# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)
This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（都市計画税に関する経過措置） — address `suppl-4141-17/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9
- 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.
---
### 第九条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4141-17/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9
**第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成十四年度以後の年度分の都市計画税について適用し、平成十三年度分までの都市計画税については、なお従前の例による。
suppl-4141-17/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-1
Except as provided for in the following paragraph, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2002 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2001.
machine translation, not official
**第二項** 平成七年一月二日から平成十四年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等に対して課する都市計画税については、なお従前の例による。
suppl-4141-17/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-2
The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1995 to March 31, 2002.
machine translation, not official
---
## Cites
- suppl-4141-17/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4141-17/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第九条第一項（都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-1
- 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-265, 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