# 地方税法 / Local Tax Act — 第三百八十四条の二 (Article 384-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-384-2. 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: 第三百八十四条の二 (Article 384-2) — address `art-384-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-384-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-384-2 - 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. --- ### 第三百八十四条の二 art-384-2 · https://japanlaw.org/en/local-tax-act/art-384-2 · https://japanlaw.org/l/325AC0000000226/art-384-2 **第一項** 市町村長は、被災住宅用地の所有者等が第三百四十九条の三の三第一項の規定の適用を受けようとする場合、被災住宅用地の共有者等が同条第二項において準用する同条第一項の規定の適用を受けようとする場合、特定仮換地等に対応する従前の土地の所有者である被災住宅用地の所有者等が同条第三項の規定により読み替えて適用される同条第一項の規定の適用を受けようとする場合又は特定仮換地等に対応する従前の土地の所有者若しくは共有者である被災住宅用地の共有者等が同条第四項において準用する同条第三項の規定により読み替えて適用される同条第一項の規定の適用を受けようとする場合には、その者に、当該市町村の条例の定めるところにより、その旨を申告させることができる。 art-384-2/par-1 · https://japanlaw.org/en/local-tax-act/art-384-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-384-2/par-1 The mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have the following persons report to that effect: an owner, etc. of disaster-stricken residential land who intends to receive the application of Article 349-3-3, paragraph (1); a co-owner, etc. of disaster-stricken residential land who intends to receive the application of Article 349-3-3, paragraph (1) as applied mutatis mutandis in Article 349-3-3, paragraph (2); an owner, etc. of disaster-stricken residential land who is the owner of the former land corresponding to specified provisional replotting land, etc. and who intends to receive the application of Article 349-3-3, paragraph (1) as applied with replacement of terms under Article 349-3-3, paragraph (3); or a co-owner, etc. of disaster-stricken residential land who is the owner or co-owner of the former land corresponding to specified provisional replotting land, etc. and who intends to receive the application of Article 349-3-3, paragraph (1) as applied with replacement of terms under Article 349-3-3, paragraph (3) as applied mutatis mutandis in Article 349-3-3, paragraph (4). machine translation, not official --- ## Cites - art-384-2/par-1: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-1 - art-384-2/par-1: 同条第二項 → 地方税法 第三百四十九条の三の三第二項 (Article 349-3-3, paragraph (2)), art-349-3-3/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-2 - art-384-2/par-1: 同条第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-3 - art-384-2/par-1: 同条第四項 → 地方税法 第三百四十九条の三の三第四項 (Article 349-3-3, paragraph (4)), art-349-3-3/par-4 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第三百四十九条の三の三第一項（被災住宅用地等に対する固定資産税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-1 - 地方税法 第三百四十九条の三の三第二項（被災住宅用地等に対する固定資産税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-2 - 地方税法 第三百四十九条の三の三第三項（被災住宅用地等に対する固定資産税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-3 - 地方税法 第三百八十五条第一項（固定資産に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-385/par-1 · https://japanlaw.org/l/325AC0000000226/art-385/par-1 - 地方税法 附則第八条第十項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-10 --- ## 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-20261027T214204-132, 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