# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（都市計画税に関する経過措置） — address `suppl-5031-7/art-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17 - 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. --- ### 第十七条（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-5031-7/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17 **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、令和三年度以後の年度分の都市計画税について適用し、令和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-5031-7/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17/par-1 Except as otherwise provided, the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2021, and the provisions then in force continue to govern city planning tax up to fiscal year 2020. machine translation, not official **第二項** 都市鉄道等利便増進法の施行の日から令和三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-5031-7/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17/par-2 The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Enhancement of Convenience of Urban Railways, etc. to March 31, 2021. machine translation, not official **第三項** 平成三十一年四月一日から令和三年三月三十一日までの間に整備された旧法附則第十五条第四十三項に規定する対象特定公共施設等の用に供する土地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-5031-7/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17/par-3 The provisions then in force continue to govern city planning tax imposed on land used for the target specified public facilities, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were developed during the period from April 1, 2019 to March 31, 2021. 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-20261027T214204-304, 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