# 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-4121-4/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)（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — address `suppl-4121-4/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-4121-4/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-4121-4/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11 **第一項** 新法附則第十九条の二第一項に規定する市街化区域農地（旧法附則第十九条の三第二項の規定により平成五年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地、同条第三項において準用する同条第二項の規定により同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度（以下この項において「市街化区域設定年度」という。）に係る賦課期日に市街化区域農地として所在したものとみなされた土地及び地方税法等の一部を改正する法律（平成五年法律第四号。以下この項において「平成五年改正法」という。）附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正法第一条の規定による改正前の地方税法（以下この項において「平成五年改正前の地方税法」という。）附則第十九条の三第三項において準用する同条第二項の規定により平成五年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地を含む。以下この条において「市街化区域農地」という。）で平成八年度から平成十一年度までの各年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けたもの（以下この条において「軽減適用市街化区域農地」という。）のうち、平成十二年度分の固定資産税について新法附則第十九条の四第六項の規定の適用を受ける市街化区域農地以外のものに係る同年度分の固定資産税については、新法附則第十七条第四号に規定する前年度課税標準額（以下この条において「前年度課税標準額」という。）又は同条第五号に規定する比準課税標準額（以下この条において「比準課税標準額」という。）は、当該軽減適用市街化区域農地又は当該軽減適用市街化区域農地の類似土地が市街化区域設定年度から平成十一年度（市街化区域設定年度が平成七年度以前である場合には、当該市街化区域設定年度から起算して三年度を経過した年度）までの各年度（以下この条において「軽減適用年度」という。）に係る賦課期日において、それぞれ旧法附則第十九条の三第一項本文（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項本文の規定の適用を受け、かつ、旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けない市街化区域農地（以下この条において「軽減適用外市街化区域農地」という。）であったものとみなして算定した額（当該額が当該軽減適用市街化区域農地又は当該軽減適用市街化区域農地の類似土地が軽減適用年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であったものとみなさない場合に平成十二年度分の固定資産税に係る前年度課税標準額又は比準課税標準額となるべき額以上である場合には、当該前年度課税標準額又は比準課税標準額となるべき額）とする。 suppl-4121-4/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1 With regard to fixed assets tax for fiscal year 2000 on those of farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act (including land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act, to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993; land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act as applied mutatis mutandis in paragraph (3) of that Article, to have been located as farmland in an urbanization promotion area on the assessment date for the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as read with replacements pursuant to paragraph (3) of that Article; hereinafter in this paragraph referred to as the "urbanization promotion area designation year"); and land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter in this paragraph referred to as the "1993 Amendment Act"), which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this paragraph referred to as the "Local Tax Act Before the 1993 Amendment"), as applied mutatis mutandis in Article 19-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment, to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993; hereinafter in this Article referred to as "farmland in an urbanization promotion area") that were subject, for fixed assets tax for each fiscal year from fiscal year 1996 through fiscal year 1999, to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this Article referred to as "farmland in an urbanization promotion area under the reduction"), excluding farmland in an urbanization promotion area subject to the application of Article 19-4, paragraph (6) of the Supplementary Provisions of the New Act for fixed assets tax for fiscal year 2000, the prior-year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act (hereinafter in this Article referred to as the "prior-year tax base") or the comparison-based tax base prescribed in item (v) of that Article (hereinafter in this Article referred to as the "comparison-based tax base") is the amount calculated by deeming that farmland in an urbanization promotion area under the reduction, or the similar land of that farmland in an urbanization promotion area under the reduction, to have been, on the assessment date for each fiscal year from the urbanization promotion area designation year through fiscal year 1999 (where the urbanization promotion area designation year is fiscal year 1995 or earlier, through the fiscal year in which three fiscal years have elapsed counted from that urbanization promotion area designation year) (hereinafter in this Article referred to as the "reduction application years"), farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this Article referred to as "farmland in an urbanization promotion area outside the reduction") (where that amount is equal to or greater than the amount that would be the prior-year tax base or comparison-based tax base for fixed assets tax for fiscal year 2000 if that farmland in an urbanization promotion area under the reduction, or the similar land of that farmland in an urbanization promotion area under the reduction, were not deemed to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years, that amount that would be the prior-year tax base or comparison-based tax base). machine translation, not official **第二項** 軽減適用市街化区域農地のうち、平成十二年度分の都市計画税について新法附則第二十七条の二第五項の規定の適用を受ける市街化区域農地以外のもの（以下この項及び次条において「特例適用外軽減適用市街化区域農地」という。）に係る同年度分の都市計画税については、前年度課税標準額又は比準課税標準額は、当該特例適用外軽減適用市街化区域農地又は当該特例適用外軽減適用市街化区域農地の類似土地が軽減適用年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であったものとみなして算定した額（当該額が当該特例適用外軽減適用市街化区域農地又は当該特例適用外軽減適用市街化区域農地の類似土地が軽減適用年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であったものとみなさない場合に平成十二年度分の都市計画税に係る前年度課税標準額又は比準課税標準額となるべき額以上である場合には、当該前年度課税標準額又は比準課税標準額となるべき額）とする。 suppl-4121-4/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2 With regard to city planning tax for fiscal year 2000 on those of farmland in an urbanization promotion area under the reduction that are other than farmland in an urbanization promotion area subject to the application of Article 27-2, paragraph (5) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 2000 (hereinafter in this paragraph and the following Article referred to as "reduced-tax farmland in an urbanization promotion area outside the special measure"), the prior-year tax base or the comparison-based tax base is the amount calculated by deeming that reduced-tax farmland in an urbanization promotion area outside the special measure, or the similar land of that reduced-tax farmland in an urbanization promotion area outside the special measure, to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years (where that amount is equal to or greater than the amount that would be the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 2000 if that reduced-tax farmland in an urbanization promotion area outside the special measure, or the similar land of that reduced-tax farmland in an urbanization promotion area outside the special measure, were not deemed to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years, that amount that would be the prior-year tax base or comparison-based tax base). machine translation, not official --- ## Cites - suppl-4121-4/art-11/par-1: 新法附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1 - suppl-4121-4/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4121-4/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1 - suppl-4121-4/art-11/par-1: 街化区域農地として所在したものとみなされた土地及び地方税法等の一部を改正する法律（平成五年法律第四号。以下この項において「平成五年改正法」という。）附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2 - suppl-4121-4/art-11/par-1: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4121-4/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11 - suppl-4121-4/art-11/par-1: 新法附則第十九条の四第六項 → 地方税法 附則第十九条の四第六項 (Supplementary Provisions, Article 19-4, paragraph (6)), suppl-3251-226/art-19-4/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-6 - suppl-4121-4/art-11/par-1: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4 - suppl-4121-4/art-11/par-1: 同条第五号 → 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-11/par-2: 新法附則第二十七条の二第五項 → 地方税法 附則第二十七条の二第五項 (Supplementary Provisions, Article 27-2, paragraph (5)), suppl-3251-226/art-27-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-5 - suppl-4121-4/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4121-4/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2 - suppl-4121-4/art-11/par-2: 次条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4121-4/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-5 - 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1 - 地方税法 附則第十一条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2 --- ## 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-20261027T214204-243, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-263, 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