# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（用途変更宅地等及び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-4121-4/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10 - 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. --- ### 第十条（用途変更宅地等及び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 Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc. caption: machine translation, not official suppl-4121-4/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10 **第一項** 市町村は、平成十二年度から平成十四年度までの各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三の規定及び新法附則第二十五条の二において読み替えて準用する新法附則第十八条の三の規定を適用しないことができる。 suppl-4121-4/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1 A municipality may, for fixed assets tax and city planning tax for each fiscal year from fiscal year 2000 through fiscal year 2002, as provided by Municipal Ordinance, refrain from applying the provisions of Article 18-3 of the Supplementary Provisions of the New Act and the provisions of Article 18-3 of the Supplementary Provisions of the New Act as applied mutatis mutandis with replacement of terms in Article 25-2 of the Supplementary Provisions of the New Act. machine translation, not official **第二項** 前項の場合には、新法附則第十八条第二項第一号から第三号までに掲げる宅地等で平成十二年度から平成十四年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。 suppl-4121-4/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2 In the case referred to in the preceding paragraph, with respect to fixed assets tax for each fiscal year, for change-of-use building land, etc. (meaning those among building land, etc. listed in Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act that fall under building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each fiscal year from fiscal year 2000 through fiscal year 2002 (excluding building land, etc. subject to the application of the following paragraph) and that fell under building land, etc. listed in the right-hand column of that table on the assessment date for the fiscal year preceding each such fiscal year; hereinafter in this paragraph referred to as "change-of-use building land, etc."), Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that change-of-use building land, etc. to have been, on the assessment date for the fiscal year preceding each such fiscal year, building land, etc. listed in the left-hand column of that table respectively. machine translation, not official **第三項** 第一項の場合には、新法附則第十八条第二項第二号に掲げる宅地等で平成十二年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十二年度の宅地等」という。）、新法附則第十八条第二項第三号に掲げる宅地等で平成十三年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十三年度の宅地等」という。）又は同条第二項第四号に掲げる宅地等で平成十四年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十四年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第五号に規定する類似土地をいう。以下同じ。）が平成十二年度の宅地等にあっては平成十一年度、平成十三年度の宅地等にあっては平成十二年度、平成十四年度の宅地等にあっては平成十三年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成十二年度の宅地等にあっては平成十二年度分、平成十三年度の宅地等にあっては平成十三年度分、平成十四年度の宅地等にあっては平成十四年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。 suppl-4121-4/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 In the case referred to in paragraph (1), with respect to fixed assets tax for fiscal year 2000 for fiscal 2000 building land, etc., for fiscal year 2001 for fiscal 2001 building land, etc., and for fiscal year 2002 for fiscal 2002 building land, etc., relating to those for which the similar land (meaning similar land prescribed in Article 17, item (v) of the Supplementary Provisions of the New Act; the same applies hereinafter) of that building land, etc. fell under building land, etc. listed in the right-hand column of that table on the assessment date for fiscal year 1999 in the case of fiscal 2000 building land, etc., on the assessment date for fiscal year 2000 in the case of fiscal 2001 building land, etc., and on the assessment date for fiscal year 2001 in the case of fiscal 2002 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), among building land, etc. listed in Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal year 2000 (hereinafter in this paragraph referred to as "fiscal 2000 building land, etc."), building land, etc. listed in Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of that table on the assessment date for fiscal year 2001 (hereinafter in this paragraph referred to as "fiscal 2001 building land, etc."), or building land, etc. listed in Article 18, paragraph (2), item (iv) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of that table on the assessment date for fiscal year 2002 (hereinafter in this paragraph referred to as "fiscal 2002 building land, etc."), Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that similar land to have been, on the assessment date for the previous fiscal year, building land, etc. listed in the left-hand column of that table respectively. machine translation, not official **第四項** 第一項の場合には、平成十二年度から平成十四年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条、第十八条及び第十八条の二並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。 suppl-4121-4/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4 In the case referred to in paragraph (1), with regard to the application of Articles 17, 18 and 18-2 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year relating to building land, etc. that has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is general residential land") and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc.") on the assessment date for each fiscal year from fiscal year 2000 through fiscal year 2002, the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single unit of building land, etc. machine translation, not official **第五項** 前三項の規定は、平成十二年度から平成十四年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第二項第一号から第三号まで」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第一号から第三号まで」と、「及び第十八条」とあるのは「及び第二十五条」と、第三項中「附則第十八条第二項第二号」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第二号」と、「附則第十八条第二項第三号」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第三号」と、「及び第十八条」とあるのは「及び第二十五条」と、前項中「、第十八条及び第十八条の二」とあるのは「及び第二十五条」と読み替えるものとする。 suppl-4121-4/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-5 The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2000 through fiscal year 2002. In this case, in paragraph (2), "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", and "and 18" is deemed to be replaced with "and 25"; in paragraph (3), "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", "Article 18, paragraph (2), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", and "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, ", 18 and 18-2" is deemed to be replaced with "and 25". machine translation, not official --- ## Cites - suppl-4121-4/art-10/par-1: 新法附則第十八条の三 → 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-4121-4/art-10/par-1: 新法附則第二十五条の二 → 地方税法 附則第二十五条の二 (Supplementary Provisions, Article 25-2), suppl-3251-226/art-25-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-2 - suppl-4121-4/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4121-4/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1 - suppl-4121-4/art-10/par-2: 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-4121-4/art-10/par-2: 次項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 - suppl-4121-4/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4121-4/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2 - suppl-4121-4/art-10/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-4121-4/art-10/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-4121-4/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4121-4/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1 - suppl-4121-4/art-10/par-3: 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-4121-4/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 - suppl-4121-4/art-10/par-3: 新法附則第十七条第五号 → 地方税法 附則第十七条第一項第五号 (Supplementary Provisions, Article 17, paragraph (1), item (v)), suppl-3251-226/art-17/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-5 - suppl-4121-4/art-10/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-4121-4/art-10/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-4121-4/art-10/par-4: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4121-4/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1 - suppl-4121-4/art-10/par-4: 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-4121-4/art-10/par-4: この項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4121-4/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4 - suppl-4121-4/art-10/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-4121-4/art-10/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-4121-4/art-10/par-4: 第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2 - suppl-4121-4/art-10/par-4: 前二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4121-4/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2 - suppl-4121-4/art-10/par-4: 前二項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 - suppl-4121-4/art-10/par-5: 前三項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4121-4/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2 - suppl-4121-4/art-10/par-5: 前三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 - suppl-4121-4/art-10/par-5: 前三項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4121-4/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第二項（用途変更宅地等及び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-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2 - 地方税法 附則第十条第三項（用途変更宅地等及び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-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 - 地方税法 附則第十条第四項（用途変更宅地等及び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-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4 - 地方税法 附則第十条第五項（用途変更宅地等及び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-4121-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-5 --- ## 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-20261027T214204-262, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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