# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（都市計画税に関する経過措置） — address `suppl-4081-12/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11 - 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. --- ### 第十一条（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-4081-12/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11 **第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成八年度以後の年度分の都市計画税について適用し、平成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-4081-12/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-1 Except as otherwise specially provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1996, and with regard to city planning tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七百二条第二項の規定（新法第三百四十九条の三第三十七項の規定に関する部分に限る。）は、平成九年度以後の年度分の都市計画税について適用し、平成八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-4081-12/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-2 The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal years beginning with fiscal year 1997, and with regard to city planning tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和六十一年一月二日から平成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三項に規定する倉庫等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-4081-12/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-3 With regard to city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly built or expanded between January 2, 1986 and January 1, 1995, the provisions then in force continue to govern. machine translation, not official **第四項** 平成三年一月二日から平成九年三月三十一日までの間に取得された旧法附則第十五条第九項に規定する家屋に対して課する都市計画税については、同項の規定は、なおその効力を有する。この場合において、平成七年一月二日から平成九年三月三十一日までの間に取得された同項に規定する家屋に対する同項の規定の適用については、同項中「平成七年一月一日」とあるのは、「平成九年三月三十一日」とする。 suppl-4081-12/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-4 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and March 31, 1997, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to houses prescribed in that paragraph that were acquired between January 2, 1995 and March 31, 1997, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1997". machine translation, not official **第五項** 平成五年四月一日から平成八年三月三十一日までの間に新たに取得され、かつ、直接航空法第二条第十六項に規定する航空運送事業の用に供された旧法附則第十五条第三十四項に規定する家屋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-4081-12/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-5 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1996 and directly used for the air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4081-12/art-11/par-2: 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-1 - 地方税法 附則第四条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-3 --- ## 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-20261027T214204-257, 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