# 地方税法 / Local Tax Act — 第三百五十一条 (Article 351) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-351. 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: 第三百五十一条 (Article 351)（固定資産税の免税点） — address `art-351` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-351 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-351 - 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. --- ### 第三百五十一条（固定資産税の免税点） — Minimum Taxable Amount of Fixed Assets Tax caption: machine translation, not official art-351 · https://japanlaw.org/en/local-tax-act/art-351 · https://japanlaw.org/l/325AC0000000226/art-351 **第一項** 市町村は、同一の者について当該市町村の区域内におけるその者の所有に係る土地、家屋又は償却資産に対して課する固定資産税の課税標準となるべき額が土地にあつては三十万円、家屋にあつては二十万円、償却資産にあつては百五十万円に満たない場合においては、固定資産税を課することができない。ただし、財政上その他特別の必要がある場合においては、当該市町村の条例の定めるところによつて、その額がそれぞれ三十万円、二十万円又は百五十万円に満たないときであつても、固定資産税を課することができる。 art-351/par-1 · https://japanlaw.org/en/local-tax-act/art-351/par-1 · https://japanlaw.org/l/325AC0000000226/art-351/par-1 A municipality may not impose fixed assets tax if, for the same person, the amount that is to be the tax base of fixed assets tax imposed on land, houses or depreciable assets owned by the person within the area of the municipality is less than 300,000 yen for land, 200,000 yen for houses, or 1,500,000 yen for depreciable assets; provided, however, that if there is a need on fiscal or other grounds, the municipality may impose fixed assets tax as provided by a Municipal Ordinance of the municipality even if the amount is less than 300,000 yen, 200,000 yen or 1,500,000 yen, respectively. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七百二条の二第二項（都市計画税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-702-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-2 - 地方税法 附則第二十三条第一項（免税点の適用及び納税通知書の記載に関する特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23/par-1 - 地方税法 附則第二条第一項（個人の事業税及び固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-2/par-1 --- ## 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-20261027T214204-128, 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