Supplementary Provisions, Article 17Transitional Measures Concerning Fixed Assets Tax
第十七条（固定資産税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2015 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成二十七年度以後の年度分の固定資産税について適用し、平成二十六年度分までの固定資産税については、なお従前の例による。
With respect to the application of Article 349-3, paragraph (32) of the Local Tax Act to depreciable assets prescribed in that paragraph that were transferred from the Japan Science and Technology Agency, National Research and Development Agency, the words "one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter" in that paragraph are deemed to be replaced with "one-half of the price that is to be the tax base of the fixed assets tax pertaining to those depreciable assets, only for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets".
地方税法第三百四十九条の三第三十二項に規定する償却資産のうち、国立研究開発法人科学技術振興機構から譲渡を受けたものに係る同項の規定の適用については、同項中「ついては、当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については、当該償却資産の価格の三分の二」とあるのは、「限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一」とする。
The provisions of Article 349-3-2, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
新法第三百四十九条の三の二第一項の規定は、平成二十八年度以後の年度分の固定資産税について適用し、平成二十七年度分までの固定資産税については、なお従前の例による。
The provisions of Article 15, paragraphs (9) and (10) of the Supplementary Provisions of the New Act apply to rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the New Act that are acquired on or after the Effective Date.
新法附則第十五条第九項及び第十項の規定は、施行日以後に取得される同条第八項に規定する雨水貯留浸透施設について適用する。
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (16) 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 Special Measures concerning Urban Reconstruction (Act No. 24 of 2011) through March 31, 2015, the provisions then in force continue to govern.
都市再生特別措置法の一部を改正する法律（平成二十三年法律第二十四号）の施行の日から平成二十七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十六項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on the agreement evacuation houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act (limited to the portion for agreement evacuation use) pertaining to a management agreement prescribed in that paragraph that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) through March 31, 2015, the provisions then in force continue to govern.
津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日から平成二十七年三月三十一日までの間に締結された旧法附則第十五条第二十八項に規定する管理協定に係る同項に規定する協定避難家屋（協定避難用部分に限る。）に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters through March 31, 2015, the provisions then in force continue to govern.
津波防災地域づくりに関する法律の施行の日から平成二十七年三月三十一日までの間に締結された旧法附則第十五条第二十九項に規定する管理協定に係る同項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on machinery prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2013 through March 31, 2015, the provisions then in force continue to govern.
平成二十五年四月一日から平成二十七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三十二項に規定する機械類に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2014 through the day preceding the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the provisions then in force continue to govern.
平成二十六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旧法附則第十五条第三十七項に規定する設備に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2012 through March 31, 2015, the provisions then in force continue to govern.
平成二十四年四月一日から平成二十七年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定する貸家住宅に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on the former farmland prescribed in Article 15-8, paragraph (2) of the Supplementary Provisions of the Former Act, among the land used as the site of rental housing prescribed in that paragraph that was newly constructed during the period from April 1, 2006 through March 31, 2015, the provisions then in force continue to govern.
平成十八年四月一日から平成二十七年三月三十一日までの間に新築された旧法附則第十五条の八第二項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地に対して課する固定資産税については、なお従前の例による。
With regard to fixed assets tax imposed on rental housing that is serviced housing for the elderly prescribed in Article 15-8, paragraph (4) of the Supplementary Provisions of the Former Act and was newly constructed during the period from the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011) through March 31, 2015, the provisions then in force continue to govern.
高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日から平成二十七年三月三十一日までの間に新築された旧法附則第十五条の八第四項に規定するサービス付き高齢者向け住宅である貸家住宅に対して課する固定資産税については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
第十八条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置）
A municipality may, as provided by Municipal Ordinance, decide not to apply Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) to fixed assets tax and city planning tax for each fiscal year from fiscal 2015 through fiscal 2017.
市町村は、平成二十七年度から平成二十九年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
In the case of the preceding paragraph, with respect to the fixed assets tax for each fiscal year concerned on building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that, on the assessment date for each fiscal year from fiscal 2015 through fiscal 2017, falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (excluding building land, etc. to which the provisions of the following paragraph apply), among that building land, etc. that, on the assessment date for the previous fiscal year of each such fiscal year, fell under the building land, etc. listed in the right-hand column of the same table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the change-of-use building land, etc. is deemed to have been the building land, etc. listed in the left-hand column of the same table on the assessment date for the previous fiscal year of each such fiscal year.
前項の場合には、新法附則第十八条第六項第一号から第三号までに掲げる宅地等で平成二十七年度から平成二十九年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
In the case of paragraph (1), among the building land, etc. listed in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal 2015 (hereinafter in this paragraph referred to as "fiscal 2015 building land, etc."), the building land, etc. listed in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the same table on the assessment date for fiscal 2016 (hereinafter in this paragraph referred to as "fiscal 2016 building land, etc."), or the building land, etc. listed in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the same table on the assessment date for fiscal 2017 (hereinafter in this paragraph referred to as "fiscal 2017 building land, etc."), with respect to the fixed assets tax (for fiscal 2015 in the case of fiscal 2015 building land, etc., for fiscal 2016 in the case of fiscal 2016 building land, etc., and for fiscal 2017 in the case of fiscal 2017 building land, etc.) pertaining to that building land, etc. whose similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. listed in the right-hand column of the same table respectively on the assessment date for fiscal 2014 (in the case of fiscal 2015 building land, etc.), fiscal 2015 (in the case of fiscal 2016 building land, etc.) or fiscal 2016 (in the case of fiscal 2017 building land, etc.) (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the similar land is deemed to have been the building land, etc. listed in the left-hand column of the same table on the assessment date for the previous fiscal year.
第一項の場合には、新法附則第十八条第六項第二号に掲げる宅地等で平成二十七年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十七年度の宅地等」という。）、新法附則第十八条第六項第三号に掲げる宅地等で平成二十八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十八年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で平成二十九年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十九年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が平成二十七年度の宅地等にあっては平成二十六年度、平成二十八年度の宅地等にあっては平成二十七年度、平成二十九年度の宅地等にあっては平成二十八年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成二十七年度の宅地等にあっては平成二十七年度分、平成二十八年度の宅地等にあっては平成二十八年度分、平成二十九年度の宅地等にあっては平成二十九年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
In the case of paragraph (1), for the application of Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to the fixed assets tax for each fiscal year concerned on building land, etc. that, on the assessment date for each fiscal year from fiscal 2015 through fiscal 2017, has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single piece of building land, etc.
第一項の場合には、平成二十七年度から平成二十九年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal 2015 through fiscal 2017. In this case, in paragraph (2), the words "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", and the words "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; in paragraph (3), the words "Article 18, paragraph (6), item (ii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the words "Article 18, paragraph (6), item (iii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", and the words "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, the words "and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with ", Article 25 and Article 27-4-2 of the Supplementary Provisions of the New Act".
前三項の規定は、平成二十七年度から平成二十九年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第一号から第三号まで」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、第三項中「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第三号」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
Supplementary Provisions, Article 19Transitional Measures Concerning Light Motor Vehicle Tax
第十九条（軽自動車税に関する経過措置）
The provisions of Article 30 of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal 2016.
新法附則第三十条の規定は、平成二十八年度分の軽自動車税について適用する。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
general residential landmachine translation
「一般住宅用地」
Residential land (住宅用地) other than small-scale residential land (小規模住宅用地).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
small-scale residential landmachine translation
「小規模住宅用地」
Small-scale residential land as Article 349-3-2, paragraph 2 defines it: residential land (住宅用地) of up to 200 square metres per dwelling on it.
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
non-residential building land, etc.machine translation
「非住宅用宅地等」
Building land, etc. (宅地等) other than residential land (住宅用地), as the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) defines it for the fixed asset tax (固定資産税).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 2 of 2015 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (4)
change-of-use building land, etc.machine translation
「用途変更宅地等」
In Article 18, paragraph 2 of the supplementary provisions (附則) of Act No. 2 of 2015, land of the kinds listed in Article 18, paragraph 6, items 1 to 3 of the supplementary provisions of the Local Tax Act as amended by Article 1 of that Act that, at the assessment date of any of fiscal 2015 to 2017, falls in a class of land in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions, having fallen at the previous year's assessment date in the class beside it in the lower column; for those years' fixed asset tax (固定資産税) it is treated as having been in the upper-column class the year before.
Short name set inSupplementary Provisions, Article 18, paragraph (2)· applies only in this paragraph
assessment date for the previous fiscal yearmachine translation
「前年度に係る賦課期日」
The assessment date (賦課期日) of the fiscal year immediately before each of the three fiscal years the paragraph covers, on which the paragraph looks at what kind of land the comparable land (類似土地) of the land concerned then was.
Short name set inSupplementary Provisions, Article 18, paragraph (3)· applies only in this paragraph
fiscal 2015 building land, etc.machine translation
「平成二十七年度の宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015 that, on the fiscal 2015 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 18, paragraph (3)· applies only in this paragraph
fiscal 2017 building land, etc.machine translation
「平成二十九年度の宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015 that, on the fiscal 2017 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 18, paragraph (3)· applies only in this paragraph
fiscal 2016 building land, etc.machine translation
「平成二十八年度の宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015 that, on the fiscal 2016 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 18, paragraph (3)· applies only in this paragraph
similar landmachine translation
「類似土地」
Similar land (類似土地) as defined in Article 17, item 7 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015.
Defined inSupplementary Provisions, Article 18, paragraph (3)· applies only in this paragraph
part that is general residential landmachine translation
「一般住宅用地である部分」
The part of a piece of building land, etc. (宅地等) that is general residential land (一般住宅用地) as defined in Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015: residential land (住宅用地) other than small-scale residential land (小規模住宅用地).
Short name set inSupplementary Provisions, Article 18, paragraph (4)· applies only in this paragraph
part that is small-scale residential landmachine translation
「小規模住宅用地である部分」
The part of a piece of building land, etc. (宅地等) that is small-scale residential land (小規模住宅用地) as Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act defines it as amended by Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 18, paragraph (4)· applies only in this paragraph
part that is non-residential building land, etc.machine translation
「非住宅用宅地等である部分」
The part of a piece of building land, etc. (宅地等) that is non-residential building land, etc. (非住宅用宅地等) as Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act defines it as amended by Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 18, paragraph (4)· applies only in this paragraph
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.