# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（都市計画税に関する経過措置） — address `suppl-4151-9/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18 - 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. --- ### 第十八条（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-4151-9/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18 **第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成十五年度以後の年度分の都市計画税について適用し、平成十四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-4151-9/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-1 Except as otherwise provided, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2002. machine translation, not official **第二項** 新法第七百二条第二項の規定（新法第三百四十九条の三第二十六項、第三十五項及び第四十一項の規定に関する部分に限る。）並びに新法附則第十五条の二第二項及び第十五条の三第二項の規定は、平成十六年度以後の年度分の都市計画税について適用し、平成十五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-4151-9/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-2 The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (26), (35) and (41) of the New Act), and Article 15-2, paragraph (2) and Article 15-3, paragraph (2) of the Supplementary Provisions of the New Act, apply to city planning tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003. machine translation, not official **第三項** 新法第七百二条第二項の規定（新法第三百四十九条の三第二十八項から第三十一項までの規定に関する部分に限る。）は、新法第三百四十九条の三第二十八項から第三十一項までの規定の適用を受ける土地又は家屋（平成十八年三月三十一日までに取得された家屋を除く。）に対して課する平成十九年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第二十八項から第三十一項までの規定の適用を受ける土地に対して課する平成十八年度分までの都市計画税及びこれらの規定の適用を受ける平成十八年三月三十一日までに取得された家屋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-4151-9/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-3 The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (28) through (31) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on land or houses to which the provisions of Article 349-3, paragraphs (28) through (31) of the New Act apply (excluding houses acquired on or before March 31, 2006), and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2006 imposed on land to which the provisions of Article 349-3, paragraphs (28) through (31) of the Former Act apply, and city planning tax imposed on houses acquired on or before March 31, 2006 to which those provisions apply. machine translation, not official **第四項** 新法第七百二条第二項の規定（新法第三百四十九条の三第三十六項の規定に関する部分に限る。）は、平成十八年四月一日以後に取得された新法第三百四十九条の三第三十六項の規定の適用を受ける家屋に対して課する平成十九年度以後の年度分の都市計画税について適用し、平成十八年三月三十一日までに取得された旧法第三百四十九条の三第三十六項の規定の適用を受ける家屋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-4151-9/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-4 The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on houses to which the provisions of Article 349-3, paragraph (36) of the New Act apply that are acquired on or after April 1, 2006, and the provisions then in force continue to govern city planning tax imposed on houses to which the provisions of Article 349-3, paragraph (36) of the Former Act apply that were acquired on or before March 31, 2006. machine translation, not official --- ## Cites - suppl-4151-9/art-18/par-2: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-4151-9/art-18/par-2: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-4151-9/art-18/par-2: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2 - suppl-4151-9/art-18/par-3: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-27 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-27 - suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28 - suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30 - suppl-4151-9/art-18/par-4: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-3 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-7 --- ## 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-20261027T214204-269, 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