# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（都市計画税に関する経過措置） — address `suppl-5021-5/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18 - 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. --- ### 第十八条（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-5021-5/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18 **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、令和二年度以後の年度分の都市計画税について適用し、令和元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-5021-5/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-1 Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2020 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2019, the provisions then in force continue to govern. machine translation, not official **第二項** 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和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一項に規定する施設又は設備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-5021-5/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-2 With regard to city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第三項** 平成十六年四月一日から令和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-5021-5/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-3 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第四項** 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号）附則第一条第二号に掲げる規定の施行の日から令和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-5021-5/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-4 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011) to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第五項** 平成二十八年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第四十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-5021-5/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-5 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern. 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-20261027T202151-356, 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-20261027T202151-356, 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