 第五項 → 地方税法 附則第二十九条の五第五項 (Supplementary Provisions, Article 29-5, paragraph (5)), suppl-3251-226/art-29-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-5 - suppl-4031-7/art-12/par-3: 第十二項 → 地方税法 附則第二十九条の五第十二項 (Supplementary Provisions, Article 29-5, paragraph (12)), suppl-3251-226/art-29-5/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-12 - suppl-4031-7/art-12/par-3: 前二項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4031-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1 - suppl-4031-7/art-12/par-3: 前二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4031-7/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2 - suppl-4031-7/art-12/par-3: 同条第六項 → 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十九条の三第四項（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-4 - 地方税法 附則第十九条の三第五項（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-5 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3 - 地方税法 附則第十二条第二項（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-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2 - 地方税法 附則第十二条第三項（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-4031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-3 - 地方税法 附則第二十三条第三項（国有資産等所在市町村交付金法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-3 - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-301, translated 2026-10-28 - 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