# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（都市計画税に関する経過措置） — address `suppl-4221-4/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14 - 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. --- ### 第十四条（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-4221-4/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14 **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、平成二十二年度以後の年度分の都市計画税について適用し、平成二十一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-4221-4/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/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 2010 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2009. machine translation, not official **第二項** 旧法第三百四十八条第二項第四十一号に規定する固定資産に対して課する附則第一条第九号に定める日の属する年（当該日が一月一日である場合には、当該日の属する年の前年）の一月一日を賦課期日とする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-4221-4/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-2 The provisions then in force continue to govern city planning tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xli) of the Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date). machine translation, not official **第三項** 平成十八年四月一日から平成二十二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二十八項に規定する停車場建物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-4221-4/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-3 The provisions then in force continue to govern city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010. machine translation, not official **第四項** 平成十四年四月一日から平成二十二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三十六項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-4221-4/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-4 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2010. machine translation, not official **第五項** 平成十五年四月一日から平成二十二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三十七項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-4221-4/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-5 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2003 to March 31, 2010. machine translation, not official **第六項** 平成二十年四月一日から平成二十二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五十四項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-4221-4/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-6 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (54) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第七項** 平成十七年四月一日から平成二十二年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項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-4221-4/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-7 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from April 1, 2005 to March 31, 2010. machine translation, not official --- ## Cites - suppl-4221-4/art-14/par-2: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4221-4/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9 ## 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九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/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-20261027T214204-280, 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