# 地方税法 / Local Tax Act — 第十四条の二 (Supplementary Provisions, Article 14-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2. 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. - 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: 第十四条の二 (Supplementary Provisions, Article 14-2) — address `suppl-3251-226/art-14-2` - 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-14-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2 - 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. --- ### 第十四条の二 suppl-3251-226/art-14-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2 **第一項** 市町村は、令和五年度から令和八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、公益社団法人二千二十五年日本国際博覧会協会（次項及び第三項において「博覧会協会」という。）が国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この条において「博覧会」という。）の会場内において博覧会の用に供する家屋及び償却資産若しくは第三百四十三条第八項に規定する埋立地等又は博覧会の会場の周辺における交通を確保するために設置する家屋及び償却資産に対しては、第三百四十二条、同項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-14-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/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 2023 through fiscal 2026 and notwithstanding Article 342, Article 343, paragraph (8) or Article 702, paragraph (1), on houses and depreciable assets, or reclaimed land, etc. prescribed in Article 343, paragraph (8), that the Japan Association for the 2025 World Exposition, Incorporated Public Interest Association (hereinafter in the following paragraph and paragraph (3) referred to as the "Expo Association") provides for the international exposition to be held in 2025 under the Convention relating to International Exhibitions (hereinafter in this Article referred to as the "Expo") within the venue of the Expo, or on houses and depreciable assets that the Expo Association installs to secure transportation in the vicinity of the Expo venue. machine translation, not official **第二項** 市町村は、令和六年度から令和八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、博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。）が博覧会の会場内において博覧会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-14-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-2 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 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on houses and depreciable assets specified by Cabinet Order that a person who has concluded an exhibitor participation agreement for the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations participating in the Expo) provides for the Expo within the venue of the Expo. machine translation, not official **第三項** 市町村は、令和六年度から令和八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、博覧会協会との間に固定資産を博覧会協会に無償で貸し付けることを内容とする契約を締結した者が、当該契約に基づき博覧会協会に無償で貸し付ける固定資産（博覧会の用に供されるものであつて、博覧会協会に無償で貸し付けていることにつき総務省令で定めるところにより証明がされたものに限る。）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-14-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-3 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 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets that a person who has concluded with the Expo Association a contract providing for lending fixed assets to the Expo Association free of charge lends to the Expo Association free of charge under that contract (limited to those provided for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association free of charge). machine translation, not official --- ## Cites - suppl-3251-226/art-14-2/par-1: 次項 → 地方税法 附則第十四条の二第二項 (Supplementary Provisions, Article 14-2, paragraph (2)), suppl-3251-226/art-14-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-2 - suppl-3251-226/art-14-2/par-1: 第三項 → 地方税法 附則第十四条の二第三項 (Supplementary Provisions, Article 14-2, paragraph (3)), suppl-3251-226/art-14-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-3 - suppl-3251-226/art-14-2/par-1: この条 → 地方税法 附則第十四条の二 (Supplementary Provisions, Article 14-2), suppl-3251-226/art-14-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2 - suppl-3251-226/art-14-2/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-14-2/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-14-2/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-14-2/par-2: 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-14-2/par-3: 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-14-2/par-3: 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 ## 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 附則第十四条の二第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-1 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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