# 地方税法 / Local Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（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） — address `suppl-4031-7/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23 - 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. --- ### 第二十三条（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） — Transitional Measures Accompanying the Partial Amendment of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located caption: machine translation, not official suppl-4031-7/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23 **第一項** 別段の定めがあるものを除き、第三条の規定による改正後の国有資産等所在市町村交付金法（次項において「新交付金法」という。）附則第十五項の規定は、平成四年度以後の年度分の国有資産等所在市町村交付金（以下この条において「交付金」という。）について適用し、平成三年度分までの交付金については、なお従前の例による。 suppl-4031-7/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-1 Except as otherwise specially provided, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by the provisions of Article 3 (referred to as the "New National Assets Grants Act" in the following paragraph) apply to grants to municipalities where national assets, etc. are located (hereinafter in this Article referred to as "grants") for fiscal year 1992 and thereafter, and for grants up to fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 平成四年度分の交付金に係る新交付金法附則第十五項の規定の適用については、同項中「地方税法附則第十八条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第二条の規定による改正前の地方税法附則第十八条第一項」と、「二分の一で除して得た額」とあるのは「二分の一で除して得た額（当該市街化区域農地のうち、同項に規定するその年度分の固定資産税額の算定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る市街化区域農地については、当該額をその年度に係る同条第一項の表の下欄に掲げる率で除して得た額）」とする。 suppl-4031-7/art-23/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-2 With regard to the application of the provisions of paragraph (15) of the Supplementary Provisions of the New National Assets Grants Act to grants for fiscal year 1992, the phrase "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act" in that paragraph is deemed to be replaced with "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 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. 7 of 1991)", and the phrase "the amount obtained by dividing by one-half" is deemed to be replaced with "the amount obtained by dividing by one-half (for farmland in an urbanization promotion area, among that farmland in an urbanization promotion area, 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) applies in the calculation of the fixed assets tax amount for that fiscal year prescribed in that paragraph, the amount obtained by dividing that amount by the rate listed in the right-hand column of the table in paragraph (1) of that Article for that fiscal year)". machine translation, not official **第三項** 附則第十二条第一項又は第二項の規定の適用を受ける土地については、第三条の規定による改正前の国有資産等所在市町村交付金法附則第十五項の規定は、なおその効力を有する。この場合において、同項（見出しを含む。）中「昭和六十四年度から昭和六十六年度まで」とあるのは、「平成四年度から平成六年度まで」とする。 suppl-4031-7/art-23/par-3 · 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 For land to which the provisions of Article 12, paragraph (1) or (2) of the Supplementary Provisions apply, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located prior to amendment by the provisions of Article 3 remain in force. In this case, the phrase "from fiscal year 1989 to fiscal year 1991" in that paragraph (including its heading) is deemed to be replaced with "from fiscal year 1992 to fiscal year 1994". machine translation, not official --- ## Cites - suppl-4031-7/art-23/par-1: 次項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4031-7/art-23/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-2 - suppl-4031-7/art-23/par-1: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4031-7/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23 - suppl-4031-7/art-23/par-2: 地方税法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-4031-7/art-23/par-3: 附則第十二条第一項 → 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-23/par-3: 第二項 → 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 附則第二十三条第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-1 - 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27