# 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-4091-9/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) — address `suppl-4091-9/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-4091-9/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/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 suppl-4091-9/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-16 **第一項** 新法附則第二十九条の五の規定は、平成九年一月二日以後に都市計画法（昭和四十三年法律第百号）第七条第一項の市街化区域及び市街化調整区域に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由により新たに市街化区域農地となった土地に対して適用し、平成九年一月一日に所在する市街化区域農地については、なお従前の例による。 suppl-4091-9/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-16/par-1 The provisions of Article 29-5 of the Supplementary Provisions of the New Act apply to land that, on or after January 2, 1997, newly becomes farmland in an urbanization promotion area due to the fact that city planning concerning urbanization promotion areas and urbanization control areas under Article 7, paragraph (1) of the City Planning Act (Act No. 100 of 1968) has been determined for the area of the municipality concerned, or for other reasons specified by Cabinet Order, and the provisions then in force continue to govern farmland in an urbanization promotion area located on January 1, 1997. machine translation, not official --- ## Cites - suppl-4091-9/art-16/par-1: 新法附則第二十九条の五 → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5 - suppl-4091-9/art-16/par-1: 都市計画法（昭和四十三年法律第百号）第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection --- ## 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-20261027T214204-259, 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