# Supplementary Provisions, Article 15-7, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-15-7/par-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.

How the wording of Supplementary Provisions, Article 15-7, paragraph (2) (附則第十五条の七第二項) 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 15-7, paragraph (2) (附則第十五条の七第二項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-15-7/par-2)
- 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、長期優良住宅の普及の促進に関する法律の施行の日から令和十三年三月三十一日までの間に新築された認定長期優良住宅のうち中高層耐火建築物である住宅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、次条第一項、第三項又は第四項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七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 is a medium- and high-rise fireproof building among the certified long-life quality dwellings newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to March 31, 2031, a municipality is to reduce, except where paragraph (1), (3) or (4) of the following Article applies, limited to the fixed assets tax for seven 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, 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認定長期優良住宅のうち中高層耐火建築物である住宅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、次条第一項、第三項又は第四項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七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 is a medium- and high-rise fireproof building among the certified long-life quality dwellings newly built during the period from April 1, 2029 to March 31, 2031, a municipality is to reduce, except where paragraph (1), (3) or (4) of the following Article applies, limited to the fixed assets tax for seven 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, 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.

---

## 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)