# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（平成十一年度用途変更宅地等及び平成十一年度類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — address `suppl-4101-27/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8 - 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. --- ### 第八条（平成十一年度用途変更宅地等及び平成十一年度類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Building Land, etc. with Changed Use for Fiscal Year 1999 and Building Land, etc. with Similar Changed Use for Fiscal Year 1999 caption: machine translation, not official suppl-4101-27/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8 **第一項** 市町村は、平成十一年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の四の規定及び新法附則第二十五条の二第二項において読み替えて準用する新法附則第十八条の四の規定を適用しないことができる。この場合において、新法附則第十八条の三第一項中「附則第十八条第二項第一号又は第二号」とあるのは「附則第十八条第二項第一号から第三号まで」と、「平成九年度又は平成十年度」とあるのは「平成十一年度」と、「当該各年度の前年度」とあるのは「平成十年度」と、「当該各年度分」とあるのは「平成十一年度分」と、同条第二項中「附則第十八条第二項第二号」とあるのは「附則第十八条第二項第四号」と、「宅地等で平成九年度」とあるのは「宅地等で平成十一年度」と、「もの（以下本項において「平成九年度の宅地等」という。）又は同条第二項第三号に掲げる宅地等で平成十年度に係る賦課期日において前項の表の上欄に掲げる宅地等に該当するもの（以下本項において「平成十年度の宅地等」という。）」とあるのは「もの」と、「平成九年度の宅地等にあつては平成八年度、平成十年度の宅地等にあつては平成九年度に係る賦課期日（以下本項において「前年度に係る賦課期日」という。）」とあるのは「平成十年度に係る賦課期日」と、「平成九年度の宅地等にあつては平成九年度分、平成十年度の宅地等にあつては平成十年度分」とあるのは「平成十一年度分」と、「が前年度」とあるのは「が平成十年度」と、同条第三項中「平成九年度又は平成十年度」とあるのは「平成十一年度」と、「当該各年度分」とあるのは「平成十一年度分」と、新法附則第二十五条の二第一項中「附則第十八条の三」とあるのは「地方税法等の一部を改正する法律（平成十年法律第二十七号）附則第八条の規定により読み替えられた附則第十八条の三」と、「平成九年度分及び平成十年度分」とあるのは「平成十一年度分」と、「附則第十八条第二項第一号又は第二号」とあるのは「附則第十八条第二項第一号から第三号まで」と、「附則第十八条第二項第二号」とあるのは「附則第十八条第二項第四号」とする。 suppl-4101-27/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8/par-1 A municipality may, for fixed assets tax and city planning tax for fiscal year 1999, as provided by Municipal Ordinance, refrain from applying the provisions of Article 18-4 of the Supplementary Provisions of the New Act and the provisions of Article 18-4 of the Supplementary Provisions of the New Act as applied mutatis mutandis with replacement of terms in Article 25-2, paragraph (2) of the Supplementary Provisions of the New Act. In this case, in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, "Article 18, paragraph (2), item (i) or (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions", "fiscal year 1997 or fiscal year 1998" is deemed to be replaced with "fiscal year 1999", "the fiscal year preceding each such fiscal year" is deemed to be replaced with "fiscal year 1998", and "each such fiscal year" is deemed to be replaced with "fiscal year 1999"; in paragraph (2) of that Article, "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iv) of the Supplementary Provisions", "building land, etc. for fiscal year 1997" is deemed to be replaced with "building land, etc. for fiscal year 1999", "that (hereinafter in this paragraph referred to as "building land, etc. for fiscal year 1997"), or building land, etc. listed in Article 18, paragraph (2), item (iii) of the Supplementary Provisions that falls under building land, etc. listed in the left-hand column of the table in the preceding paragraph on the assessment date for fiscal year 1998 (hereinafter in this paragraph referred to as "building land, etc. for fiscal year 1998")" is deemed to be replaced with "that", "for building land, etc. for fiscal year 1997, the assessment date for fiscal year 1996, and for building land, etc. for fiscal year 1998, the assessment date for fiscal year 1997 (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year")" is deemed to be replaced with "the assessment date for fiscal year 1998", "for building land, etc. for fiscal year 1997, for fiscal year 1997, and for building land, etc. for fiscal year 1998, for fiscal year 1998" is deemed to be replaced with "for fiscal year 1999", and "is the previous fiscal year" is deemed to be replaced with "is fiscal year 1998"; in paragraph (3) of that Article, "fiscal year 1997 or fiscal year 1998" is deemed to be replaced with "fiscal year 1999" and "each such fiscal year" is deemed to be replaced with "fiscal year 1999"; and in Article 25-2, paragraph (1) of the Supplementary Provisions of the New Act, "Article 18-3 of the Supplementary Provisions" is deemed to be replaced with "Article 18-3 of the Supplementary Provisions as read with replacements pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998)", "for fiscal year 1997 and fiscal year 1998" is deemed to be replaced with "for fiscal year 1999", "Article 18, paragraph (2), item (i) or (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions", and "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iv) of the Supplementary Provisions". machine translation, not official --- ## Cites - suppl-4101-27/art-8/par-1: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-4101-27/art-8/par-1: 同条第二項 → 地方税法 附則第十八条の三第二項 (Supplementary Provisions, Article 18-3, paragraph (2)), suppl-3251-226/art-18-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2 - suppl-4101-27/art-8/par-1: 同条第三項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - suppl-4101-27/art-8/par-1: 新法附則第二十五条の二第一項 → 地方税法 附則第二十五条の二第一項 (Supplementary Provisions, Article 25-2, paragraph (1)), suppl-3251-226/art-25-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-2/par-1 - suppl-4101-27/art-8/par-1: 附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3 - suppl-4101-27/art-8/par-1: 地方税法等の一部を改正する法律（平成十年法律第二十七号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4101-27/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八条第一項（平成十一年度用途変更宅地等及び平成十一年度類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8/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-20261027T214204-260, 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