# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12)
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- 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-4121-4/art-12`
- 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-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12
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### 第十二条
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
**第一項** 特例適用外軽減適用市街化区域農地又は新法附則第二十七条の二第五項の規定の適用を受ける新法附則第十九条の四第六項に規定する前年度軽減適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、同条第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が、平成十二年度及び平成十三年度にあつては〇・六以上〇・七五以下、平成十四年度にあつては〇・六以上〇・七以下のもの並びに特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」と、同号イ（１）中「平成十一年度において平成十二年改正前の地方税法附則第二十七条の三第一項第一号に規定する据置減額適用土地である土地」とあるのは「平成九年度から平成十一年度までの各年度分の都市計画税について仮定前年度課税標準額等（当該特定市街化区域農地又は当該特定市街化区域農地の類似土地が附則第十九条の三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（以下本項において「市街化区域設定年度」という。）から当該各年度の前年度（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が当該各年度の前々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）までの各年度に係る賦課期日において、それぞれ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。以下本項において「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、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であつたものとみなした場合に当該各年度分の都市計画税に係る平成十二年改正前の地方税法附則第十七条第四号に規定する前年度課税標準額（以下本項において「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（以下本項において「比準課税標準額」という。）となるべき額（当該額が当該各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つた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つた額）をいう。以下本項において同じ。）を前年度課税標準額又は比準課税標準額とした場合に平成十一年度において平成十二年改正前の地方税法附則第二十七条の三第一項第一号に規定する据置減額適用土地に該当する土地」と、「同号ハ（１）に規定する平成十年度据置減額適用土地（以下本項において「平成十年度据置減額適用土地」という。）であるときは同号ハ（１）に規定する平成十年度据置減額の基礎となる価額とし、平成十年度据置減額適用土地以外の土地であるときは同号ハ（２）に掲げる額」とあるのは「平成九年度分及び平成十年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に平成十二年改正前の地方税法附則第二十七条の三第一項第一号ハ（１）に規定する平成十年度据置減額適用土地に該当する土地（以下本項において「平成十年度据置減額適用土地」という。）であるときは平成九年度分及び平成十年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に同号ハ（１）に規定する平成十年度据置減額の基礎となる価額となるべき額とし、平成十年度据置減額適用土地以外の土地であるときは平成九年度分及び平成十年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に同号ハ（２）に掲げる額となるべき額」と、同号イ（３）中「、同年度分の都市計画税」とあるのは「、平成九年度から平成十一年度までの各年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に平成十一年度分の都市計画税」と、「平成十二年改正前の地方税法附則第二十五条第一項、第二十六条第一項又は第二十七条の二第一項」とあるのは「平成十二年改正前の地方税法附則第二十七条の二第一項」と、「これらの規定に規定する同年度分の都市計画税の課税標準となるべき額」とあるのは「平成九年度から平成十一年度までの各年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に同条第一項に規定する平成十一年度分の都市計画税の課税標準となるべき額となるべき額（以下本項において「仮定平成十一年度課税標準額」という。）」と、「同年度分の都市計画税の課税標準となるべき額を」とあるのは「仮定平成十一年度課税標準額を」とする。
suppl-4121-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12/par-1
With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to reduced-tax farmland in an urbanization promotion area outside the special measure, or to farmland in an urbanization promotion area reduced in the previous fiscal year prescribed in Article 19-4, paragraph (6) of the Supplementary Provisions of the New Act that is subject to the application of Article 27-2, paragraph (5) of the Supplementary Provisions of the New Act, in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "those of building land, etc. that is residential land whose burden level for that fiscal year is 0.8 or more, those of commercial land, etc. whose burden level for that fiscal year is, for fiscal year 2000 and fiscal year 2001, 0.6 or more and 0.75 or less and, for fiscal year 2002, 0.6 or more and 0.7 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and, of land other than such land, land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and, of specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; in (a), (1) of that item, "land that, in fiscal year 1999, is land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment" is deemed to be replaced with "land that falls under land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment in fiscal year 1999 where, for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999, the assumed prior-year tax base, etc. (meaning the amount that would be the prior-year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment (hereinafter in this paragraph referred to as the "prior-year tax base") or the comparison-based tax base prescribed in item (v) of that Article (hereinafter in this paragraph referred to as the "comparison-based tax base") for city planning tax for each such fiscal year if that specified farmland in an urbanization promotion area, or the similar land of that specified farmland in an urbanization promotion area, were deemed to have been, on the assessment date for each fiscal year from the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions as read with replacements pursuant to paragraph (3) of that Article; hereinafter in this paragraph referred to as the "urbanization promotion area designation year") through the fiscal year preceding each such fiscal year (where the fiscal year in which three fiscal years have elapsed counted from the urbanization promotion area designation year is the fiscal year before the fiscal year preceding each such fiscal year or earlier, through the fiscal year in which three fiscal years have elapsed counted from that urbanization promotion area designation year), 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 (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 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") 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 paragraph referred to as the "Local Tax Act Before the 1993 Amendment"), and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (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 (where that amount is equal to or greater than the amount that became the prior-year tax base or comparison-based tax base for city planning tax for each such fiscal year, the amount that became the prior-year tax base or comparison-based tax base); the same applies hereinafter in this paragraph) is taken as the prior-year tax base or comparison-based tax base"; "where the land is fiscal 1998 land subject to the frozen reduction prescribed in (c), (1) of that item (hereinafter in this paragraph referred to as "fiscal 1998 land subject to the frozen reduction"), the value serving as the basis of the fiscal 1998 frozen reduction prescribed in (c), (1) of that item, and where the land is land other than fiscal 1998 land subject to the frozen reduction, the amount listed in (c), (2) of that item" is deemed to be replaced with "where the land is land that falls under fiscal 1998 land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i), (c), (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment (hereinafter in this paragraph referred to as "fiscal 1998 land subject to the frozen reduction") where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998, the amount that would be the value serving as the basis of the fiscal 1998 frozen reduction prescribed in (c), (1) of that item where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998, and where the land is land other than fiscal 1998 land subject to the frozen reduction, the amount that would be the amount listed in (c), (2) of that item where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998"; in (a), (3) of that item, ", the city planning tax for that fiscal year" is deemed to be replaced with ", the city planning tax for fiscal year 1999 where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999", "Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment", "the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions" is deemed to be replaced with "the amount that would be the amount to be the tax base for city planning tax for fiscal year 1999 prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999 (hereinafter in this paragraph referred to as the "assumed fiscal 1999 tax base")", and "the amount that is to be the tax base for city planning tax for that fiscal year" is deemed to be replaced with "the assumed fiscal 1999 tax base".
machine translation, not official
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## Cites
- suppl-4121-4/art-12/par-1: 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-12/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-12/par-1: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3
- suppl-4121-4/art-12/par-1: の規定又は地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「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
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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
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## 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-20261027T214204-263, 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