# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（都市計画税に関する経過措置） — address `suppl-4231-83/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9 - 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-4231-83/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9 **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、平成二十三年度以後の年度分の都市計画税について適用し、平成二十二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-4231-83/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/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 2011 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2010. machine translation, not official **第二項** 施行日以前に取得された旧法第三百四十九条の三第二十三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-4231-83/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-2 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 349-3, paragraph (23) of the Former Act that were acquired on or before the Effective Date. machine translation, not official **第三項** 旧法第三百四十九条の三第二十七項に規定する土地に対して課する平成二十三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-4231-83/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-3 The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land prescribed in Article 349-3, paragraph (27) of the Former Act. machine translation, not official **第四項** 施行日以前に取得された旧法第三百四十九条の三第三十一項に規定する事務所及び倉庫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-4231-83/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-4 The provisions then in force continue to govern city planning tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (31) of the Former Act that were acquired on or before the Effective Date. machine translation, not official **第五項** 旧法第三百四十九条の三第三十二項に規定する固定資産のうち土地に対して課する平成二十三年度分までの都市計画税及び同項に規定する固定資産のうち施行日以前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-4231-83/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-5 The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (32) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date. machine translation, not official **第六項** 旧法第三百四十九条の三第三十三項に規定する固定資産のうち土地に対して課する平成二十三年度分までの都市計画税及び同項に規定する固定資産のうち施行日以前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-4231-83/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-6 The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (33) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date. machine translation, not official **第七項** 平成二十一年四月一日から施行日までの間に新設され、又は増設された旧法附則第十五条第一項に規定する特定倉庫及び特定上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-4231-83/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-7 The provisions then in force continue to govern city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2009 to the Effective Date. machine translation, not official **第八項** 高齢者、障害者等の移動等の円滑化の促進に関する法律の施行の日から施行日までの間に取得された旧法附則第十五条第二十六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-4231-83/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-8 The provisions then in force continue to govern city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. to the Effective Date. machine translation, not official **第九項** 平成十五年四月一日から附則第一条第九号に定める日の前日までの間に新たに取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十一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-4231-83/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-9 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (ix) of the Supplementary Provisions that were newly acquired during the period from April 1, 2003 to the day before the date specified in that item. machine translation, not official **第十項** 港湾の活性化のための港湾法等の一部を改正する法律の施行の日から附則第一条第十二号に定める日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十五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-4231-83/art-9/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-10 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (xii) of the Supplementary Provisions that were acquired during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports to the day before the date specified in that item. machine translation, not official **第十一項** 平成十六年十月二十三日から施行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三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-4231-83/art-9/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-11 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from October 23, 2004 to the Effective Date. machine translation, not official **第十二項** 平成十九年三月二十五日から施行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-4231-83/art-9/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-12 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from March 25, 2007 to the Effective Date. machine translation, not official --- ## Cites - suppl-4231-83/art-9/par-9: 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-4231-83/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9 - suppl-4231-83/art-9/par-10: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4231-83/art-1/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-12 ## Cited by 3 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-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9 - 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-12 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/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-20261027T214204-282, 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