# 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-5081-2/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-5081-2/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-5081-2/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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-5081-2/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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（地方税法第七百二条の八第八項において準用する新法第三百七十四条の二の規定を除く。）は、令和八年度以後の年度分の都市計画税について適用し、令和七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-5081-2/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-1 Except as otherwise provided, the provisions of the New Act concerning city planning tax (excluding the provisions of Article 374-2 of the New Act as applied mutatis mutandis pursuant to Article 702-8, paragraph (8) of the Local Tax Act) apply to city planning tax for fiscal year 2026 and thereafter, and for city planning tax for fiscal year 2025 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 令和六年四月一日から附則第一条第十一号に掲げる規定の施行の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一項に規定する施設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-5081-2/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-2 The provisions then in force continue to govern city planning tax imposed on facilities prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item. machine translation, not official **第四項** 平成二十八年四月一日から令和八年三月三十一日までの間に旧法附則第十五条第三十一項に規定する農地中間管理機構が同項に規定する農地中間管理権を取得した同項に規定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-5081-2/art-17/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-4 For city planning tax imposed on the land prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act for which a farmland intermediary management organization prescribed in that paragraph acquired the farmland intermediary management right prescribed in that paragraph during the period from April 1, 2016 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第五項** 平成三十年四月一日から令和八年三月三十一日までの間に旧法附則第十五条の十一第一項に規定する利便性等向上改修工事が行われた同項に規定する改修実演芸術公演施設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-5081-2/art-17/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-5 For city planning tax imposed on the refurbished performing arts venues prescribed in Article 15-11, paragraph (1) of the Supplementary Provisions of the Former Act for which the renovation work to improve convenience, etc. prescribed in that paragraph was carried out during the period from April 1, 2018 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第六項** 令和八年四月一日から令和九年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた新法附則第五十六条第十項に規定する土地に対して課する都市計画税に係る同項の規定の適用については、同項中「被災住宅用地（福島県の区域内にあるものに限る。）」とあるのは、「被災住宅用地」とする。 suppl-5081-2/art-17/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-6 With regard to the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to city planning tax imposed on the land prescribed in that paragraph that was acquired (including the acquisition of a share of co-ownership) during the period from April 1, 2026 to March 31, 2027, the phrase "disaster-stricken residential land (limited to that within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "disaster-stricken residential land". machine translation, not official **第七項** 平成二十三年三月十一日から令和八年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた旧法附則第五十六条第十項に規定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-5081-2/art-17/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-7 For city planning tax imposed on the land prescribed in Article 56, paragraph (10) of the Supplementary Provisions of the Former Act that was acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第八項** 令和八年四月一日から令和九年三月三十一日までの間に取得され、又は改築された新法附則第五十六条第十一項に規定する家屋に対して課する都市計画税に係る同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。）」とあるのは、「家屋」とする。 suppl-5081-2/art-17/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-8 With regard to the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to city planning tax imposed on the houses prescribed in that paragraph that were acquired or reconstructed during the period from April 1, 2026 to March 31, 2027, the phrase "house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "house destroyed or damaged due to the Great East Japan Earthquake". machine translation, not official **第九項** 平成二十三年三月十一日から令和八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五十六条第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-5081-2/art-17/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/par-9 For city planning tax imposed on the houses prescribed in Article 56, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5081-2/art-17/par-1: 地方税法第七百二条の八第八項 → 地方税法 第七百二条の八第八項 (Article 702-8, paragraph (8)), art-702-8/par-8 — https://japanlaw.org/ja/local-tax-act/art-702-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-8 - suppl-5081-2/art-17/par-2: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5081-2/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-11 - suppl-5081-2/art-17/par-6: 新法附則第五十六条第十項 → 地方税法 附則第五十六条第十項 (Supplementary Provisions, Article 56, paragraph (10)), suppl-3251-226/art-56/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-10 - suppl-5081-2/art-17/par-8: 新法附則第五十六条第十一項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-11 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-11 --- ## 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-20261027T214204-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, 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