# 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-4161-17/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)（都市計画税に関する経過措置） — address `suppl-4161-17/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-4161-17/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/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（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-4161-17/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19 **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-4161-17/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/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 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 **第二項** 旧法第三百四十九条の三第十六項の規定の適用を受ける土地又は家屋に対して課する平成十六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-4161-17/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/par-2 The provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003 imposed on land or houses to which the provisions of Article 349-3, paragraph (16) of the Former Act apply. machine translation, not official **第三項** 平成十四年四月一日から平成十六年三月三十一日までの間に新設し、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-4161-17/art-19/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/par-3 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 April 1, 2002 to March 31, 2004. machine translation, not official **第四項** 平成八年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する土地及び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-4161-17/art-19/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/par-4 The provisions then in force continue to govern city planning tax imposed on land and houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1996 to March 31, 2004. machine translation, not official --- ## 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-20261027T214204-270, 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