# Supplementary Provisions, Article 15, paragraph (27), 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-27. 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 (27) (附則第十五条第二十七項) 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 (27) (附則第十五条第二十七項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-27 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-15/par-27)
- 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:

> 水防法（昭和二十四年法律第百九十三号）第十五条第一項第四号イに規定する地下街等（同法第十四条第一項（第一号に係る部分に限る。）若しくは第二項（第一号に係る部分に限る。）の規定により国土交通大臣若しくは都道府県知事が指定するこれらの規定に規定する洪水浸水想定区域、同法第十四条の二第一項（第一号に係る部分に限る。）若しくは第二項（第一号に係る部分に限る。）の規定により都道府県知事若しくは市町村長が指定するこれらの規定に規定する雨水出水浸水想定区域又は同法第十四条の三第一項（第一号に係る部分に限る。）の規定により都道府県知事が指定する同項に規定する高潮浸水想定区域内にあるものに限る。以下この項において同じ。）の所有者又は管理者が平成二十九年四月一日から令和十一年三月三十一日までの間に取得した当該地下街等における洪水時、雨水出水時又は高潮時の避難の確保及び洪水時、雨水出水時又は高潮時の浸水の防止を図るための設備で総務省令で定めるもの（同法第十五条の二第一項の規定により当該所有者又は管理者が作成する計画に記載されたものに限る。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該設備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五年度分の固定資産税に限り、当該設備に係る固定資産税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合（当該設備が第三百八十九条の規定の適用を受ける場合には、三分の二）を乗じて得た額とする。

English (Machine translation, not official):

> The tax base of the fixed assets tax imposed on equipment specified by Order of the Ministry of Internal Affairs and Communications for securing evacuation and preventing inundation at the time of floods, stormwater inundation or storm surges in an underground mall, etc. prescribed in Article 15, paragraph (1), item (iv), (a) of the Flood Control Act (Act No. 193 of 1949) (limited to one located within a flood inundation assumed area prescribed in Article 14, paragraph (1) (limited to the part relating to item (i)) or paragraph (2) (limited to the part relating to item (i)) of that Act that is designated by the Minister of Land, Infrastructure, Transport and Tourism or a prefectural governor pursuant to those provisions, a stormwater inundation assumed area prescribed in Article 14-2, paragraph (1) (limited to the part relating to item (i)) or paragraph (2) (limited to the part relating to item (i)) of that Act that is designated by a prefectural governor or the mayor of a municipality pursuant to those provisions, or a storm surge inundation assumed area prescribed in Article 14-3, paragraph (1) (limited to the part relating to item (i)) of that Act that is designated by a prefectural governor pursuant to that paragraph; hereinafter in this paragraph the same applies) that the owner or administrator of that underground mall, etc. acquired during the period from April 1, 2017 to March 31, 2029 (limited to those stated in the plan prepared by that owner or administrator pursuant to Article 15-2, paragraph (1) of that Act) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that equipment by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration (where that equipment is subject to Article 389, two-thirds).

## 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:

> 水防法第十五条第一項第四号イに規定する地下街等（同法第十四条第一項（第一号に係る部分に限る。）若しくは第二項（第一号に係る部分に限る。）の規定により国土交通大臣若しくは都道府県知事が指定するこれらの規定に規定する洪水浸水想定区域、同法第十四条の二第一項（第一号に係る部分に限る。）若しくは第二項（第一号に係る部分に限る。）の規定により都道府県知事若しくは市町村長が指定するこれらの規定に規定する雨水出水浸水想定区域又は同法第十四条の三第一項（第一号に係る部分に限る。）の規定により都道府県知事が指定する同項に規定する高潮浸水想定区域内にあるものに限る。以下この項において同じ。）の所有者又は管理者が平成二十九年四月一日から令和十一年三月三十一日までの間に取得した当該地下街等における洪水時、雨水出水時又は高潮時の避難の確保及び洪水時、雨水出水時又は高潮時の浸水の防止を図るための設備で総務省令で定めるもの（同法第十五条の二第一項の規定により当該所有者又は管理者が作成する計画に記載されたものに限る。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該設備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五年度分の固定資産税に限り、当該設備に係る固定資産税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合（当該設備が第三百八十九条の規定の適用を受ける場合には、三分の二）を乗じて得た額とする。

English (Machine translation, not official):

> The tax base of fixed assets tax imposed on equipment specified by Order of the Ministry of Internal Affairs and Communications for ensuring evacuation and preventing inundation during floods, stormwater overflow or high tides in an underground mall, etc. prescribed in Article 15, paragraph (1), item (iv), (a) of the Flood Control Act (limited to one located within the flood inundation expected area prescribed in Article 14, paragraph (1) (limited to the part pertaining to item (i)) or paragraph (2) (limited to the part pertaining to item (i)) of that Act that is designated by the Minister of Land, Infrastructure, Transport and Tourism or a prefectural governor pursuant to those provisions, the stormwater overflow inundation expected area prescribed in Article 14-2, paragraph (1) (limited to the part pertaining to item (i)) or paragraph (2) (limited to the part pertaining to item (i)) of that Act that is designated by a prefectural governor or the mayor of a municipality pursuant to those provisions, or the high tide inundation expected area prescribed in Article 14-3, paragraph (1) (limited to the part pertaining to item (i)) of that Act that is designated by a prefectural governor pursuant to that paragraph; hereinafter the same applies in this paragraph) that was acquired during the period from April 1, 2017 to March 31, 2029 by the owner or administrator of that underground mall, etc. (limited to equipment stated in the plan prepared by that owner or administrator pursuant to Article 15-2, paragraph (1) of that Act) is, notwithstanding Article 349-2, solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is newly imposed on that equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that equipment by the proportion specified by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking into account two-thirds (two-thirds where that equipment is subject to the application of Article 389).

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## 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)