# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（固定資産税等の非課税） — address `suppl-3251-226/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14 - 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. --- ### 第十四条（固定資産税等の非課税） — Exemption from Fixed Assets Tax, etc. caption: machine translation, not official suppl-3251-226/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14 **第一項** 市町村は、平成十八年度から令和十七年度までの各年度分の固定資産税又は都市計画税に限り、東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社若しくは本州四国連絡高速道路株式会社が、高速道路株式会社法第五条第一項第一号、第二号若しくは第四号に規定する事業（本州四国連絡高速道路株式会社にあつては、同項第一号、第二号、第四号又は第五号ロに規定する事業）の用に供する固定資産で政令で定めるもの又は独立行政法人日本高速道路保有・債務返済機構が、独立行政法人日本高速道路保有・債務返済機構法第十二条第一項第一号若しくは第十号に規定する業務の用に供する固定資産で政令で定めるものに対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。 suppl-3251-226/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-1 A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2006 through fiscal 2035 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets specified by Cabinet Order that East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited uses for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Act on Expressway Companies (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii) or (iv) of that paragraph or in item (v), (b) of that paragraph), or on fixed assets specified by Cabinet Order that the Japan Expressway Holding and Debt Repayment Agency, Incorporated Administrative Agency uses for the operations prescribed in Article 12, paragraph (1), item (i) or (x) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency. machine translation, not official **第二項** 市町村は、独立行政法人鉄道建設・運輸施設整備支援機構が都市計画法第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において都市鉄道等利便増進法（平成十七年法律第四十一号）第二条第六号に規定する都市鉄道利便増進事業により同法の施行の日から令和九年三月三十一日までの間に整備し、かつ、直接鉄道事業又は軌道経営の用に供するトンネルに対しては、第三百四十二条の規定にかかわらず、固定資産税を課することができない。 suppl-3251-226/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-2 A municipality may not impose fixed assets tax, notwithstanding Article 342, on a tunnel that the Japan Railway Construction, Transport and Technology Agency, Incorporated Administrative Agency has constructed, during the period from the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005) through March 31, 2027, by means of the urban railway convenience enhancement project prescribed in Article 2, item (vi) of that Act, in an urban area specified by Cabinet Order within a city planning area designated pursuant to Article 5 of the City Planning Act or in an area specified by Cabinet Order within the area of an airport provided for public use specified by Cabinet Order and its surrounding areas, and that is directly provided for railway business or track operation. machine translation, not official **第三項** 第一項の規定の適用を受ける土地又は家屋に係る第四百十五条第一項の規定の適用については、同項中「第三百四十八条」とあるのは「第三百四十八条又は附則第十四条」と、「同条の規定」とあるのは「これらの規定」とする。 suppl-3251-226/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-3 With regard to the application of Article 415, paragraph (1) to land or houses to which the provisions of paragraph (1) apply, in Article 415, paragraph (1), the phrase "Article 348" is deemed to be replaced with "Article 348 or Article 14 of the Supplementary Provisions", and the phrase "to which that Article applies" is deemed to be replaced with "to which these provisions apply". machine translation, not official --- ## Cites - suppl-3251-226/art-14/par-1: 高速道路株式会社法第五条第一項第一号 → e-Gov law 416AC0000000099, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection - suppl-3251-226/art-14/par-1: 第二号 → e-Gov law 416AC0000000099, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection - suppl-3251-226/art-14/par-1: 第四号 → e-Gov law 416AC0000000099, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection - suppl-3251-226/art-14/par-1: 第五号 → e-Gov law 416AC0000000099, 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — not held in this collection - suppl-3251-226/art-14/par-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 - suppl-3251-226/art-14/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-3251-226/art-14/par-2: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection - suppl-3251-226/art-14/par-2: 都市鉄道等利便増進法（平成十七年法律第四十一号）第二条第六号 → e-Gov law 417AC0000000041, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection - suppl-3251-226/art-14/par-2: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 - suppl-3251-226/art-14/par-3: 第一項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3251-226/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-1 - suppl-3251-226/art-14/par-3: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1 - suppl-3251-226/art-14/par-3: 第三百四十八条 → 地方税法 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/local-tax-act/art-348 · https://japanlaw.org/l/325AC0000000226/art-348 - suppl-3251-226/art-14/par-3: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3251-226/art-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第十四条第三項（固定資産税等の非課税） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-3 --- ## 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-20261027T202151-246, 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