# 地方税法 / Local Tax Act — 第七百二条の四の二 (Article 702-4-2)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-702-4-2. 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: 第七百二条の四の二 (Article 702-4-2)（震災等により滅失等した家屋に代わる家屋等に対する都市計画税の減額） — address `art-702-4-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-702-4-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-702-4-2
- 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.

---

### 第七百二条の四の二（震災等により滅失等した家屋に代わる家屋等に対する都市計画税の減額） — Reduction of City Planning Tax on Houses Replacing Houses Lost, etc. in an Earthquake or Other Disaster
<sup>caption: machine translation, not official</sup>
<sup>art-702-4-2 · https://japanlaw.org/en/local-tax-act/art-702-4-2 · https://japanlaw.org/l/325AC0000000226/art-702-4-2</sup>

  **第一項**  市町村は、震災、風水害、火災その他の災害（以下この条において「震災等」という。）により滅失し、又は損壊した家屋の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に当該震災等の発生した日から同日の属する年の翌年の三月三十一日から起算して四年を経過する日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を改築した場合における当該取得され、又は改築された家屋に対して課する都市計画税については、当該家屋が取得され、又は改築された日（当該家屋が当該震災等の発生した日以後において二回以上改築された場合には、その最初に改築された日。以下この条において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の都市計画税に限り、政令で定めるところにより、当該家屋に係る都市計画税額のうち、この条の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この条の規定の適用を受ける部分に係る税額として各区分所有者（建物の区分所有等に関する法律第二条第二項に規定する区分所有者をいう。）又は各共有者ごとに政令で定めるところにより算定した額の合算額）の二分の一に相当する額を当該家屋に係る都市計画税額から減額するものとする。
  <sup>art-702-4-2/par-1 · https://japanlaw.org/en/local-tax-act/art-702-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-4-2/par-1</sup>
  With respect to the city planning tax imposed on a house acquired or rebuilt, where the owner of a house (including, where the house is property in co-ownership, a person holding a share in it) lost or damaged by an earthquake, storm, flood, fire or other disaster (hereinafter in this Article referred to as "earthquake or other disaster"), or any other person specified by Cabinet Order, has, within an area specified by Cabinet Order, during the period from the date of occurrence of that earthquake or other disaster until the day on which four years have elapsed counting from March 31 of the year following the year in which that date falls, acquired a house that the mayor of the municipality finds to replace the lost or damaged house, or rebuilt the damaged house, a municipality is to, as provided by Cabinet Order, reduce, only for the city planning tax for four fiscal years beginning with the fiscal year for which January 1 of the year following the year in which falls the day on which that house was acquired or rebuilt (where that house has been rebuilt twice or more on or after the date of occurrence of that earthquake or other disaster, the day on which it was first rebuilt; the same applies hereinafter in this Article) (or that day, if the day on which that house was acquired or rebuilt is January 1) is the assessment date, an amount equivalent to one-half of the amount calculated as provided by Cabinet Order as the tax amount for the portion of the city planning tax amount relating to that house to which this Article applies (where that house is a building held in unit ownership or is property in co-ownership, the total of the amounts calculated as provided by Cabinet Order for each unit owner (meaning a unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership) or each co-owner as the tax amount for the portion to which this Article applies), from the city planning tax amount relating to that house.
  <sup>machine translation, not official</sup>

---

## Cites
- art-702-4-2/par-1: この条 → 地方税法 第七百二条の四の二 (Article 702-4-2), art-702-4-2 — https://japanlaw.org/en/local-tax-act/art-702-4-2 · https://japanlaw.org/l/325AC0000000226/art-702-4-2
- art-702-4-2/par-1: 建物の区分所有等に関する法律第二条第二項 → 建物の区分所有等に関する法律 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-2 · https://japanlaw.org/l/337AC0000000069/art-2/par-2

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百二条の四の二第一項（震災等により滅失等した家屋に代わる家屋等に対する都市計画税の減額） — https://japanlaw.org/en/local-tax-act/art-702-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-4-2/par-1
- 地方税法 附則第十五条の十二第二項（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12/par-2
- 地方税法 附則第十九条第二項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-2

---

## 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-20261027T214204-166, 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