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Local Tax Act

Supplementary Provisions, Article 15, paragraph (39), item (i)

附則第十五条第三十九項第一号

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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  1. In force today

    rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 15 of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) installed based on the certified plan prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of that Act;

    特定都市河川浸水被害対策法(平成十五年法律第七十七号)第十五条に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二条第六項に規定する雨水貯留浸透施設で総務省令で定めるもの

  2. Not yet in force Act No. 2 of 2026 Reworded

    rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 15 2, paragraph (6) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) installed based on the certified plan that are specified by Order of the Ministry of Internal Affairs and Communications and that a certified business operator prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of that Act 15 of that Act has installed in accordance with the certified plan prescribed in that Article;

    特定都市河川浸水被害対策法(平成十五年法律第七十七号)第十五条に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二条第六項に規定する雨水貯留浸透施設で総務省令で定めるもの

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