# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（都市計画税に関する経過措置） — address `suppl-4201-21/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16 - 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. --- ### 第十六条（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-4201-21/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16 **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、平成二十年度以後の年度分の都市計画税について適用し、平成十九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-4201-21/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-1 Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2007. machine translation, not official **第二項** 施行日前に取得された旧法第三百四十九条の三第二十五項から第二十八項までに規定す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-4201-21/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-2 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date. machine translation, not official **第三項** 新法附則第十五条第十三項の規定は、平成二十一年度以後の年度分の都市計画税について適用し、旧民法第三十四条の法人に係る固定資産に対して課する平成二十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-4201-21/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-3 The provisions of Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code. machine translation, not official **第四項** 平成十八年四月一日から平成二十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十五項に規定する固定資産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-4201-21/art-16/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-4 The provisions then in force continue to govern city planning tax imposed on fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official --- ## Cites - suppl-4201-21/art-16/par-3: 新法附則第十五条第十三項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15 - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-278, 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