# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19. 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: 第十九条 (Supplementary Provisions, Article 19) — address `suppl-4151-9/art-19`
- 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-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19
- 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.

---

### 第十九条
<sup>suppl-4151-9/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19</sup>

**第一項**  平成十四年度に係る賦課期日に所在する土地（平成十五年度において新たに固定資産税を課することとなる土地又は同年度に係る賦課期日において地目の変換等（新法附則第十七条第三号に規定する地目の変換等をいう。）がある土地を除く。）のうち平成十四年度分の都市計画税額について旧法附則第二十七条の三第一項の規定により減額されたものに係る平成十五年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、当該土地の次の各号に掲げる土地の区分に応じ、それぞれ当該各号に定める額とする。
<sup>suppl-4151-9/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1</sup>
Only for city planning tax for fiscal year 2003 on land located on the assessment date for fiscal year 2002 (excluding land on which fixed assets tax is newly imposed in fiscal year 2003 and land for which there is a change of land category, etc. (meaning change of land category, etc. prescribed in Article 17, item (iii) of the Supplementary Provisions of the New Act) on the assessment date for that fiscal year) whose city planning tax amount for fiscal year 2002 was reduced under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, the previous fiscal year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding the provisions of (b) of that item, the amount specified in each of the following items according to the category of that land set forth in those items.
<sup>machine translation, not official</sup>

  **一**  次号又は第三号に掲げる土地以外の土地　次に掲げる土地の区分に応じ、それぞれに定める額（当該土地が平成十四年度分の都市計画税について旧法第七百二条の三又は附則第二十七条の規定の適用を受ける土地（以下この項において「平成十四年度住宅用地等」という。）であるときは、それぞれに定める額に旧法第七百二条の三又は附則第二十七条の規定により読み替えられた旧法附則第十九条の三第一項本文に定める率（以下この項において「住宅用地等特例率」という。）を乗じて得た額）
  <sup>suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1</sup>
  for land other than the land set forth in the following item or item (iii), the amount specified respectively according to the category of land set forth below (or, where that land is land to which the provisions of Article 702-3 or Article 27 of the Supplementary Provisions of the Former Act applied with regard to city planning tax for fiscal year 2002 (hereinafter referred to as "fiscal 2002 housing land, etc." in this paragraph), the amount obtained by multiplying the amount so specified by the rate prescribed in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as replaced pursuant to the provisions of Article 702-3 or Article 27 of the Supplementary Provisions of the Former Act (hereinafter referred to as the "special rate for residential land, etc." in this paragraph)):
  <sup>machine translation, not official</sup>

    **イ**  平成十四年度において旧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（以下この号において「平成十四年度据置減額適用土地」という。）であるもの　平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、同項第一号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とする。）
    <sup>suppl-4151-9/art-19/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-1</sup>
    land that was, in fiscal 2002, land under the freeze reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in item (i), (c), (1) of that paragraph, the amount specified in (c), (1) of that item, and where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item);
    <sup>machine translation, not official</sup>

    **ロ**  平成十四年度において旧法附則第二十七条の三第一項第二号に規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの　平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、同項第二号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とし、同号ハ（３）に掲げる土地であるときは同号ハ（３）に定める額とする。）
    <sup>suppl-4151-9/art-19/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-2</sup>
    land that was, in fiscal 2002, land under the lowering reduction prescribed in Article 27-3, paragraph (1), item (ii) of the Supplementary Provisions of the Former Act (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in item (ii), (c), (1) of that paragraph, the amount specified in (c), (1) of that item, where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item, and where it is land listed in (c), (3) of that item, the amount specified in (c), (3) of that item);
    <sup>machine translation, not official</sup>

  **二**  旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項の規定の適用を受ける土地　当該土地に係る平成十四年度分の都市計画税額（当該土地が同年度分の都市計画税について旧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の規定の適用を受ける土地であるときは、同年度の旧法附則第二十五条第一項に規定する宅地等調整都市計画税額、旧法附則第二十六条第一項に規定する農地調整都市計画税額又は旧法附則第二十七条の二第一項に規定する市街化区域農地調整都市計画税額とし、旧法附則第二十七条の三第一項の規定により減額される前の都市計画税の額とする。以下この項において同じ。）に、当該土地に係る旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項に規定する類似土地の次に掲げる土地の区分に応じ、それぞれに定める額（当該類似土地が平成十四年度住宅用地等であるときは、それぞれに定める額に住宅用地等特例率を乗じて得た額）を当該類似土地に係る平成十四年度分の都市計画税額で除して得た数値を乗じて得た額
  <sup>suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2</sup>
  land to which the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article, apply: the amount obtained by multiplying the city planning tax amount for fiscal 2002 for that land (where that land is land to which the provisions of Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act apply with respect to city planning tax for that fiscal year, being the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the Former Act, the adjusted city planning tax on farmland prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Former Act or the adjusted city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act for that fiscal year, and being the amount of city planning tax before the reduction under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act; the same applies hereinafter in this paragraph) by the number obtained by dividing the amount specified in each of the following according to the category of land listed therein, for the similar land prescribed in Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article, for that land (where that similar land is fiscal 2002 housing land, etc., the amount obtained by multiplying the amount so specified by the special rate for residential land, etc.), by the city planning tax amount for fiscal 2002 for that similar land:
  <sup>machine translation, not official</sup>

    **イ**  平成十四年度において旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項第一号に規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの　平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、同条第二項の規定により読み替えられた同条第一項第一号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とする。）
    <sup>suppl-4151-9/art-19/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-1</sup>
    land that was, in fiscal 2002, land under the freeze reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in Article 27-3, paragraph (1), item (i), (c), (1) as replaced pursuant to the provisions of paragraph (2) of that Article, the amount specified in (c), (1) of that item, and where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item);
    <sup>machine translation, not official</sup>

    **ロ**  平成十四年度において旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項第二号に規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの　平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、同条第二項の規定により読み替えられた同条第一項第二号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とし、同号ハ（３）に掲げる土地であるときは同号ハ（３）に定める額とする。）
    <sup>suppl-4151-9/art-19/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-2</sup>
    land that was, in fiscal 2002, land under the lowering reduction prescribed in Article 27-3, paragraph (1), item (ii) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in Article 27-3, paragraph (1), item (ii), (c), (1) as replaced pursuant to the provisions of paragraph (2) of that Article, the amount specified in (c), (1) of that item, where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item, and where it is land listed in (c), (3) of that item, the amount specified in (c), (3) of that item);
    <sup>machine translation, not official</sup>

  **三**  旧法附則第二十七条の三第四項の規定により読み替えられた同条第一項の規定の適用を受ける土地　当該土地に係る平成十四年度分の都市計画税額に、当該土地に係る同条第四項の規定により読み替えられた同条第一項に規定する類似する宅地等の次に掲げる土地の区分に応じ、それぞれに定める額（当該類似する宅地等が平成十四年度住宅用地等であるときは、それぞれに定める額に住宅用地等特例率を乗じて得た額）を当該類似する宅地等に係る平成十四年度分の都市計画税額で除して得た数値を乗じて得た額
  <sup>suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3</sup>
  land to which the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article, apply: the amount obtained by multiplying the city planning tax amount for fiscal 2002 for that land by the number obtained by dividing the amount specified in each of the following according to the category of land listed therein, for the similar building land, etc. prescribed in Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article, for that land (where that similar building land, etc. is fiscal 2002 housing land, etc., the amount obtained by multiplying the amount so specified by the special rate for residential land, etc.), by the city planning tax amount for fiscal 2002 for that similar building land, etc.:
  <sup>machine translation, not official</sup>

    **イ**  平成十四年度において旧法附則第二十七条の三第四項の規定により読み替えられた同条第一項第一号に規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの　平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、同条第四項の規定により読み替えられた同条第一項第一号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とする。）
    <sup>suppl-4151-9/art-19/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3/sub-1</sup>
    land that was, in fiscal 2002, land under the freeze reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in Article 27-3, paragraph (1), item (i), (c), (1) as replaced pursuant to the provisions of paragraph (4) of that Article, the amount specified in (c), (1) of that item, and where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item);
    <sup>machine translation, not official</sup>

    **ロ**  平成十四年度において旧法附則第二十七条の三第四項の規定により読み替えられた同条第一項第二号に規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの　平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、同条第四項の規定により読み替えられた同条第一項第二号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とし、同号ハ（３）に掲げる土地であるときは同号ハ（３）に定める額とする。）
    <sup>suppl-4151-9/art-19/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3/sub-2</sup>
    land that was, in fiscal 2002, land under the lowering reduction prescribed in Article 27-3, paragraph (1), item (ii) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in Article 27-3, paragraph (1), item (ii), (c), (1) as replaced pursuant to the provisions of paragraph (4) of that Article, the amount specified in (c), (1) of that item, where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item, and where it is land listed in (c), (3) of that item, the amount specified in (c), (3) of that item).
    <sup>machine translation, not official</sup>

**第二項**  新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第一項に規定する特定用途宅地等のうち平成十四年度分の都市計画税額について旧法附則第二十七条の三第一項の規定により減額されたものに係る平成十五年度の特定用途前年度課税標準額（新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第一項に規定する特定用途前年度課税標準額をいう。）は、新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第二項第一号の規定にかかわらず、当該特定用途宅地等の前項第一号又は第二号に掲げる土地の区分に応じ、同項第一号又は第二号に定める額とする。
<sup>suppl-4151-9/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-2</sup>
With regard to the specified-use previous fiscal year tax base for fiscal 2003 (meaning the specified-use previous fiscal year tax base prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act) pertaining to the specified-use building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, for which the city planning tax amount for fiscal 2002 was reduced under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding the provisions of Article 18-3, paragraph (2), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, it is to be, according to the category of land listed in item (i) or (ii) of the preceding paragraph that applies to that specified-use building land, etc., the amount specified in item (i) or (ii) of that paragraph.
<sup>machine translation, not official</sup>

**第三項**  新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第三項第一号に規定する平成十四年度類似特定用途宅地等のうち平成十四年度分の都市計画税額について旧法附則第二十七条の三第一項の規定により減額されたものに係る平成十四年度類似課税標準額（新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第三項第一号に規定する平成十四年度類似課税標準額をいう。）は、新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第四項第一号の規定にかかわらず、当該平成十四年度類似特定用途宅地等の第一項第一号又は第二号に掲げる土地の区分に応じ、同項第一号又は第二号に定める額とする。
<sup>suppl-4151-9/art-19/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-3</sup>
With regard to the fiscal 2002 similar tax base (meaning the fiscal 2002 similar tax base prescribed in Article 18-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act) pertaining to the fiscal 2002 similar specified-use building land, etc. prescribed in Article 18-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, for which the city planning tax amount for fiscal 2002 was reduced under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding the provisions of Article 18-3, paragraph (4), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, it is to be the amount specified in item (i) or (ii) of paragraph (1) according to the category of land listed in item (i) or (ii) of that paragraph that applies to that fiscal 2002 similar specified-use building land, etc.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4151-9/art-19/par-1: 新法附則第十七条第三号 → 地方税法 附則第十七条第一項第三号 (Supplementary Provisions, Article 17, paragraph (1), item (iii)), suppl-3251-226/art-17/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-3
- suppl-4151-9/art-19/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-4151-9/art-19/par-1/item-1: 次号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-1/item-1: 第三号 → 地方税法 附則第十九条第一項第三号 (Supplementary Provisions, Article 19, paragraph (1), item (iii)), suppl-4151-9/art-19/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
- suppl-4151-9/art-19/par-1/item-1: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4151-9/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-27
- suppl-4151-9/art-19/par-1/item-1: この項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4151-9/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1
- suppl-4151-9/art-19/par-1/item-1/sub-1: この号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-1/item-1/sub-2: この号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-1/item-2: この項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4151-9/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1
- suppl-4151-9/art-19/par-1/item-2/sub-1: この号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-1/item-2/sub-2: この号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-1/item-3/sub-1: この号 → 地方税法 附則第十九条第一項第三号 (Supplementary Provisions, Article 19, paragraph (1), item (iii)), suppl-4151-9/art-19/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
- suppl-4151-9/art-19/par-1/item-3/sub-2: この号 → 地方税法 附則第十九条第一項第三号 (Supplementary Provisions, Article 19, paragraph (1), item (iii)), suppl-4151-9/art-19/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
- suppl-4151-9/art-19/par-2: 新法附則第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4151-9/art-19/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-4151-9/art-19/par-2: 新法附則第十八条の三第二項第一号 → 地方税法 附則第十八条の三第二項第一号 (Supplementary Provisions, Article 18-3, paragraph (2), item (i)), suppl-3251-226/art-18-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1
- suppl-4151-9/art-19/par-2: 前項第一号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-2: 第二号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-3: 新法附則第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4151-9/art-19/par-3: 新法附則第十八条の三第三項第一号 → 地方税法 附則第十八条の三第三項第一号 (Supplementary Provisions, Article 18-3, paragraph (3), item (i)), suppl-3251-226/art-18-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-1
- suppl-4151-9/art-19/par-3: 新法附則第十八条の三第四項第一号 → 地方税法 附則第十八条の三第四項第一号 (Supplementary Provisions, Article 18-3, paragraph (4), item (i)), suppl-3251-226/art-18-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1
- suppl-4151-9/art-19/par-3: 第一項第一号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-3: 第二号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第十九条第一項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- 地方税法 附則第十九条第一項第一号イ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-1
- 地方税法 附則第十九条第一項第一号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-2
- 地方税法 附則第十九条第一項第二号 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- 地方税法 附則第十九条第一項第二号イ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-1
- 地方税法 附則第十九条第一項第二号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-2
- 地方税法 附則第十九条第一項第三号イ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3/sub-1
- 地方税法 附則第十九条第一項第三号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3/sub-2
- 地方税法 附則第十九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-2
- 地方税法 附則第十九条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-3

---

## 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-20261027T202151-321, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-321, 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