# Supplementary Provisions, Article 15, paragraph (13), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-15/par-13. 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, paragraph (13) (附則第十五条第十三項) 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, paragraph (13) (附則第十五条第十三項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-13 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-15/par-13) - 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: > 都市再生特別措置法第二十三条に規定する認定事業者が同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）により令和五年四月一日から令和十一年三月三十一日までの間に新たに取得した同法第二十九条第一項第一号に規定する公共施設等の用に供する家屋及び償却資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格に五分の三を参酌して二分の一以上十分の七以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、五分の三）を乗じて得た額とする。ただし、当該家屋及び償却資産のうち同法第二条第五項に規定する特定都市再生緊急整備地域で施行された同法第二十五条に規定する認定事業により取得したものにあつては、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格に二分の一を参酌して五分の二以上五分の三以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。 English (Machine translation, not official): > The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction newly acquired during the period from April 1, 2023 to March 31, 2029 through a certified project prescribed in Article 25 of that Act (for a project of which the whole or a part of the project area is within the area of a special ward, limited to one that satisfies the requirements specified by Cabinet Order) for use as the public facilities, etc. prescribed in Article 29, paragraph (1), item (i) of that Act is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the ratio determined by Municipal Ordinance within the range of one-half or more and seven-tenths or less, taking three-fifths into consideration (where those depreciable assets are subject to Article 389, three-fifths); provided, however, that for those houses and depreciable assets that were acquired through a certified project prescribed in Article 25 of that Act carried out in a specified urban regeneration emergency development area prescribed in Article 2, paragraph (5) of that Act, it is the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the ratio determined by Municipal Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half into consideration (where those depreciable assets are subject to Article 389, one-half). ## 2. Date not yet set — Act No. 2 of 2026 - State: Not yet in force - Takes effect: Date not yet set - The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002 Japanese: > 都市再生特別措置法第二十三条に規定する認定事業者が同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区又は同法第二条第五項に規定する特定都市再生緊急整備地域の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）により都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日から令和十一年三月三十一日までの間に新たに取得した家屋及び償却資産で政令で定めるもののうち、都市再生特別措置法第二条第二項に規定する公共施設その他政令で定めるものの用に供するものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格に五分の三を参酌して二分の一以上十分の七以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、五分の三）を乗じて得た額とする。ただし、当該家屋及び償却資産のうち同法第二条第五項に規定する特定都市再生緊急整備地域で施行された同法第二十五条に規定する認定事業により取得したものにあつては、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格に二分の一を参酌して五分の二以上五分の三以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。 English (Machine translation, not official): > The tax base of fixed assets tax or city planning tax imposed on those, among houses and depreciable assets specified by Cabinet Order that a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction has newly acquired, during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) through March 31, 2029, through a certified project prescribed in Article 25 of that Act (for a project whose project area is wholly or partly within a special ward or the area of a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of that Act, limited to one that satisfies the requirements specified by Cabinet Order), that are used for public facilities prescribed in Article 2, paragraph (2) of the Act on Special Measures concerning Urban Reconstruction or other facilities specified by Cabinet Order is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for five fiscal years from the fiscal year in which fixed assets tax or city planning tax is newly imposed on those houses and depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the proportion specified by Municipal Ordinance within the range of one-half or more and seven-tenths or less, taking into account three-fifths (three-fifths where those depreciable assets are subject to the application of Article 389); provided, however, that for those houses and depreciable assets that were acquired through a certified project prescribed in Article 25 of that Act carried out in a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of that Act, it is the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the proportion specified by Municipal Ordinance within the range of two-fifths or more and three-fifths or less, taking into account one-half (one-half where those depreciable assets are subject to the application of Article 389). --- ## 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/325AC0000000226/20261101_508AC0000000002) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20261126_508AC0000000002)