# Supplementary Provisions, Article 15-6, paragraph (1), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-15-6/par-1. 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. How the wording of Supplementary Provisions, Article 15-6, paragraph (1) (附則第十五条の六第一項) changed with each amendment, and how it will change. - Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act - Provision: Supplementary Provisions, Article 15-6, paragraph (1) (附則第十五条の六第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-6/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-15-6/par-1) - The law's amendments: https://japanlaw.org/en/local-tax-act/amendments - 2 wordings, oldest first. ## 1. Before Act No. 2 of 2026 - State: In force Japanese: > 市町村は、令和四年四月一日から令和十三年三月三十一日までの間に新築された住宅（区分所有に係る家屋にあつては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分所有に係る家屋以外の家屋にあつては人の居住の用に供する家屋のうち政令で定める家屋をいう。以下この条から附則第十五条の八まで、第十五条の九第一項及び第十五条の九の二第一項において同じ。）（住宅の新築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで新築した住宅（その敷地の用に供する土地の全部又は一部が同項に規定する区域に含まれるものに限る。）を除く。以下この条において同じ。）で政令で定めるものに対して課する固定資産税については、次項、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅（区分所有に係る家屋である住宅をいう。以下この条から附則第十五条の八までにおいて同じ。）にあつてはこの項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ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項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とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。 English (Machine translation, not official): > With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that was newly built during the period from April 1, 2022 to March 31, 2031 (meaning, for a building held in unit ownership, a building having an exclusively-owned area specified by Cabinet Order among the exclusively-owned areas used for residence prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (hereinafter in this Article through Article 15-9-3 of the Supplementary Provisions referred to as "exclusively-owned areas"), and for a house other than a building held in unit ownership, a house specified by Cabinet Order among houses used for residence; the same applies hereinafter in this Article through Article 15-8, Article 15-9, paragraph (1) and Article 15-9-2, paragraph (1) of the Supplementary Provisions) (excluding, where, in relation to a notification under Article 88, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction concerning the new construction of a dwelling, a person who received a recommendation under Article 88, paragraph (3) of that Act (hereinafter in this paragraph referred to as a "recommendation") has been publicly announced under Article 88, paragraph (5) of that Act as not having complied with the recommendation, a dwelling newly built without complying with the recommendation (limited to one of which the whole or a part of the land used as its site is included in the area prescribed in Article 88, paragraph (5) of that Act); the same applies hereinafter in this Article), a municipality is to reduce, except where the following paragraph, paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership (meaning a dwelling that is a building held in unit ownership; the same applies hereinafter in this Article through Article 15-8 of the Supplementary Provisions), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling. ## 2. 1 April 2029 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 April 2029 - The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20290401_508AC0000000002 Japanese: > 市町村は、令和十一年四月一日から令和十三年三月三十一日までの間に新築された住宅（区分所有に係る家屋にあつては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分所有に係る家屋以外の家屋にあつては人の居住の用に供する家屋のうち政令で定める家屋をいう。以下この条から附則第十五条の八まで、第十五条の九第一項及び第十五条の九の二第一項において同じ。）（次に掲げる住宅（当該住宅に係る建築確認を受けた時において、当該住宅の建築をする土地の全部が第一号イからホまでに掲げる区域外又は都市計画法第七条第一項に規定する市街化調整区域（第二号において「市街化調整区域」という。）のうち第二号イ若しくはロに掲げる区域外にあつた場合における当該住宅を除く。）を除く。以下この条及び次条において同じ。）で政令で定めるものに対して課する固定資産税については、次項、同条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅（区分所有に係る家屋である住宅をいう。以下この条から附則第十五条の八までにおいて同じ。）にあつてはこの項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ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項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とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。 English (Machine translation, corrected on review, not official): > A municipality is to reduce, for fixed assets tax imposed on dwellings newly built during the period from April 1, 2029 to March 31, 2031 (for a building held in unit ownership, a house having an exclusively-owned area specified by Cabinet Order among the exclusively-owned areas used for residence prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (hereinafter in this Article through Article 15-9-3 referred to as "exclusively-owned area"), and for a house other than a building held in unit ownership, a house specified by Cabinet Order among the houses used for residence; hereinafter the same applies in this Article through Article 15-8, Article 15-9, paragraph (1) and Article 15-9-2, paragraph (1)) (excluding the following dwellings (excluding a dwelling for which, at the time of the building confirmation for that dwelling, the entire land on which the dwelling was to be built was outside the areas listed in item (i), (a) through (e), or, within an urbanization control area prescribed in Article 7, paragraph (1) of the City Planning Act (referred to as the "urbanization control area" in item (ii)), outside the areas listed in item (ii), (a) or (b)); hereinafter the same applies in this Article and the following Article) that are specified by Cabinet Order, except where the provisions of the following paragraph, paragraph (1) or (2) of the following Article or Article 15-8 apply, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership (meaning a dwelling that is a building held in unit ownership; hereinafter the same applies in this Article through Article 15-8), the sum of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount pertaining to the part to which this paragraph applies; for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence and other dwellings specified by Cabinet Order), the amount calculated, as provided by Cabinet Order, as the tax amount pertaining to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling. --- ## Sources - The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226) - English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487) - English titles of the amending laws: Written for this site with AI - The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290101_508AC0000000002) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290401_508AC0000000002)