# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15)
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- 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: 第十五条 (Supplementary Provisions, Article 15)（固定資産税等の課税標準の特例） — address `suppl-3251-226/art-15`
- 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-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15
- 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.
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### 第十五条（固定資産税等の課税標準の特例） — Special Provisions on the Tax Base of Fixed Assets Tax, etc.
caption: machine translation, not official
suppl-3251-226/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15
**第一項** 物資の流通の効率化に関する法律（平成十七年法律第八十五号）第二十九条の七第二項に規定する認定貨物自動車中継輸送事業者等（第一号において「認定貨物自動車中継輸送事業者等」という。）が、物資の流通の効率化に関する法律の一部を改正する法律（令和八年法律第二十一号）の施行の日から令和十年三月三十一日までの間に、同項に規定する認定貨物自動車中継輸送実施計画に基づき実施する物資の流通の効率化に関する法律第二十九条の二第二号に掲げる貨物自動車中継輸送事業の用に供するために取得した次の各号に掲げる施設又は構築物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、これらの固定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、これらの固定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、それぞれ当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1
The tax base of fixed assets tax or city planning tax imposed on the facilities or structures set forth in the following items that a certified truck relay transport operator, etc. prescribed in Article 29-7, paragraph (2) of the Act on Improving the Efficiency of Distribution of Goods (Act No. 85 of 2005) (referred to as a "certified truck relay transport operator, etc." in item (i)) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on Improving the Efficiency of Distribution of Goods (Act No. 21 of 2026) through March 31, 2028, for use in the truck relay transport business listed in Article 29-2, item (ii) of the Act on Improving the Efficiency of Distribution of Goods carried out under the certified truck relay transport implementation plan prescribed in that paragraph 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 fixed 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 fixed assets by the proportion specified in the relevant item.
machine translation, not official
**一** 認定貨物自動車中継輸送事業者等が新設し、又は増設した物資の流通の効率化に関する法律第二十九条の二第一号に掲げる特定貨物自動車中継輸送施設で政令で定めるもの（増設された当該特定貨物自動車中継輸送施設にあつては、当該増設部分に限る。次号において「第一号施設」という。） 二分の一
suppl-3251-226/art-15/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1/item-1
specified truck relay transport facilities listed in Article 29-2, item (i) of the Act on Improving the Efficiency of Distribution of Goods that a certified truck relay transport operator, etc. has newly constructed or expanded and that are specified by Cabinet Order (for expanded specified truck relay transport facilities, limited to the expanded portion; referred to as "item 1 facilities" in the following item): one-half;
machine translation, not official
**二** 第一号施設に附属する構築物で政令で定めるもの 四分の三
suppl-3251-226/art-15/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1/item-2
structures attached to item 1 facilities that are specified by Cabinet Order: three-fourths.
machine translation, not official
**第二項** 公共の危害防止のために設置された次の各号に掲げる施設又は設備（既存の当該施設又は設備に代えて設置するものとして政令で定めるものを除く。）のうち、資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）の施行の日から令和十年三月三十一日までの間に取得されたもの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又は第三百四十九条の三第二項若しくは第三項の規定にかかわらず、当該償却資産に係る固定資産税の課税標準となるべき価格に、それぞれ当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2
The tax base of fixed assets tax imposed on the facilities or equipment set forth in the following items installed for the prevention of public harm (excluding those specified by Cabinet Order as installed in place of existing facilities or equipment of that kind) that are acquired during the period from the effective date of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) through March 31, 2028 is, notwithstanding Article 349-2 or Article 349-3, paragraph (2) or (3), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those depreciable assets by the proportion specified in the relevant item.
machine translation, not official
**一** 水質汚濁防止法第二条第二項に規定する特定施設又は同条第三項に規定する指定地域特定施設（瀬戸内海環境保全特別措置法第十二条の二又は湖沼水質保全特別措置法第十四条の規定により当該指定地域特定施設とみなされる施設を含む。）を設置する工場又は事業場の汚水又は廃液の処理施設で総務省令で定めるもの（電気供給業を行う法人が電気供給業の用に供するものを除く。） 二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該処理施設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）
suppl-3251-226/art-15/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-1
treatment facilities for waste water or waste liquid of a factory or workplace that installs a specified facility prescribed in Article 2, paragraph (2) of the Water Pollution Prevention Act or a designated area specified facility prescribed in paragraph (3) of that Article (including a facility deemed to be that designated area specified facility pursuant to Article 12-2 of the Act on Special Measures concerning Conservation of the Environment of the Seto Inland Sea or Article 14 of the Act on Special Measures concerning Conservation of Lake Water Quality) that are specified by Order of the Ministry of Internal Affairs and Communications (excluding those that a corporation conducting an electricity supply business provides for the electricity supply business): the proportion specified by Municipal Ordinance within the range of 1/3 or more and 2/3 or less, taking 1/2 into consideration (1/2 where the treatment facility is subject to the provisions of Article 389);
machine translation, not official
**二** 廃棄物の処理及び清掃に関する法律第八条第一項に規定するごみ処理施設（第六号に掲げる施設を除く。）で総務省令で定めるもの 二分の一
suppl-3251-226/art-15/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-2
refuse disposal facilities prescribed in Article 8, paragraph (1) of the Act on Waste Management and Public Cleaning (excluding the facilities listed in item (vi)) that are specified by Order of the Ministry of Internal Affairs and Communications: 1/2;
machine translation, not official
**三** 廃棄物の処理及び清掃に関する法律第八条第一項に規定する一般廃棄物の最終処分場（第六号に掲げる施設を除く。）で総務省令で定めるもの 三分の二
suppl-3251-226/art-15/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-3
final disposal sites for general waste prescribed in Article 8, paragraph (1) of the Act on Waste Management and Public Cleaning (excluding the facilities listed in item (vi)) that are specified by Order of the Ministry of Internal Affairs and Communications: 2/3;
machine translation, not official
**四** 廃棄物の処理及び清掃に関する法律第十五条第一項に規定する産業廃棄物処理施設（第六号に掲げる施設を除く。）で総務省令で定めるもの 三分の一
suppl-3251-226/art-15/par-2/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-4
industrial waste disposal facilities prescribed in Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning (excluding the facilities listed in item (vi)) that are specified by Order of the Ministry of Internal Affairs and Communications: 1/3;
machine translation, not official
**五** 下水道法第十二条第一項又は第十二条の十一第一項に規定する公共下水道を使用する者（令和四年四月一日以後に供用が開始された同法第二条第三号に規定する公共下水道の同条第七号に規定する排水区域内の工場又は事業場（以下この号において「工場等」という。）において当該供用が開始された日前から引き続き事業を行う者に限る。）が当該工場等に設置した同法第十二条第一項に規定する除害施設で総務省令で定めるもの 五分の四を参酌して十分の七以上十分の九以下の範囲内において市町村の条例で定める割合（当該除害施設が第三百八十九条の規定の適用を受ける場合には、五分の四）
suppl-3251-226/art-15/par-2/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-5
harm elimination facilities prescribed in Article 12, paragraph (1) of the Sewerage Act that are specified by Order of the Ministry of Internal Affairs and Communications and that have been installed at a factory or workplace (hereinafter in this item referred to as a "factory, etc.") by a person who uses a public sewer prescribed in Article 12, paragraph (1) or Article 12-11, paragraph (1) of that Act (limited to a person who has continuously conducted business, from before the day on which service began, at that factory, etc. within the drainage area prescribed in Article 2, item (vii) of that Act of a public sewer prescribed in item (iii) of that Article whose service began on or after April 1, 2022): the proportion specified by Municipal Ordinance within the range of 7/10 or more and 9/10 or less, taking 4/5 into consideration (4/5 where the harm elimination facility is subject to the provisions of Article 389);
machine translation, not official
**六** 資源循環の促進のための再資源化事業等の高度化に関する法律第十一条第一項又は第十六条第一項の認定を受けた者が設置する同法第十三条第九項又は第十八条第五項に規定する廃棄物処理施設で総務省令で定めるもの 二分の一
suppl-3251-226/art-15/par-2/item-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-6
waste treatment facilities prescribed in Article 13, paragraph (9) or Article 18, paragraph (5) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation that are installed by a person who has received certification under Article 11, paragraph (1) or Article 16, paragraph (1) of that Act and that are specified by Order of the Ministry of Internal Affairs and Communications: 1/2.
machine translation, not official
**第三項** 平成二十八年度から令和九年度までの間において新たに固定資産税が課されることとなる航空機（第三百四十九条の三第七項又は第八項の規定の適用を受けるもの及び専ら遊覧の用に供するものを除く。）で総務省令で定めるもののうち、航空法第百条の許可を受けた者が運航するもの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、次の各号に掲げる航空機の区分に応じ、当該各号に定めるところによる。
suppl-3251-226/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3
Among aircraft specified by Order of the Ministry of Internal Affairs and Communications on which fixed assets tax is to be newly imposed during the period from fiscal 2016 through fiscal 2027 (excluding those to which Article 349-3, paragraph (7) or (8) applies and those used exclusively for sightseeing), with regard to those operated by a person who has obtained the permission under Article 100 of the Civil Aeronautics Act, the tax base of fixed assets tax imposed on them is, notwithstanding Article 349-2, as specified in each of the following items according to the category of aircraft set forth in that item.
machine translation, not official
**一** 地方的な航空運送の用に供する航空機として総務省令で定めるもの（次号において「地方航空運送用航空機」という。）（同号に掲げるものを除く。） 当該航空機に対して課する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、当該航空機に係る固定資産税の課税標準となるべき価格の五分の二の額とする。
suppl-3251-226/art-15/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-1
aircraft specified by Order of the Ministry of Internal Affairs and Communications as aircraft used for regional air transport (referred to as "aircraft for regional air transport" in the following item) (excluding those listed in that item): solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 2/5 of the price that is to be the tax base of the fixed assets tax on the aircraft;
machine translation, not official
**二** 地方航空運送用航空機のうち特に地方的な航空運送の用に供する航空機として総務省令で定めるもの 次に掲げる航空機の区分に応じ、それぞれ次に定めるところによる。
suppl-3251-226/art-15/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-2
among aircraft for regional air transport, aircraft specified by Order of the Ministry of Internal Affairs and Communications as aircraft used particularly for regional air transport: as specified below according to the category of aircraft listed below;
machine translation, not official
**イ** 総務省令で定める小型の航空機 当該航空機に対して課する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、当該航空機に係る固定資産税の課税標準となるべき価格の四分の一の額とする。
suppl-3251-226/art-15/par-3/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-2/sub-1
small aircraft specified by Order of the Ministry of Internal Affairs and Communications: solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 1/4 of the price that is to be the tax base of the fixed assets tax on the aircraft;
machine translation, not official
**ロ** イに掲げる航空機以外の航空機 当該航空機に対して課する固定資産税が課されることとなつた年度分の固定資産税については、当該航空機に係る固定資産税の課税標準となるべき価格の八分の三の額とし、その後四年度分の固定資産税については、当該航空機に係る固定資産税の課税標準となるべき価格の五分の二の額とする。
suppl-3251-226/art-15/par-3/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-2/sub-2
aircraft other than those listed in (a): for fixed assets tax for the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 3/8 of the price that is to be the tax base of the fixed assets tax on the aircraft, and for fixed assets tax for the following four fiscal years, an amount of 2/5 of the price that is to be the tax base of the fixed assets tax on the aircraft.
machine translation, not official
**三** 前二号に掲げる航空機以外の航空機 当該航空機に対して課する固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該航空機に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
suppl-3251-226/art-15/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-3
aircraft other than those listed in the preceding two items: solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 2/3 of the price that is to be the tax base of the fixed assets tax on the aircraft.
machine translation, not official
**第四項** 沖縄振興開発特別措置法の一部を改正する法律（昭和六十三年法律第六十四号）による改正前の沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）により設立された沖縄電力株式会社が電気供給業の用に供する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の課税標準は、第三百四十九条の二の規定にかかわらず、昭和五十七年度から令和八年度までの各年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
suppl-3251-226/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-4
The tax base of fixed assets tax imposed on depreciable assets specified by Cabinet Order that Okinawa Electric Power Company, Incorporated, established under the Okinawa Development Special Measures Act (Act No. 131 of 1971) prior to its amendment by the Act Partially Amending the Okinawa Development Special Measures Act (Act No. 64 of 1988), provides for its electricity supply business is, notwithstanding Article 349-2, solely for fixed assets tax for each fiscal year from fiscal 1982 through fiscal 2026, the amount of 2/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
machine translation, not official
**第五項** 南海トラフ地震に係る地震防災対策の推進に関する特別措置法の一部を改正する法律（平成二十五年法律第八十七号）による改正前の南海トラフ地震に係る地震防災対策の推進に関する特別措置法（平成十四年法律第九十二号）第三条第一項に規定する南海トラフ地震防災対策推進地域、日本海溝・千島海溝周辺海溝型地震に係る地震防災対策の推進に関する特別措置法（平成十六年法律第二十七号）第三条第一項に規定する日本海溝・千島海溝周辺海溝型地震防災対策推進地域又は首都直下地震対策特別措置法（平成二十五年法律第八十八号）第三条第一項に規定する首都直下地震緊急対策区域において、令和二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された地震防災対策の用に供する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、当該償却資産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三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
suppl-3251-226/art-15/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-5
The tax base of fixed assets tax imposed on depreciable assets specified by Cabinet Order, provided for earthquake disaster countermeasures, that are newly acquired during the period from April 1, 2020 through March 31, 2029 in the Nankai Trough Earthquake Disaster Countermeasures Promotion Area prescribed in Article 3, paragraph (1) of the Act on Special Measures for the Promotion of Earthquake Disaster Countermeasures concerning Nankai Trough Earthquakes (Act No. 92 of 2002) prior to its amendment by the Act Partially Amending the Act on Special Measures for the Promotion of Earthquake Disaster Countermeasures concerning Nankai Trough Earthquakes (Act No. 87 of 2013), in the Japan Trench and Chishima Trench Subduction Zone Earthquake Disaster Countermeasures Promotion Area prescribed in Article 3, paragraph (1) of the Act on Special Measures concerning Advancement of Countermeasures against Earthquake Disaster in Relation to Subduction Zone Earthquake Around Japan Trench and Chishima Trench (Act No. 27 of 2004), or in the Capital Direct Hit Earthquake Emergency Countermeasures Area prescribed in Article 3, paragraph (1) of the Act on Special Measures for Countermeasures against Earthquakes Directly Beneath the Capital (Act No. 88 of 2013) is, notwithstanding Article 349-2, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, the amount of 2/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
machine translation, not official
**第六項** 電気を動力源とする自動車で内燃機関を有しないものに水素を充塡するための設備で政令で定めるもののうち、令和五年四月一日から令和九年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて新たに取得されたもの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三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の六分の五（当該設備のうち大規模なものとして政令で定めるものにあつては、当該設備に係る固定資産税の課税標準となるべき価格の二分の一）の額とする。
suppl-3251-226/art-15/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-6
The tax base of fixed assets tax imposed on equipment specified by Cabinet Order for filling hydrogen into motor vehicles that are powered by electricity and do not have an internal combustion engine, which is newly acquired during the period from April 1, 2023 through March 31, 2027 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, is, notwithstanding Article 349-2, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on that equipment, the amount of 5/6 of the price that is to be the tax base of the fixed assets tax on that equipment (for such equipment that is specified by Cabinet Order as large-scale, the amount of 1/2 of the price that is to be the tax base of the fixed assets tax on that equipment).
machine translation, not official
**第七項** 海上運送法（昭和二十四年法律第百八十七号）第四十四条の二に規定する国際船舶のうち総務省令で定めるものに対して課する海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度から令和八年度までの各年度分の固定資産税の課税標準は、第三百四十九条の三第四項の規定により課税標準とされる額に三分の一（当該国際船舶のうち海上運送法第三十九条の二十三に規定する認定特定船舶導入計画に従つて取得された同法第三十九条の十九第一項に規定する特定船舶で総務省令で定めるものにあつては、六分の一）を乗じて得た額とする。
suppl-3251-226/art-15/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7
The tax base of fixed assets tax imposed on international ships prescribed in Article 44-2 of the Marine Transportation Act (Act No. 187 of 1949) that are specified by Order of the Ministry of Internal Affairs and Communications, for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year that includes the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021) (or, where that effective date is January 1, that day) through fiscal 2026, is the amount obtained by multiplying the amount deemed to be the tax base pursuant to Article 349-3, paragraph (4) by 1/3 (1/6 for those among the international ships that are specified vessels prescribed in Article 39-19, paragraph (1) of the Marine Transportation Act acquired in accordance with a certified specified vessel introduction plan prescribed in Article 39-23 of that Act and that are specified by Order of the Ministry of Internal Affairs and Communications).
machine translation, not official
**第八項** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（以下この項において「旅客会社等」という。）が、平成九年四月一日から令和十三年三月三十一日までの間に、全国新幹線鉄道整備法第八条の規定により昭和四十八年十一月十三日に運輸大臣が建設の指示を行つた同法第四条第一項に規定する建設線（当該建設線の全部又は一部の区間について同法附則第九項の規定により国土交通大臣が同法附則第六項第一号に規定する新幹線鉄道規格新線の建設の指示を行つた場合には、当該新幹線鉄道規格新線を含む。以下この項において「建設線」という。）の全部又は一部の区間の営業を開始し、かつ、当該指示に係る建設線の区間のうち当該営業を開始した区間の全部又は一部とその両端が同一である当該旅客会社等の営業路線の全部又は一部の区間で政令で定めるものの全部又は一部について鉄道事業法の一部を改正する法律（平成十一年法律第四十九号）による改正前の鉄道事業法第二十八条第一項の規定による許可を受け、又は鉄道事業法第二十八条の二第一項の規定による届出をして鉄道事業を廃止した場合において、当該廃止された鉄道事業による輸送に代わる輸送の確保のため必要となる鉄道事業（以下この項において「特定鉄道事業」という。）を経営しようとする同法第七条第一項に規定する鉄道事業者で政令で定めるものであつて、平成九年四月一日から令和十三年三月三十一日までの間に当該旅客会社等から当該廃止された鉄道事業に係る営業路線の区間の全部又は一部に係る鉄道施設の譲渡を受けたもの（以下この項において「特定鉄道事業者」という。）が、当該鉄道施設の譲渡により取得した固定資産で政令で定めるもの（以下この項において「譲受固定資産」という。）を当該特定鉄道事業の用に供するときは、当該譲受固定資産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、当該特定鉄道事業者が当該譲受固定資産を取得した日の属する年の翌年の一月一日（当該取得の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度から二十年度分の固定資産税又は都市計画税に限り、当該譲受固定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の二分の一の額（第三百四十九条の三第一項、第十四項又は第二十四項の規定の適用を受ける償却資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。
suppl-3251-226/art-15/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8
If a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (hereinafter in this paragraph referred to as a "passenger railway company, etc.") has, during the period from April 1, 1997 through March 31, 2031, commenced operation of all or part of the sections of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act for which the Minister of Transport gave an instruction on construction on November 13, 1973 pursuant to Article 8 of that Act (where the Minister of Land, Infrastructure, Transport and Tourism has, for all or part of the sections of that construction line, given an instruction on the construction of a new Shinkansen railway line of standard specification prescribed in paragraph (6), item (i) of the Supplementary Provisions of that Act pursuant to paragraph (9) of the Supplementary Provisions of that Act, including that new line; hereinafter in this paragraph referred to as a "construction line"), and has, with regard to all or part of the sections of the operating lines of that passenger railway company, etc. that have the same two ends as all or part of the sections for which operation has commenced among the sections of the construction line pertaining to that instruction, and that are specified by Cabinet Order, obtained the permission under Article 28, paragraph (1) of the Railway Business Act prior to its amendment by the Act Partially Amending the Railway Business Act (Act No. 49 of 1999), or filed the notification under Article 28-2, paragraph (1) of the Railway Business Act, and has thereby abolished its railway business, and a railway business operator prescribed in Article 7, paragraph (1) of that Act that is specified by Cabinet Order and intends to operate a railway business that becomes necessary to secure transportation in place of the transportation by the abolished railway business (hereinafter in this paragraph referred to as a "specified railway business"), and that has, during the period from April 1, 1997 through March 31, 2031, received from that passenger railway company, etc. a transfer of the railway facilities pertaining to all or part of the sections of the operating lines of the abolished railway business (hereinafter in this paragraph referred to as a "specified railway business operator"), provides for that specified railway business the fixed assets specified by Cabinet Order that it acquired through the transfer of those railway facilities (hereinafter in this paragraph referred to as "acquired fixed assets"), the tax base of fixed assets tax or city planning tax imposed on those acquired fixed assets is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for 20 fiscal years from the fiscal years on or after the fiscal year whose assessment date is January 1 of the year following the year that includes the day on which the specified railway business operator acquired those acquired fixed assets (or, where the day of acquisition is January 1, that day), the amount of 1/2 of the price that is to be the tax base of the fixed assets tax or city planning tax on those acquired fixed assets (for depreciable assets to which Article 349-3, paragraph (1), (14) or (24) applies, the amount of 1/2 of the amount deemed to be the tax base pursuant to those provisions).
machine translation, not official
**第九項** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者で政令で定めるものが平成二十三年改正法の施行の日から令和九年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて取得した車両の運行の安全性の向上に資する償却資産で総務省令で定めるもの（第十六項の規定の適用を受けるものを除く。）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、当該償却資産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、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
suppl-3251-226/art-15/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-9
The tax base of fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications (excluding those to which the provisions of paragraph (16) apply) that contribute to improving the safety of vehicle operation and that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks, specified by Cabinet Order, has acquired during the period from the effective date of the 2011 Local Tax Act, etc. Amendment Act through March 31, 2027 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications 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 those depreciable assets, the amount of 1/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
machine translation, not official
**第十項** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が新たに製造された車両で高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第一号に規定する高齢者、障害者等が円滑に利用できる特殊な構造を有するものとして総務省令で定めるものを平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に取得してこれを事業の用に供する場合には、当該車両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又は次項の規定にかかわらず、当該車両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、当該車両に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
suppl-3251-226/art-15/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-10
Where a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks acquires, during the period from the day following the effective date of the 2011 Local Tax Act, etc. Amendment Act through March 31, 2027, newly manufactured vehicles that are specified by Order of the Ministry of Internal Affairs and Communications as having a special structure that elderly persons, disabled persons, etc. prescribed in Article 2, item (i) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. can use smoothly, and provides them for its business, the tax base of fixed assets tax imposed on those vehicles is, notwithstanding Article 349-2 or the following paragraph, solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those vehicles, the amount of 1/3 of the price that is to be the tax base of the fixed assets tax on those vehicles.
machine translation, not official
**第十一項** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者（以下この項において「鉄道事業者等」という。）が令和七年四月一日から令和九年三月三十一日までの期間（以下この項において「製造等対象期間」という。）内に新たに製造された車両で政令で定めるもの（以下この項において「新造車両」という。）の取得等（取得すること又は取得した後に当該新造車両を他の者に譲渡し、当該者から当該新造車両を賃借することをいう。第一号及び第二号において同じ。）をしてこれを事業の用に供する場合又は製造等対象期間内に改良された車両で政令で定めるもの（以下この項において「改良車両」という。）を事業の用に供する場合には、これらの車両（改良車両にあつては、当該改良車両の当該改良された部分に限る。以下この項において同じ。）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、これらの車両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、これらの車両に係る固定資産税の課税標準となるべき価格に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11
Where a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks (hereinafter in this paragraph referred to as a "railway business operator, etc.") carries out the acquisition, etc. (meaning acquiring a newly manufactured vehicle, or, after acquiring it, transferring it to another person and leasing it from that person; the same applies in items (i) and (ii)) of vehicles specified by Cabinet Order that are newly manufactured within the period from April 1, 2025 to March 31, 2027 (hereinafter in this paragraph referred to as the "eligible manufacture period") (those vehicles hereinafter in this paragraph referred to as "newly manufactured vehicles") and uses them for its business, or uses for its business vehicles specified by Cabinet Order that are improved within the eligible manufacture period (hereinafter in this paragraph referred to as "improved vehicles"), the tax base of the fixed assets tax imposed on those vehicles (for an improved vehicle, limited to the improved part of that improved vehicle; the same applies hereinafter in this paragraph) 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 those vehicles, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those vehicles by the ratio specified in each of the following items in accordance with the categories of cases listed in those items.
machine translation, not official
**一** 総務省令で定める小規模な鉄道事業者等が新造車両の取得等をしてこれを事業の用に供する場合又は改良車両を事業の用に供する場合 五分の三
suppl-3251-226/art-15/par-11/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-1
where a small-scale railway business operator, etc. specified by Order of the Ministry of Internal Affairs and Communications carries out the acquisition, etc. of newly manufactured vehicles and uses them for its business, or uses improved vehicles for its business: three-fifths;
machine translation, not official
**二** 前号に規定する鉄道事業者等以外の鉄道事業者等が新造車両の取得等をしてこれを事業の用に供する場合 三分の二
suppl-3251-226/art-15/par-11/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-2
where a railway business operator, etc. other than the railway business operator, etc. prescribed in the preceding item carries out the acquisition, etc. of newly manufactured vehicles and uses them for its business: two-thirds;
machine translation, not official
**三** 第一号に規定する鉄道事業者等以外の鉄道事業者等が改良車両を事業の用に供する場合 四分の三
suppl-3251-226/art-15/par-11/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-3
where a railway business operator, etc. other than the railway business operator, etc. prescribed in item (i) uses improved vehicles for its business: three-fourths.
machine translation, not official
**第十二項** 民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項に規定する選定事業者が同法第五条第二項第五号に規定する事業契約に従つて実施する同法第二条第四項に規定する選定事業で政令で定めるもの（法律の規定により同条第三項第一号又は第二号に掲げる者がその事務又は事業として実施するものであることを当該者が証明したものに限る。）により平成十七年四月一日から令和十二年三月三十一日までの間に取得した同条第一項に規定する公共施設等（同項第三号に掲げる賃貸住宅（公営住宅を除く。）及び同項第五号に掲げる施設を除く。）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の二分の一の額とする。
suppl-3251-226/art-15/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-12
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order to be used for the public facilities, etc. prescribed in Article 2, paragraph (1) of the Act on Promotion of Private Finance Initiative (excluding the rental housing listed in item (iii) of that paragraph (excluding public housing) and the facilities listed in item (v) of that paragraph), acquired during the period from April 1, 2005 to March 31, 2030 by a selected business operator prescribed in Article 2, paragraph (5) of that Act through a selected project prescribed in Article 2, paragraph (4) of that Act that is specified by Cabinet Order and carried out in accordance with the business contract prescribed in Article 5, paragraph (2), item (v) of that Act (limited to one for which a person listed in Article 2, paragraph (3), item (i) or (ii) of that Act has certified that it is carried out as the affairs or business of that person under the provisions of an Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), an amount equivalent to one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
machine translation, not official
**第十三項** 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。
suppl-3251-226/art-15/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-13
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).
machine translation, not official
**第十四項** 鉄道事業法第七条第一項に規定する鉄道事業者若しくは軌道法第四条に規定する軌道経営者又はこれらの者に都市鉄道等利便増進法第二条第七号に規定する速達性向上事業により整備される施設の貸付けを行う法人で政令で定めるものが当該速達性向上事業により令和三年四月一日から令和九年三月三十一日までの間に取得した同条第三号に規定する都市鉄道施設で政令で定めるものの用に供する家屋及び償却資産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の三分の二の額とする。
suppl-3251-226/art-15/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-14
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks, or a corporation specified by Cabinet Order that lends to those persons the facilities developed through the express service improvement project prescribed in Article 2, item (vii) of the Act on Enhancement of Convenience of Urban Railways, etc., acquired through that express service improvement project during the period from April 1, 2021 to March 31, 2027, and that are used for the urban railway facilities prescribed in Article 2, item (iii) of that Act and specified by Cabinet Order, 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, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
machine translation, not official
**第十五項** 特定外貿埠頭の管理運営に関する法律（昭和五十六年法律第二十八号）第三条第三項に規定する指定会社その他政令で定める者（以下この項において「指定会社等」という。）が港湾法第二条第一項に規定する港湾管理者により設立された公益財団法人で政令で定めるもの（以下この項において「外貿埠頭公社」という。）からの出資により取得した固定資産のうち、当該指定会社等が取得した日の前日において地方税法の一部を改正する法律（平成二十五年法律第三号）第一条の規定による改正前の地方税法附則第十五条第五項、地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下この項において「平成二十年改正法」という。）附則第十条第十二項及び第十六条第四項の規定によりなお従前の例によることとされる平成二十年改正法第一条の規定による改正前の地方税法附則第十五条第十五項又は地方税法等の一部を改正する法律（平成十八年法律第七号）附則第十三条第十八項及び第二十条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の地方税法附則第十五条第十八項の規定の適用があつた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、当該取得の日の属する年の翌年の一月一日（当該取得の日が一月一日である場合には、同日）を賦課期日とする年度から十年度分の固定資産税又は都市計画税に限り、当該固定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の二分の一（当該固定資産のうち当該外貿埠頭公社が海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）第二条の規定による改正前の外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第二条第一項の規定により承継したものにあつては、当該固定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の五分の三）の額とする。
suppl-3251-226/art-15/par-15 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15
The tax base of the fixed assets tax or city planning tax imposed on fixed assets that a designated company prescribed in Article 3, paragraph (3) of the Act on Management and Operation of Specific International Piers (Act No. 28 of 1981) or another person specified by Cabinet Order (hereinafter in this paragraph referred to as a "designated company, etc.") acquired through investment from an incorporated public interest foundation specified by Cabinet Order that was established by a port administrator prescribed in Article 2, paragraph (1) of the Port and Harbour Act (hereinafter in this paragraph referred to as an "international pier corporation"), and to which, on the day before the day on which the designated company, etc. acquired them, there applied Article 15, paragraph (5) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013), Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter in this paragraph referred to as the "2008 Amendment Act"), the provisions then in force of which continue to govern pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions of the 2008 Amendment Act, or Article 15, paragraph (18) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006), the provisions then in force of which continue to govern pursuant to Article 13, paragraph (18) and Article 20, paragraph (2) of the Supplementary Provisions 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 ten fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day of that acquisition (where the day of that acquisition is January 1, that day), one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets (for those fixed assets that the international pier corporation succeeded to pursuant to Article 2, paragraph (1) of the Act on the Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Operations (Act No. 28 of 1981) before its amendment by Article 2 of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006), three-fifths of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets).
machine translation, not official
**第十六項** 鉄道事業法第七条第一項に規定する鉄道事業者が、地域公共交通の活性化及び再生に関する法律第二十四条第八項（同法第二十九条の九において準用する場合を含む。）に規定する認定鉄道事業再構築実施計画に基づき同法第二条第十号に規定する鉄道事業再構築事業を実施する路線に係る鉄道事業の用に供する家屋又は償却資産で総務省令で定めるもののうち、令和五年四月一日から令和九年三月三十一日までの間に政府又は地方公共団体の補助で総務省令で定めるものを受けて取得した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、当該家屋又は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、当該家屋又は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の四分の一の額とする。
suppl-3251-226/art-15/par-16 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-16
The tax base of the fixed assets tax or city planning tax imposed on houses or depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that are used for the railway business relating to the line on which a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act implements the railway business restructuring project prescribed in Article 2, item (x) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems based on the certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act), and that were acquired during the period from April 1, 2023 to March 31, 2027 with a subsidy from the government or a local government specified by Order of the Ministry of Internal Affairs and Communications, 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 or depreciable assets, one-fourth of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses or depreciable assets.
machine translation, not official
**第十七項** 農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）第二条第三項に規定するバイオ燃料製造業者が、令和八年四月一日から令和十年三月三十一日までの間に、同法第五条第二項に規定する認定生産製造連携事業計画に従つて実施する同法第二条第三項に規定する生産製造連携事業により新設した次の各号に掲げる機械その他の設備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三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、それぞれ当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-17 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-17
The tax base of the fixed assets tax imposed on the machinery and other equipment listed in the following items that a biofuel manufacturer prescribed in Article 2, paragraph (3) of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008) newly installed during the period from April 1, 2026 to March 31, 2028 through a production-manufacturing cooperation project prescribed in Article 2, paragraph (3) of that Act carried out in accordance with the certified production-manufacturing cooperation project plan prescribed in Article 5, paragraph (2) of that Act is, notwithstanding Article 349-2, limited to the fixed assets tax for three 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 specified in the respective item.
machine translation, not official
**一** 木竹を原材料として製造される燃料を製造するための設備で総務省令で定めるもの 六分の五
suppl-3251-226/art-15/par-17/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-17/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-17/item-1
equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing fuel manufactured from wood and bamboo as raw material: five-sixths;
machine translation, not official
**二** エタノールを製造するための設備で総務省令で定めるもの 三分の二
suppl-3251-226/art-15/par-17/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-17/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-17/item-2
equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing ethanol: two-thirds;
machine translation, not official
**三** 脂肪酸メチルエステルを製造するための設備で総務省令で定めるもの 四分の三
suppl-3251-226/art-15/par-17/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-17/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-17/item-3
equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing fatty acid methyl ester: three-fourths;
machine translation, not official
**四** 水素その他の総務省令で定める成分を主成分とするガスを製造するための設備で総務省令で定めるもの 二分の一
suppl-3251-226/art-15/par-17/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-17/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-17/item-4
equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing gas whose main component is hydrogen or another component specified by Order of the Ministry of Internal Affairs and Communications: one-half.
machine translation, not official
**第十八項** 公益社団法人又は公益財団法人が所有する文化財保護法第七十一条第一項に規定する重要無形文化財の公演のための施設で政令で定めるものの用に供する土地及び家屋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、第三百四十九条又は第七百二条第一項の規定にかかわらず、平成二十三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、当該土地及び家屋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の二分の一の額とする。
suppl-3251-226/art-15/par-18 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-18
The tax base of the fixed assets tax or city planning tax imposed on land and houses specified by Cabinet Order that are owned by an incorporated public interest association or an incorporated public interest foundation and used for a facility specified by Cabinet Order for performances of Important Intangible Cultural Property prescribed in Article 71, paragraph (1) of the Act on Protection of Cultural Properties is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from fiscal year 2011 through fiscal year 2026, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those houses.
machine translation, not official
**第十九項** 港湾法第四十三条の十一第十二項に規定する港湾運営会社が同法第二条第二項に規定する国際戦略港湾又は同項に規定する国際拠点港湾で政令で定めるもの（以下この項において「特定国際拠点港湾」という。）において、政府の補助で総務省令で定めるもの又は同法第五十五条の七第一項若しくは第五十五条の九第一項の規定による国の貸付け若しくは特定外貿埠頭の管理運営に関する法律第六条第一項の規定による政府の貸付けに係る資金の貸付けを受けて港湾法の一部を改正する法律（令和四年法律第八十七号）の施行の日から令和九年三月三十一日までの間に取得した港湾法第二条第五項に規定する港湾施設の用に供する家屋及び償却資産（同項第六号に掲げる荷さばき施設のうち軌道走行式荷役機械及び同項第十二号に掲げる移動式施設のうち移動式荷役機械にあつては、同法第五十条の二第二項第三号に規定する港湾脱炭素化促進事業により取得されたものに限る。）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十年度分の固定資産税又は都市計画税に限り、同法第二条第二項に規定する国際戦略港湾において取得され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の二分の一の額とし、特定国際拠点港湾において取得され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の三分の二の額とする。
suppl-3251-226/art-15/par-19 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-19
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a port management company prescribed in Article 43-11, paragraph (12) of the Port and Harbour Act acquired, at an international strategic port prescribed in Article 2, paragraph (2) of that Act or an international hub port prescribed in that paragraph that is specified by Cabinet Order (hereinafter in this paragraph referred to as a "specified international hub port"), during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, or with funds under a loan by the national government pursuant to Article 55-7, paragraph (1) or Article 55-9, paragraph (1) of that Act or a loan by the government pursuant to Article 6, paragraph (1) of the Act on Management and Operation of Specific International Piers, and that are used for the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act (for rail-mounted cargo handling machinery among the cargo handling facilities listed in item (vi) of that paragraph and mobile cargo handling machinery among the mobile facilities listed in item (xii) of that paragraph, limited to those acquired through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) 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 10 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, for those acquired at an international strategic port prescribed in Article 2, paragraph (2) of the Port and Harbour Act, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets, and for those acquired at a specified international hub port, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
machine translation, not official
**第二十項** 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）第十条第二項に規定する推進計画区域（港湾法第二条第四項に規定する臨港地区である区域に限る。）において、津波防災地域づくりに関する法律第十条第一項に規定する推進計画に基づき平成二十八年四月一日から令和十年三月三十一日までの間に新たに取得され、又は改良された津波対策の用に供する償却資産として政令で定めるもの（改良された償却資産にあつては当該償却資産の当該改良された部分に限るものとし、第二十八項の規定の適用を受けるものを除く。）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、当該償却資産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四年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二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。
suppl-3251-226/art-15/par-20 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-20
In a promotion plan area prescribed in Article 10, paragraph (2) of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) (limited to an area that is a port district prescribed in Article 2, paragraph (4) of the Port and Harbour Act), the tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order as being used for tsunami countermeasures that were newly acquired or improved during the period from April 1, 2016 to March 31, 2028 based on the promotion plan prescribed in Article 10, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters (for an improved depreciable asset, limited to the improved part of that depreciable asset, and excluding those subject to the application of paragraph (28)) is, notwithstanding Article 349-2, limited to the fixed assets tax for four fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those depreciable assets by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those depreciable assets are subject to Article 389, one-half).
machine translation, not official
**第二十一項** 平成三十年四月一日から令和九年三月三十一日までの期間（以下この項において「指定等対象期間」という。）内に津波防災地域づくりに関する法律第五十六条第一項の規定により指定された同項に規定する指定避難施設（第一号及び次項において「指定避難施設」という。）の用に供する家屋のうち避難の用に供する部分として総務省令で定めるもの（以下この項において「指定避難施設避難用部分」という。）又は指定等対象期間内に同法第六十条第一項若しくは第六十一条第一項の規定により締結された同法第六十二条第一項に規定する管理協定に係る同条第二項第一号に規定する協定避難施設（次項において「協定避難施設」という。）の用に供する家屋（第三号において「協定避難家屋」という。）のうち同条第一項第一号に規定する協定避難用部分（以下この項において「協定避難用部分」という。）に対して課する固定資産税の課税標準は、第三百四十九条の規定にかかわらず、次の各号に掲げる指定避難施設避難用部分又は協定避難用部分の区分に応じ、当該各号に定めるところによる。
suppl-3251-226/art-15/par-21 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21
The tax base of the fixed assets tax imposed on the part specified by Order of the Ministry of Internal Affairs and Communications as the part used for evacuation (hereinafter in this paragraph referred to as the "evacuation part of a designated evacuation facility") of houses used for the designated evacuation facility prescribed in Article 56, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters designated pursuant to that paragraph during the period from April 1, 2018 to March 31, 2027 (hereinafter in this paragraph referred to as the "designation, etc. period"; the facility is referred to as "designated evacuation facility" in item (i) and the following paragraph), or on the agreement evacuation portion of houses (referred to as "agreement evacuation buildings" in item (iii)) used for an agreement evacuation facility (referred to as "agreement evacuation facility" in the following paragraph) relating to a management agreement concluded during the designation, etc. period pursuant to Article 60, paragraph (1) or Article 61, paragraph (1) of that Act, as prescribed in Article 62, paragraph (1) of that Act, the facility being that prescribed in Article 62, paragraph (2), item (i) of that Act, and the portion being the agreement evacuation portion prescribed in Article 62, paragraph (1), item (i) of that Act (hereinafter in this paragraph referred to as the "agreement evacuation portion"), is, notwithstanding Article 349, as provided in each of the following items in accordance with the categories of evacuation part of a designated evacuation facility or agreement evacuation portion listed in those items.
machine translation, not official
**一** 指定避難施設避難用部分 指定避難施設として指定された日（以下この号及び次項において「指定日」という。）の属する年の翌年の一月一日（当該指定日が一月一日である場合には、同日。以下この号において同じ。）を賦課期日とする年度から当該指定日の属する年の翌年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度までの各年度分の固定資産税に限り、当該指定避難施設避難用部分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を乗じて得た額とする。
suppl-3251-226/art-15/par-21/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-1
evacuation part of a designated evacuation facility: limited to the fixed assets tax for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a designated evacuation facility (hereinafter in this item and the following paragraph referred to as the "designated day") (where the designated day is January 1, that day; the same applies hereinafter in this item) through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year following the year including the designated day, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that evacuation part of a designated evacuation facility 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;
machine translation, not official
**二** 津波防災地域づくりに関する法律第六十条第一項の規定による管理協定に定められた協定避難用部分 当該管理協定を締結した日（以下この号及び次項において「締結日」という。）の属する年の翌年の一月一日（当該締結日が一月一日である場合には、同日。以下この号において同じ。）を賦課期日とする年度（当該管理協定に定められた事項の変更により新たに追加された協定避難用部分にあつては、当該変更の日の属する年の翌年の一月一日（当該変更の日が一月一日である場合には、同日）を賦課期日とする年度）から当該締結日の属する年の翌年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度までの各年度分の固定資産税に限り、当該協定避難用部分に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-21/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-2
agreement evacuation portion specified in a management agreement under Article 60, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters: limited to the fixed assets tax for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that management agreement was concluded (hereinafter in this item and the following paragraph referred to as the "date of conclusion") (where the date of conclusion is January 1, that day; the same applies hereinafter in this item) (for an agreement evacuation portion newly added through a change to the matters specified in that management agreement, the fiscal year whose assessment date is January 1 of the year following the year including the day of that change (where the day of that change is January 1, that day)) through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year following the year including the date of conclusion, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that agreement evacuation portion by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration;
machine translation, not official
**三** 津波防災地域づくりに関する法律第六十一条第一項の規定による管理協定に定められた協定避難用部分 当該管理協定に係る協定避難家屋に新たに固定資産税が課されることとなつた年度（当該年度の初日の属する年の一月一日後に当該管理協定に定められた事項の変更により新たに追加された協定避難用部分にあつては、当該変更の日の属する年の翌年の一月一日（当該変更の日が一月一日である場合には、同日）を賦課期日とする年度）から当該管理協定に係る協定避難家屋に新たに固定資産税が課されることとなつた年度の初日の属する年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度までの各年度分の固定資産税に限り、当該協定避難用部分に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-21/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-3
agreement evacuation portion specified in a management agreement under Article 61, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters: limited to the fixed assets tax for each fiscal year from the fiscal year for which fixed assets tax comes to be newly imposed on the agreement evacuation building relating to that management agreement (for an agreement evacuation portion newly added, after January 1 of the year including the first day of that fiscal year, through a change to the matters specified in that management agreement, the fiscal year whose assessment date is January 1 of the year following the year including the day of that change (where the day of that change is January 1, that day)) through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on the agreement evacuation building relating to that management agreement, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that agreement evacuation portion by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration.
machine translation, not official
**第二十二項** 指定避難施設に附属する避難の用に供する償却資産として政令で定めるもの（指定日以後に取得されるものに限る。第一号において「指定避難用償却資産」という。）又は協定避難施設に附属する避難の用に供する償却資産として政令で定めるもの（締結日以後に取得されるものに限る。第二号において「協定避難用償却資産」という。）（以下この項において「特定避難用償却資産」という。）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、当該特定避難用償却資産に新たに固定資産税が課されることとなつた年度から当該年度の初日の属する年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度（当該特定避難用償却資産に新たに固定資産税が課されることとなつた年度の初日の属する年の一月一日の翌日から起算して五年を経過する日前に当該管理協定の有効期間が満了する場合には、当該有効期間の満了する日の属する年の一月一日を賦課期日とする年度）までの各年度分の固定資産税に限り、当該特定避難用償却資産に係る固定資産税の課税標準となるべき価格に、次の各号に掲げる特定避難用償却資産の区分に応じ、当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-22 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22
The tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order as being attached to a designated evacuation facility and used for evacuation (limited to those acquired on or after the designated day; referred to as "designated evacuation depreciable assets" in item (i)) or depreciable assets specified by Cabinet Order as being attached to an agreement evacuation facility and used for evacuation (limited to those acquired on or after the date of conclusion; referred to as "agreement evacuation depreciable assets" in item (ii)) (hereinafter in this paragraph referred to as "specified depreciable assets for evacuation") is, notwithstanding Article 349-2, limited to the fixed assets tax for each fiscal year from the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets for evacuation through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year including the first day of that fiscal year (where the validity period of that management agreement expires before the day on which five years elapse counting from the day following January 1 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets for evacuation, the fiscal year whose assessment date is January 1 of the year including the day on which that validity period expires), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those specified depreciable assets for evacuation by the ratio specified in each of the following items in accordance with the categories of specified depreciable assets for evacuation listed in those items.
machine translation, not official
**一** 指定避難用償却資産 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（当該指定避難用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、三分の二）
suppl-3251-226/art-15/par-22/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22/item-1
designated evacuation depreciable assets: 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 those designated evacuation depreciable assets are subject to Article 389, two-thirds);
machine translation, not official
**二** 協定避難用償却資産 二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該協定避難用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）
suppl-3251-226/art-15/par-22/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22/item-2
agreement evacuation depreciable assets: the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those agreement evacuation depreciable assets are subject to Article 389, one-half).
machine translation, not official
**第二十三項** 高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第六号に規定する旅客施設を同法第八条第一項に規定する公共交通移動等円滑化基準に適合させるために行われるエレベーター、エスカレーターその他の移動等円滑化（同法第二条第二号に規定する移動等円滑化をいう。）のために必要な設備の整備に関する事業（既設の鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。）又は軌道の駅又は停留場に係る改良工事を行うものに限る。）で政令で定めるものにより、高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第五号イに掲げる鉄道事業者又は同号ロに掲げる軌道経営者が平成二十四年四月一日から令和九年三月三十一日までの間に取得した停車場建物その他の家屋又は停車場設備その他の鉄道事業の用に供する償却資産で政令で定めるもの（以下この項において「停車場建物等」という。）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、当該停車場建物等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、当該停車場建物等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の三分の二の額とする。
suppl-3251-226/art-15/par-23 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-23
The tax base of the fixed assets tax or city planning tax imposed on station buildings and other houses, or station equipment and other depreciable assets used for railway business, specified by Cabinet Order (hereinafter in this paragraph referred to as "station buildings, etc."), that a railway business operator listed in Article 2, item (v), (a) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. or a track operator listed in item (v), (b) of that Article acquired during the period from April 1, 2012 to March 31, 2027 through a project specified by Cabinet Order concerning the provision of equipment necessary for smooth transportation, etc. (meaning smooth transportation, etc. prescribed in Article 2, item (ii) of that Act), such as elevators and escalators, carried out in order to bring a passenger facility prescribed in Article 2, item (vi) of that Act into conformity with the public transportation accessibility standards prescribed in Article 8, paragraph (1) of that Act (limited to a project carrying out improvement works relating to a station or stop of an existing railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act) or track) 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 station buildings, etc., two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those station buildings, etc.
machine translation, not official
**第二十四項** 再生可能エネルギー電気の利用の促進に関する特別措置法（平成二十三年法律第百八号。第一号ロ及びニにおいて「再生可能エネルギー電気特措法」という。）第二条第二項に規定する再生可能エネルギー発電設備のうち、同条第三項第六号に掲げる再生可能エネルギー源を電気に変換する設備以外の設備（以下この項において「特定再生可能エネルギー発電設備」という。）であつて、令和八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されたもの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、当該特定再生可能エネルギー発電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三年度分の固定資産税に限り、次の各号に掲げる特定再生可能エネルギー発電設備の区分に応じ、当該各号に定める額とする。
suppl-3251-226/art-15/par-24 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24
The tax base of the fixed assets tax imposed on renewable energy power generation equipment prescribed in Article 2, paragraph (2) of the Act on Special Measures Concerning Promotion of the Use of Electricity from Renewable Energy Sources (Act No. 108 of 2011; referred to as the "Renewable Energy Electricity Special Measures Act" in item (i), (b) and (d)), other than equipment that converts a renewable energy source listed in paragraph (3), item (vi) of that Article into electricity (hereinafter in this paragraph referred to as "specified renewable energy power generation equipment"), that was newly acquired during the period from April 1, 2026 to March 31, 2029, is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that specified renewable energy power generation equipment, the amount specified in each of the following items in accordance with the categories of specified renewable energy power generation equipment listed in those items.
machine translation, not official
**一** 次に掲げる特定再生可能エネルギー発電設備 当該特定再生可能エネルギー発電設備に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該特定再生可能エネルギー発電設備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
suppl-3251-226/art-15/par-24/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1
the following specified renewable energy power generation equipment: the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified renewable energy power generation equipment by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where that specified renewable energy power generation equipment is subject to Article 389, one-half);
machine translation, not official
**イ** 太陽光を電気に変換する特定再生可能エネルギー発電設備で総務省令で定めるもの
suppl-3251-226/art-15/par-24/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1/sub-1
specified renewable energy power generation equipment that converts sunlight into electricity, as specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**ロ** 水力を電気に変換する特定再生可能エネルギー発電設備（再生可能エネルギー電気特措法第二条第五項に規定する認定発電設備（ハ及びニ並びに次号において「認定発電設備」という。）であるものに限る。第四号において「特定水力発電設備」という。）で総務省令で定める規模未満のもの
suppl-3251-226/art-15/par-24/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1/sub-2
specified renewable energy power generation equipment that converts hydropower into electricity (limited to a certified power generation facility prescribed in Article 2, paragraph (5) of the Renewable Energy Electricity Special Measures Act (referred to as a "certified power generation facility" in (c) and (d) and the following item); referred to as a "specified hydroelectric power generation facility" in item (iv)) of a scale less than that specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**ハ** 地熱を電気に変換する特定再生可能エネルギー発電設備（認定発電設備であるものに限る。第三号ロにおいて「特定地熱発電設備」という。）で総務省令で定める規模以上のもの
suppl-3251-226/art-15/par-24/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1/sub-3
specified renewable energy power generation equipment that converts geothermal heat into electricity (limited to a certified power generation facility; referred to as "specified geothermal power generation equipment" in item (iii), (b)) of a scale equal to or more than that specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**ニ** バイオマス（再生可能エネルギー電気特措法第二条第三項第五号に規定するバイオマスをいう。）を電気に変換する特定再生可能エネルギー発電設備（認定発電設備であるものに限る。）で総務省令で定める規模未満のもの
suppl-3251-226/art-15/par-24/item-1/sub-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1/sub-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1/sub-4
specified renewable energy power generation equipment that converts biomass (meaning biomass prescribed in Article 2, paragraph (3), item (v) of the Renewable Energy Electricity Special Measures Act) into electricity (limited to a certified power generation facility) of a scale less than that specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**二** 風力を電気に変換する特定再生可能エネルギー発電設備（認定発電設備であるものに限る。以下この号及び次号イにおいて「特定風力発電設備」という。）で海洋再生可能エネルギー発電設備の整備に関する法律（平成三十年法律第八十九号）第二十二条第一項に規定する認定公募占用計画において設置する旨が記載されたもの 当該特定風力発電設備に係る固定資産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（当該特定風力発電設備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
suppl-3251-226/art-15/par-24/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-2
specified renewable energy power generation equipment that converts wind power into electricity (limited to a certified power generation facility; hereinafter in this item and item (iii), (a) referred to as a "specified wind power generation facility") that is stated as to be installed in a certified public-offering occupancy plan prescribed in Article 22, paragraph (1) of the Act on Development of Marine Renewable Energy Power Generation Facilities (Act No. 89 of 2018): the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified wind power generation facility 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 that specified wind power generation facility is subject to Article 389, three-fifths);
machine translation, not official
**三** 次に掲げる特定再生可能エネルギー発電設備 当該特定再生可能エネルギー発電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（当該特定再生可能エネルギー発電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
suppl-3251-226/art-15/par-24/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3
the following specified renewable energy power generation equipment: the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified renewable energy power generation 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 specified renewable energy power generation equipment is subject to Article 389, two-thirds);
machine translation, not official
**イ** 特定風力発電設備で次のいずれかに該当するもの
suppl-3251-226/art-15/par-24/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3/sub-1
a specified wind power generation facility that falls under any of the following:
machine translation, not official
**（１）** 港湾法第三十七条第一項（第一号に係る部分に限る。）の占用の許可を受けた者が、当該占用の許可に係る同号に規定する港湾区域内水域等において設置した設備
suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1
equipment installed by a person who has received the permission for occupancy under Article 37, paragraph (1) of the Port and Harbour Act (limited to the part relating to item (i)) in the waters, etc. within the port area prescribed in that item to which that permission for occupancy relates;
machine translation, not official
**（２）** 地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二十二条の三第三項第一号に規定する認定地域脱炭素化促進事業計画において整備する旨が記載された設備
suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2
equipment stated as to be developed in a certified regional decarbonization promotion project plan prescribed in Article 22-3, paragraph (3), item (i) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998);
machine translation, not official
**（３）** 農林漁業の健全な発展と調和のとれた再生可能エネルギー電気の発電の促進に関する法律（平成二十五年法律第八十一号）第八条第三項に規定する認定設備整備計画において整備する旨が記載された設備
suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3
equipment stated as to be developed in a certified facility development plan prescribed in Article 8, paragraph (3) of the Act on Promoting the Generation of Electricity from Renewable Energy Sources Harmonized with Sound Development of Agriculture, Forestry and Fisheries (Act No. 81 of 2013);
machine translation, not official
**ロ** 特定地熱発電設備（第一号ハに掲げるものを除く。）
suppl-3251-226/art-15/par-24/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3/sub-2
specified geothermal power generation equipment (excluding that listed in item (i), (c));
machine translation, not official
**四** 特定水力発電設備（第一号ロに掲げるものを除く。） 当該特定水力発電設備に係る固定資産税の課税標準となるべき価格に四分の三を参酌して十二分の七以上十二分の十一以下の範囲内において市町村の条例で定める割合（当該特定水力発電設備が第三百八十九条の規定の適用を受ける場合には、四分の三）を乗じて得た額
suppl-3251-226/art-15/par-24/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-4
specified hydroelectric power generation facilities (excluding those listed in item (i), (b)): the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified hydroelectric power generation facility by the ratio determined by Municipal Ordinance within the range of seven-twelfths or more and eleven-twelfths or less, taking three-fourths into consideration (where that specified hydroelectric power generation facility is subject to Article 389, three-fourths).
machine translation, not official
**第二十五項** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が、政府の補助で総務省令で定めるものを受けて令和五年四月一日から令和九年三月三十一日までの間に既設の鉄道（軌道を含む。）に係る地震防災上必要とされる補強のための工事で総務省令で定めるものにより新たに取得した鉄道事業法第八条第一項に規定する鉄道施設（軌道法による軌道施設を含み、償却資産に限る。以下この項において同じ。）で総務省令で定めるもの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、当該鉄道施設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、当該鉄道施設に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
suppl-3251-226/art-15/par-25 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-25
The tax base of the fixed assets tax imposed on railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (including track facilities under the Act on Rail Tracks, and limited to depreciable assets; hereinafter in this paragraph the same applies) specified by Order of the Ministry of Internal Affairs and Communications that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks newly acquired, during the period from April 1, 2023 to March 31, 2027 and with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, through works specified by Order of the Ministry of Internal Affairs and Communications for reinforcement necessary for earthquake disaster prevention of existing railways (including tracks) 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 those railway facilities, two-thirds of the price that is to be the tax base of the fixed assets tax on those railway facilities.
machine translation, not official
**第二十六項** 港湾法第五十条の六第二項第三号に規定する特定貨物取扱埠頭機能高度化事業を実施する者が同法第二条の二第三項に規定する特定貨物輸入拠点港湾において、政府の補助で総務省令で定めるものを受けて港湾法の一部を改正する法律（令和四年法律第八十七号）の施行の日から令和九年三月三十一日までの間に取得した港湾法第二条第五項に規定する港湾施設の用に供する家屋及び償却資産（同項第六号に掲げる荷さばき施設のうち固定式荷役機械及び軌道走行式荷役機械にあつては、同法第五十条の二第二項第三号に規定する港湾脱炭素化促進事業により取得されたものに限る。）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十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の三分の二の額とする。
suppl-3251-226/art-15/par-26 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-26
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a person implementing a specified cargo handling pier function upgrading project prescribed in Article 50-6, paragraph (2), item (iii) of the Port and Harbour Act acquired, at a specified cargo import hub port prescribed in Article 2-2, paragraph (3) of that Act, during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, and that are used for the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act (for fixed cargo handling machinery and rail-mounted cargo handling machinery among the cargo handling facilities listed in item (vi) of that paragraph, limited to those acquired through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) 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 10 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, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
machine translation, not official
**第二十七項** 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。
suppl-3251-226/art-15/par-27 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-27
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).
machine translation, not official
**第二十八項** 港湾法第二条第二項に規定する国際戦略港湾、同項に規定する国際拠点港湾又は同項に規定する重要港湾において、港湾法等の一部を改正する法律（令和七年法律第二十五号）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され、又は改良された港湾法第五十一条の九第三項第一号に規定する協定特定港湾施設（政府の補助で総務省令で定めるものを受けて作成された同条第一項に規定する公表協働防護計画に定められた同項に規定する最適化事業の実施主体が締結した同項に規定する協働防護協定に定められたものに限る。）で政令で定めるものの用に供する償却資産（改良された償却資産にあつては、当該償却資産の当該改良された部分に限る。以下この項において「特定償却資産」という。）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、当該特定償却資産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、当該特定償却資産に係る固定資産税の課税標準となるべき価格に、次の各号に掲げる特定償却資産の区分に応じ、当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-28 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28
The tax base of the fixed assets tax imposed on depreciable assets (for an improved depreciable asset, limited to the improved part of that depreciable asset; hereinafter in this paragraph referred to as "specified depreciable assets") specified by Cabinet Order to be used for the agreement specified port facilities prescribed in Article 51-9, paragraph (3), item (i) of the Port and Harbour Act (limited to those specified in a joint protection agreement prescribed in paragraph (1) of that Article concluded by the implementing entity of an optimization project prescribed in that paragraph that is specified in a published joint protection plan prescribed in that paragraph prepared with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications), that were newly acquired or improved at an international strategic port, an international hub port or an important port prescribed in Article 2, paragraph (2) of the Port and Harbour Act during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025) to March 31, 2029, 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 those specified depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those specified depreciable assets by the ratio specified in each of the following items in accordance with the categories of specified depreciable assets listed in those items.
machine translation, not official
**一** 特定償却資産で当該特定償却資産の存する港湾の港湾法第二条第三項に規定する港湾区域が同条第八項に規定する開発保全航路の区域（同法第五十五条の三の四に規定する国土交通省令で定める区域に限る。）又は同法第五十五条の三の五第一項に規定する緊急確保航路の区域に隣接するもの 二分の一
suppl-3251-226/art-15/par-28/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28/item-1
specified depreciable assets for which the port area prescribed in Article 2, paragraph (3) of the Port and Harbour Act of the port in which those specified depreciable assets exist is adjacent to the area of a development and conservation channel prescribed in paragraph (8) of that Article (limited to the area specified by Order of the Ministry of Land, Infrastructure, Transport and Tourism prescribed in Article 55-3-4 of that Act) or the area of an emergency securing channel prescribed in Article 55-3-5, paragraph (1) of that Act: one-half;
machine translation, not official
**二** 前号に掲げる特定償却資産以外の特定償却資産 六分の五
suppl-3251-226/art-15/par-28/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28/item-2
specified depreciable assets other than the specified depreciable assets listed in the preceding item: five-sixths.
machine translation, not official
**第二十九項** 電気事業法第二条第一項第九号に掲げる一般送配電事業者、電気通信事業法第二条第五号に掲げる電気通信事業者その他の政令で定める者が平成三十一年四月一日から令和十年三月三十一日までの間に新設した次の各号に掲げるケーブル等設備（道路法第二条第一項に規定する道路その他これに類するものとして政令で定めるもの（以下この項において「道路等」という。）の地下に埋設するために新設した地下ケーブルその他の総務省令で定める設備をいう。以下この項において同じ。）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、当該ケーブル等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四年度分の固定資産税に限り、当該ケーブル等設備に係る固定資産税の課税標準となるべき価格に、それぞれ当該各号に定める割合を乗じて得た額とする。
suppl-3251-226/art-15/par-29 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29
The tax base of the fixed assets tax imposed on the cables and other equipment listed in the following items (meaning underground cables newly installed for burying underground in a road prescribed in Article 2, paragraph (1) of the Road Act or something similar specified by Cabinet Order (hereinafter in this paragraph referred to as "roads, etc."), and other equipment specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph) that a general power transmission and distribution business operator listed in Article 2, paragraph (1), item (ix) of the Electricity Business Act, a telecommunications carrier listed in Article 2, item (v) of the Telecommunications Business Act, or another person specified by Cabinet Order newly installed during the period from April 1, 2019 to March 31, 2028 is, notwithstanding Article 349-2, limited to the fixed assets tax for four fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those cables and other equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those cables and other equipment by the ratio specified in the respective item.
machine translation, not official
**一** 道路法第三十七条第一項の規定により同法第二条第一項に規定する道路の占用の禁止又は制限の指定が行われたことにより電柱の新設が禁止された区域の地下に埋設するために新設したケーブル等設備 二分の一
suppl-3251-226/art-15/par-29/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29/item-1
cables and other equipment newly installed for burying underground in an area where the installation of new utility poles has been prohibited by the designation of prohibition or restriction on the occupancy of a road prescribed in Article 2, paragraph (1) of the Road Act made pursuant to Article 37, paragraph (1) of that Act: one-half;
machine translation, not official
**二** 災害対策基本法第四十条第一項に規定する都道府県地域防災計画に定められた同条第二項第三号に規定する輸送に関する計画に記載された道路等の地下に埋設するために新設したケーブル等設備（前号に掲げる設備を除く。） 四分の三
suppl-3251-226/art-15/par-29/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29/item-2
cables and other equipment newly installed for burying underground in roads, etc. stated in the plan concerning transportation prescribed in Article 40, paragraph (2), item (iii) of the Basic Act on Disaster Management that is specified in the prefectural regional disaster management plan prescribed in paragraph (1) of that Article (excluding the equipment listed in the preceding item): three-fourths.
machine translation, not official
**第三十項** 農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が令和八年四月一日から令和十年三月三十一日までの間に同条第五項（第一号に係る部分に限る。）に規定する農地中間管理権（以下この項において「農地中間管理権」という。）を取得した土地（農業経営基盤強化促進法第十九条第一項に規定する地域計画の区域内にあるものに限る。）で総務省令で定めるもののうち、農地中間管理権の存続期間が十年以上の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、第三百四十九条又は第七百二条第一項の規定にかかわらず、当該農地中間管理権を取得した日の属する年の翌年の一月一日（当該取得の日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地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の二分の一の額とする。
suppl-3251-226/art-15/par-30 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-30
The tax base of the fixed assets tax or city planning tax imposed on land specified by Order of the Ministry of Internal Affairs and Communications (limited to land within the area of a regional plan prescribed in Article 19, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation) for which a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services acquired a farmland intermediary management right prescribed in paragraph (5) of that Article (limited to the part relating to item (i); hereinafter in this paragraph referred to as the "farmland intermediary management right") during the period from April 1, 2026 to March 31, 2028, and for which the duration of the farmland intermediary management right is 10 years or more, is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that farmland intermediary management right was acquired (where the day of that acquisition is January 1, that day), one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on that land.
machine translation, not official
**第三十一項** 都市緑地法第八十一条第一項の規定により指定された緑地保全・緑化推進法人（同法第八十二条第一号ロに掲げる業務を行うものに限る。）が都市緑地法等の一部を改正する法律（平成二十九年法律第二十六号）の施行の日から令和九年三月三十一日までの間に都市緑地法第六十三条に規定する認定計画に基づき設置した同法第五十五条第一項に規定する市民緑地の用に供する土地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、第三百四十九条又は第七百二条第一項の規定にかかわらず、当該市民緑地を設置した日の属する年の翌年の一月一日（当該設置した日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地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を乗じて得た額とする。
suppl-3251-226/art-15/par-31 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-31 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-31
The tax base of the fixed assets tax or city planning tax imposed on land specified by Cabinet Order that is used for a citizen green space prescribed in Article 55, paragraph (1) of the Urban Green Space Conservation Act established, during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 26 of 2017) to March 31, 2027, by a green space conservation and greening promotion corporation designated pursuant to Article 81, paragraph (1) of the Urban Green Space Conservation Act (limited to one that carries out the operations listed in Article 82, item (i), (b) of that Act) based on the certified plan prescribed in Article 63 of the Urban Green Space Conservation Act is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that citizen green space was established (where the day of that establishment is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land 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.
machine translation, not official
**第三十二項** 所有者不明土地の利用の円滑化等に関する特別措置法の一部を改正する法律（令和四年法律第三十八号）の施行の日から令和九年三月三十一日までの間に所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）第十五条の規定により同法第二条第二項に規定する特定所有者不明土地について同法第十条第一項第一号に規定する土地使用権を取得した者が当該特定所有者不明土地を使用する同法第二条第三項に規定する地域福利増進事業により整備する施設の用に供する土地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、同法第十三条第二項第二号に規定する当該土地使用権の始期に該当する日（以下この項において「使用開始日」という。）の属する年の翌年の一月一日（当該使用開始日が一月一日である場合には、同日。以下この項において同じ。）を賦課期日とする年度から当該使用開始日の属する年の翌年の一月一日の翌日から起算して四年を経過する日を賦課期日とする年度（当該使用開始日の属する年の翌年の一月一日の翌日から起算して四年を経過する日前に同条第二項第三号に規定する当該土地使用権の存続期間が満了する場合には、当該存続期間の満了する日の属する年の一月一日を賦課期日とする年度）までの各年度分の固定資産税又は都市計画税に限り、当該土地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の三分の二（当該土地及び償却資産のうち同法第二条第三項第八号に掲げる事業により整備する施設の用に供するものにあつては、当該土地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の四分の三）の額とする。
suppl-3251-226/art-15/par-32 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-32 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-32
The tax base of the fixed assets tax or city planning tax imposed on land and depreciable assets specified by Cabinet Order to be used for facilities developed through a community welfare promotion project prescribed in Article 2, paragraph (3) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) that is carried out using specified land with an unknown owner prescribed in Article 2, paragraph (2) of that Act by a person who, during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 38 of 2022) to March 31, 2027, acquired the land use right prescribed in Article 10, paragraph (1), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner over that specified land with an unknown owner pursuant to Article 15 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 each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year including the day corresponding to the starting time of that land use right prescribed in Article 13, paragraph (2), item (ii) of that Act (hereinafter in this paragraph referred to as the "date use begins") (where the date use begins is January 1, that day; the same applies hereinafter in this paragraph) through the fiscal year whose assessment date is the day on which four years elapse counting from the day following January 1 of the year following the year including the date use begins (where the duration of that land use right prescribed in paragraph (2), item (iii) of that Article expires before the day on which four years elapse counting from the day following January 1 of the year following the year including the date use begins, the fiscal year whose assessment date is January 1 of the year including the day on which that duration expires), two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets (for that land and those depreciable assets used for facilities developed through the project listed in Article 2, paragraph (3), item (viii) of that Act, three-fourths of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets).
machine translation, not official
**第三十三項** 農業協同組合、中小企業等協同組合（事業協同小組合及び企業組合を除く。）その他政令で定める法人が令和二年四月一日から令和九年三月三十一日までの間に農業近代化資金融通法第二条第三項に規定する農業近代化資金、漁業近代化資金融通法（昭和四十四年法律第五十二号）第二条第三項に規定する漁業近代化資金、林業・木材産業改善資金助成法（昭和五十一年法律第四十二号）第二条第一項に規定する林業・木材産業改善資金若しくは沖縄振興開発金融公庫法第十九条第一項第四号の資金で政令で定めるもの又は株式会社日本政策金融公庫法別表第一第八号の下欄に掲げる資金の貸付けを受けて取得した農林漁業者又は中小企業者の共同利用に供する機械及び装置で政令で定めるもの（第三百四十九条の三第二項及び第三項の規定の適用を受けるものを除く。）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、当該機械及び装置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三年度分の固定資産税に限り、当該機械及び装置に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
suppl-3251-226/art-15/par-33 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-33 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-33
The tax base of the fixed assets tax imposed on machinery and equipment specified by Cabinet Order for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises that an agricultural cooperative association, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations), or another corporation specified by Cabinet Order acquired during the period from April 1, 2020 to March 31, 2027 upon receiving a loan of agricultural modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Agricultural Modernization, fisheries modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Modernization of Fisheries (Act No. 52 of 1969), forestry and wood industry improvement funds prescribed in Article 2, paragraph (1) of the Act on Subsidies for Improvement of Forestry and Wood Industry (Act No. 42 of 1976) or funds under Article 19, paragraph (1), item (iv) of the Okinawa Development Finance Corporation Act that are specified by Cabinet Order, or a loan of the funds listed in the right-hand column of item 8 of Appended Table 1 of the Japan Finance Corporation Act (excluding those subject to the application of Article 349-3, paragraphs (2) and (3)) is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that machinery and equipment, one-half of the price that is to be the tax base of the fixed assets tax on that machinery and equipment.
machine translation, not official
**第三十四項** 農業協同組合、中小企業等協同組合（事業協同小組合及び企業組合を除く。）又は農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構その他政令で定める法人が令和八年四月一日から令和十年三月三十一日までの間に取得し、かつ、農業経営基盤強化促進法第十四条の五第一項に規定する認定就農者（同法第十九条第七項の規定による公告があつた同条第一項に規定する地域計画において同条第三項の規定により地図に表示された同法第四条第一項に規定する農用地等に係る同法第十九条第三項に規定する農業を担う者に限る。）の利用に供する機械及び装置、器具及び備品、建物附属設備（家屋と一体となつて効用を果たすもの（第三百四十三条第十項の規定により家屋以外の資産とみなされたものを除く。）を除く。）並びに構築物（以下この項において「機械装置等」という。）で政令で定めるもの（第三百四十九条の三第三項又は前項の規定の適用を受けるものを除く。）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、当該機械装置等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、当該機械装置等に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
suppl-3251-226/art-15/par-34 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-34
The tax base of the fixed assets tax imposed on machinery and equipment, tools, furniture and fixtures, building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10))) and structures (hereinafter in this paragraph referred to as "machinery and equipment, etc.") specified by Cabinet Order that an agricultural cooperative association, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations), a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services, or another corporation specified by Cabinet Order acquired during the period from April 1, 2026 to March 31, 2028, and that are used by a certified new farmer prescribed in Article 14-5, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to a person to bear agriculture prescribed in Article 19, paragraph (3) of that Act with regard to the agricultural land, etc. prescribed in Article 4, paragraph (1) of that Act shown on the map pursuant to Article 19, paragraph (3) of that Act in a regional plan prescribed in Article 19, paragraph (1) of that Act for which public notice was given pursuant to Article 19, paragraph (7) of that Act) (excluding those subject to the application of Article 349-3, paragraph (3) or the preceding paragraph) 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 those machinery and equipment, etc., two-thirds of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.
machine translation, not official
**第三十五項** 令和二年四月一日から令和十一年三月三十一日までの間に水防法第十五条の六第一項の規定により指定された浸水被害軽減地区（同法第十四条第一項（第一号に係る部分に限る。）又は第二項（第一号に係る部分に限る。）の規定により国土交通大臣又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（当該区域に隣接し、又は近接する区域を含み、河川区域（河川法第六条第一項に規定する河川区域をいう。）を除く。）に係るものに限る。以下この項において「浸水被害軽減地区」という。）内にある土地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、第三百四十九条又は第七百二条第一項の規定にかかわらず、浸水被害軽減地区として指定された日の属する年の翌年の一月一日（当該指定された日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地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を乗じて得た額とする。
suppl-3251-226/art-15/par-35 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-35
The tax base of the fixed assets tax or city planning tax imposed on land within a flood damage mitigation district designated pursuant to Article 15-6, paragraph (1) of the Flood Control Act during the period from April 1, 2020 to March 31, 2029 (limited to one relating to 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 (including an area adjacent or close to that area, and excluding a river area (meaning a river area prescribed in Article 6, paragraph (1) of the River Act)); hereinafter in this paragraph referred to as a "flood damage mitigation district") is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a flood damage mitigation district (where the day of that designation is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land 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.
machine translation, not official
**第三十六項** 都市再生特別措置法第四十六条第三項第二号に規定する一体型滞在快適性等向上事業の実施主体（同号に規定する実施主体をいう。）が令和六年四月一日から令和十年三月三十一日までの間に当該一体型滞在快適性等向上事業で総務省令で定めるものにより整備した同号イに規定する滞在快適性等向上施設等で総務省令で定めるものの用に供する固定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、当該滞在快適性等向上施設等に係る工事が完了した日の属する年の翌年の一月一日（当該工事が完了した日が一月一日である場合には、同日）を賦課期日とする年度から五年度分の固定資産税又は都市計画税に限り、当該固定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三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該固定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。
suppl-3251-226/art-15/par-36 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-36
The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order to be used for the stay comfort improvement facilities, etc. specified by Order of the Ministry of Internal Affairs and Communications prescribed in Article 46, paragraph (3), item (ii), (a) of the Act on Special Measures concerning Urban Reconstruction that were developed during the period from April 1, 2024 to March 31, 2028 by the implementing entity (meaning the implementing entity prescribed in that item) of the integrated stay comfort improvement project prescribed in Article 46, paragraph (3), item (ii) of that Act through that integrated stay comfort improvement project specified by Order of the Ministry of Internal Affairs and Communications 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 whose assessment date is January 1 of the year following the year including the day on which the works relating to those stay comfort improvement facilities, etc. were completed (where the day on which those works were completed is January 1, that day), 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 fixed assets by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those fixed assets are subject to Article 389, one-half).
machine translation, not official
**第三十七項** 電波法（昭和二十五年法律第百三十一号）第二条第五号に規定する無線局（地域における需要に応じ多様な主体が開設することができる同号に規定する無線局であつて地域社会の諸課題の解決に寄与するものとして総務省令で定めるものに限る。）の免許を受けた者が令和七年四月一日から令和九年三月三十一日までの間に特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）第十条第二項に規定する認定導入計画に従つて実施される同法第九条第一項に規定する特定高度情報通信技術活用システムの導入（同法第二条第一項に規定する特定高度情報通信技術活用システム（同項第一号に掲げるものに限る。）の適切な提供及び維持管理並びに早期の普及に特に資するものとして総務大臣が定める基準に適合することについて総務大臣の確認を受けた場合に限る。）の用に供するために新たに取得した償却資産で政令で定めるもの（機械及び装置、器具及び備品、建物附属設備（家屋と一体となつて効用を果たすもの（第三百四十三条第十項の規定により家屋以外の資産とみなされたものを除く。）を除く。）並びに構築物であつて、当該特定高度情報通信技術活用システムを構成する上で重要な役割を果たすものとして総務大臣が定めるものに限る。）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、当該償却資産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三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
suppl-3251-226/art-15/par-37 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-37 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-37
The tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order that a person who obtained a license for a radio station prescribed in Article 2, item (v) of the Radio Act (Act No. 131 of 1950) (limited to a radio station prescribed in that item that may be established by various entities in response to regional demand and that is specified by Order of the Ministry of Internal Affairs and Communications as contributing to the solution of various issues of the local community) newly acquired during the period from April 1, 2025 to March 31, 2027 for use in the introduction of a specified advanced information and communications technology utilization system prescribed in Article 9, paragraph (1) of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) carried out in accordance with the certified introduction plan prescribed in Article 10, paragraph (2) of that Act (limited to the case where the Minister for Internal Affairs and Communications has confirmed that it conforms to the standards established by the Minister for Internal Affairs and Communications as particularly contributing to the appropriate provision and maintenance and the early diffusion of the specified advanced information and communications technology utilization system prescribed in Article 2, paragraph (1) of that Act (limited to that listed in item (i) of that paragraph)) (limited to machinery and equipment, tools, furniture and fixtures, building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10))) and structures that are established by the Minister for Internal Affairs and Communications as playing an important role in constituting that specified advanced information and communications technology utilization system) is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, one-half of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
machine translation, not official
**第三十八項** 自転車活用推進法（平成二十八年法律第百十三号）第十一条第一項に規定する市町村自転車活用推進計画に定められた自転車を賃貸する事業で政令で定めるものを行う者が令和三年四月一日から令和九年三月三十一日までの間に取得し、かつ、当該事業の用に供する償却資産で総務省令で定めるもの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、当該償却資産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三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の四分の三の額とする。
suppl-3251-226/art-15/par-38 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-38 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-38
The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that a person who carries out a business of renting bicycles specified by Cabinet Order in the municipal bicycle use promotion plan prescribed in Article 11, paragraph (1) of the Act on the Promotion of Bicycle Use (Act No. 113 of 2016) acquired during the period from April 1, 2021 to March 31, 2027 and uses for that business is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, three-fourths of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
machine translation, not official
**第三十九項** 次に掲げる施設のうち、特定都市河川浸水被害対策法等の一部を改正する法律（令和三年法律第三十一号）の施行の日から令和九年三月三十一日までの間に取得されたもの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、当該施設に係る固定資産税の課税標準となるべき価格に三分の一を参酌して六分の一以上二分の一以下の範囲内において市町村の条例で定める割合（当該施設が第三百八十九条の規定の適用を受ける場合には、三分の一）を乗じて得た額とする。
suppl-3251-226/art-15/par-39 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-39 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-39
Among the following facilities, the tax base of the fixed assets tax imposed on those acquired during the period from the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021) to March 31, 2027 is, notwithstanding Article 349-2, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that facility by the ratio determined by Municipal Ordinance within the range of one-sixth or more and one-half or less, taking one-third into consideration (where that facility is subject to Article 389, one-third).
machine translation, not official
**一** 特定都市河川浸水被害対策法（平成十五年法律第七十七号）第十五条に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二条第六項に規定する雨水貯留浸透施設で総務省令で定めるもの
suppl-3251-226/art-15/par-39/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-39/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-39/item-1
rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 15 of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) installed based on the certified plan prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of that Act;
machine translation, not official
**二** 下水道法第二十五条の十四に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二十五条の十第一項に規定する雨水貯留浸透施設で総務省令で定めるもの
suppl-3251-226/art-15/par-39/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-39/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-39/item-2
rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 25-14 of the Sewerage Act installed based on the certified plan prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 25-10, paragraph (1) of that Act.
machine translation, not official
**第四十項** 令和四年四月一日から令和十年三月三十一日までの間に特定都市河川浸水被害対策法第五十三条第一項の規定により指定された貯留機能保全区域（以下この項において「貯留機能保全区域」という。）内にある土地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、第三百四十九条又は第七百二条第一項の規定にかかわらず、貯留機能保全区域として指定された日の属する年の翌年の一月一日（当該指定された日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地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四分の三を参酌して三分の二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を乗じて得た額とする。
suppl-3251-226/art-15/par-40 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-40 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-40
The tax base of the fixed assets tax or city planning tax imposed on land within a storage function conservation area designated pursuant to Article 53, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities during the period from April 1, 2022 to March 31, 2028 (hereinafter in this paragraph referred to as a "storage function conservation area") is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a storage function conservation area (where the day of that designation is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of two-thirds or more and five-sixths or less, taking three-fourths into consideration.
machine translation, not official
**第四十一項** 港湾法第四十三条の十一第十二項に規定する港湾運営会社が同法第二条第二項に規定する国際戦略港湾又は同項に規定する国際拠点港湾で政令で定めるものにおいて、政府の補助で総務省令で定めるものを受けて港湾法の一部を改正する法律（令和四年法律第八十七号）の施行の日から令和九年三月三十一日までの間に港湾法第五十条の二第二項第三号に規定する港湾脱炭素化促進事業により取得した同法第二条第五項第八号の二に掲げる船舶役務用施設のうち船舶のための動力源の供給の用に供する施設の用に供する償却資産で総務省令で定めるもの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、当該償却資産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三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
suppl-3251-226/art-15/par-41 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-41 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-41
The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications to be used for facilities for supplying power sources for ships among the ship service facilities listed in Article 2, paragraph (5), item (viii)-2 of the Port and Harbour Act that a port management company prescribed in Article 43-11, paragraph (12) of the Port and Harbour Act acquired, at an international strategic port prescribed in Article 2, paragraph (2) of that Act or an international hub port prescribed in that paragraph that is specified by Cabinet Order, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of the Port and Harbour Act during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027 is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
machine translation, not official
**第四十二項** 租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の六第一項に規定する中小企業者（以下この項において「中小事業者等」という。）が令和七年四月一日から令和九年三月三十一日までの期間（以下この項において「適用期間」という。）内に同法第十条の五の四第四項第七号又は第四十二条の十二の五第四項第八号に規定する雇用者給与等支給額（以下この項において「雇用者給与等支給額」という。）の増加に係る事項として政令で定めるものが記載された中小企業等経営強化法第五十三条第二項に規定する認定先端設備等導入計画（以下この項において「認定先端設備等導入計画」という。）に従つて取得（事業の用に供されたことのないものの取得に限る。以下この項において同じ。）をした同法第二条第十四項に規定する先端設備等（以下この項において「先端設備等」という。）に該当する機械及び装置、工具、器具及び備品並びに建物附属設備（家屋と一体となつて効用を果たすもの（第三百四十三条第十項の規定により家屋以外の資産とみなされたものを除く。）を除く。以下この項において「機械装置等」という。）（中小事業者等が認定先端設備等導入計画に従つて、法人税法第六十四条の二第三項に規定するリース取引（以下この項において「リース取引」という。）に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をした先端設備等に該当する機械装置等を、適用期間内にリース取引により引渡しを受けた場合における当該機械装置等を含む。）で政令で定めるもの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、政令で定めるところにより、当該機械装置等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三年度分の固定資産税に限り、当該機械装置等に係る固定資産税の課税標準となるべき価格の二分の一の額とする。ただし、当該機械装置等のうち雇用者給与等支給額の大幅な増加に係る事項として政令で定めるものが記載された認定先端設備等導入計画に従つて取得をしたものにあつては、当該機械装置等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、当該機械装置等に係る固定資産税の課税標準となるべき価格の四分の一の額とする。
suppl-3251-226/art-15/par-42 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-42 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-42
The tax base of the fixed assets tax imposed on machinery and equipment, tools, furniture and fixtures, and building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10)); hereinafter in this paragraph referred to as "machinery and equipment, etc.") specified by Cabinet Order that a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-6, paragraph (1) of that Act (hereinafter in this paragraph referred to as "small and medium-sized business operators, etc.") acquired (limited to the acquisition of those that had not been used for business; the same applies hereinafter in this paragraph) during the period from April 1, 2025 to March 31, 2027 (hereinafter in this paragraph referred to as the "application period") in accordance with a certified advanced equipment introduction plan prescribed in Article 53, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) (hereinafter in this paragraph referred to as a "certified advanced equipment introduction plan") in which matters specified by Cabinet Order concerning an increase in the amount of salaries, etc. paid to employees prescribed in Article 10-5-4, paragraph (4), item (vii) or Article 42-12-5, paragraph (4), item (viii) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as the "amount of salaries, etc. paid to employees") are stated, and that fall under the advanced equipment, etc. prescribed in Article 2, paragraph (14) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter in this paragraph referred to as "advanced equipment, etc.") (including machinery and equipment, etc. that fall under advanced equipment, etc. acquired during the application period by a person who carries out a business of delivering machinery and equipment, etc. for use under a contract relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act (hereinafter in this paragraph referred to as a "lease transaction") in accordance with the certified advanced equipment introduction plan, where small and medium-sized business operators, etc. received delivery of them through a lease transaction during the application period) is, notwithstanding Article 349-2, as provided by Cabinet Order, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., one-half of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.; provided, however, that for those machinery and equipment, etc. acquired in accordance with a certified advanced equipment introduction plan in which matters specified by Cabinet Order concerning a substantial increase in the amount of salaries, etc. paid to employees are stated, it is 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 those machinery and equipment, etc., one-fourth of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.
machine translation, not official
**第四十三項** 道路運送法第三条第一号イに規定する一般乗合旅客自動車運送事業を経営する者（同法第五条第一項第三号に規定する路線定期運行を行う者に限る。）が地域公共交通の活性化及び再生に関する法律第十四条第三項の規定による認定を受けた同法第十三条第一項に規定する道路運送高度化実施計画に基づき実施する同法第二条第八号に規定する道路運送高度化事業（同号ハに掲げるものに限る。以下この項において「特定道路運送高度化事業」という。）の用に供する電気自動車（電気を動力源とする自動車で内燃機関を有しないものをいう。）で総務省令で定めるものの充電の用に供する土地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、当該土地及び償却資産が地域公共交通の活性化及び再生に関する法律等の一部を改正する法律（令和五年法律第十八号）附則第一条第二号に掲げる規定の施行の日から令和十年三月三十一日までの期間内に最初に特定道路運送高度化事業の用に供された日（以下この項において「供用開始日」という。）の属する年の翌年の一月一日（供用開始日が一月一日である場合には、同日）を賦課期日とする年度から五年度分の固定資産税又は都市計画税に限り、当該土地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の三分の一の額とする。
suppl-3251-226/art-15/par-43 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-43 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-43
The tax base of the fixed assets tax or city planning tax imposed on land and depreciable assets specified by Cabinet Order to be used for charging electric vehicles (meaning motor vehicles powered by electricity that have no internal combustion engine) specified by Order of the Ministry of Internal Affairs and Communications that are used for a road transport advancement project (limited to that listed in Article 2, item (viii), (c) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems; hereinafter in this paragraph referred to as a "specified road transport advancement project") carried out by a person who operates the general passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) of the Road Transportation Act (limited to a person who provides the regular route service prescribed in Article 5, paragraph (1), item (iii) of that Act) based on the road transport advancement implementation plan prescribed in Article 13, paragraph (1) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems that has received certification under Article 14, paragraph (3) 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 whose assessment date is January 1 of the year following the year including the day on which that land and those depreciable assets were first used for a specified road transport advancement project (hereinafter in this paragraph referred to as the "date first put into service") during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023) to March 31, 2028 (where the date first put into service is January 1, that day), one-third of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets.
machine translation, not official
**第四十四項** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が、令和七年四月一日から令和九年三月三十一日までの間に既設の鉄道（軌道を含む。）に係る豪雨による被害を防止し、又は軽減するために新たに取得した償却資産で総務省令で定めるもの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、当該償却資産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、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二（当該償却資産のうち旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項第一号に掲げる者が取得したものにあつては、当該償却資産に係る固定資産税の課税標準となるべき価格の四分の三）の額とする。
suppl-3251-226/art-15/par-44 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-44 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-44
The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks newly acquired during the period from April 1, 2025 to March 31, 2027 in order to prevent or mitigate damage from heavy rain to existing railways (including tracks) 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 those depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax on those depreciable assets (for those depreciable assets acquired by a person listed in Article 2, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), three-fourths of the price that is to be the tax base of the fixed assets tax on those depreciable assets).
machine translation, not official
---
## Cites
- suppl-3251-226/art-15/par-1: 物資の流通の効率化に関する法律（平成十七年法律第八十五号）第二十九条の七第二項 → e-Gov law 417AC0000000085, 第二十九条の七第二項 (Article 29-7, paragraph (2)), art-29-7/par-2 — not held in this collection
- suppl-3251-226/art-15/par-1: 第一号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-3251-226/art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1/item-1
- suppl-3251-226/art-15/par-1: 同項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3251-226/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1
- suppl-3251-226/art-15/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/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-15/par-1/item-1: 次号 → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-3251-226/art-15/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1/item-2
- suppl-3251-226/art-15/par-2: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-2/item-1: 水質汚濁防止法第二条第二項 → e-Gov law 345AC0000000138, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 同条第三項 → e-Gov law 345AC0000000138, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 瀬戸内海環境保全特別措置法第十二条の二 → e-Gov law 348AC1000000110, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 湖沼水質保全特別措置法第十四条 → e-Gov law 359AC0000000061, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-2/item-2: 廃棄物の処理及び清掃に関する法律第八条第一項 → e-Gov law 345AC0000000137, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-2: 第六号 → 地方税法 附則第十五条第二項第六号 (Supplementary Provisions, Article 15, paragraph (2), item (vi)), suppl-3251-226/art-15/par-2/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-6
- suppl-3251-226/art-15/par-2/item-3: 廃棄物の処理及び清掃に関する法律第八条第一項 → e-Gov law 345AC0000000137, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-3: 第六号 → 地方税法 附則第十五条第二項第六号 (Supplementary Provisions, Article 15, paragraph (2), item (vi)), suppl-3251-226/art-15/par-2/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-6
- suppl-3251-226/art-15/par-2/item-4: 廃棄物の処理及び清掃に関する法律第十五条第一項 → e-Gov law 345AC0000000137, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-4: 第六号 → 地方税法 附則第十五条第二項第六号 (Supplementary Provisions, Article 15, paragraph (2), item (vi)), suppl-3251-226/art-15/par-2/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-6
- suppl-3251-226/art-15/par-2/item-5: 下水道法第十二条第一項 → e-Gov law 333AC0000000079, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: 第十二条の十一第一項 → e-Gov law 333AC0000000079, 第十二条の十一第一項 (Article 12-11, paragraph (1)), art-12-11/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: 同法第二条第三号 → e-Gov law 333AC0000000079, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: 同条第七号 → e-Gov law 333AC0000000079, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: この号 → 地方税法 附則第十五条第二項第五号 (Supplementary Provisions, Article 15, paragraph (2), item (v)), suppl-3251-226/art-15/par-2/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-5
- suppl-3251-226/art-15/par-2/item-5: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-2/item-6: 資源循環の促進のための再資源化事業等の高度化に関する法律第十一条第一項 → e-Gov law 506AC0000000041, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-6: 第十六条第一項 → e-Gov law 506AC0000000041, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-6: 同法第十三条第九項 → e-Gov law 506AC0000000041, 第十三条第九項 (Article 13, paragraph (9)), art-13/par-9 — not held in this collection
- suppl-3251-226/art-15/par-2/item-6: 第十八条第五項 → e-Gov law 506AC0000000041, 第十八条第五項 (Article 18, paragraph (5)), art-18/par-5 — not held in this collection
- suppl-3251-226/art-15/par-3: 航空法第百条 → e-Gov law 327AC0000000231, 第百条 (Article 100), art-100 — not held in this collection
- suppl-3251-226/art-15/par-3: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-3/item-1: 次号 → 地方税法 附則第十五条第三項第二号 (Supplementary Provisions, Article 15, paragraph (3), item (ii)), suppl-3251-226/art-15/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-2
- suppl-3251-226/art-15/par-3/item-3: 前二号 → 地方税法 附則第十五条第三項第一号 (Supplementary Provisions, Article 15, paragraph (3), item (i)), suppl-3251-226/art-15/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-1
- suppl-3251-226/art-15/par-3/item-3: 前二号 → 地方税法 附則第十五条第三項第二号 (Supplementary Provisions, Article 15, paragraph (3), item (ii)), suppl-3251-226/art-15/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-2
- suppl-3251-226/art-15/par-4: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-5: 日本海溝・千島海溝周辺海溝型地震に係る地震防災対策の推進に関する特別措置法（平成十六年法律第二十七号）第三条第一項 → e-Gov law 416AC1000000027, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-15/par-5: 首都直下地震対策特別措置法（平成二十五年法律第八十八号）第三条第一項 → e-Gov law 425AC1000000088, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-15/par-5: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-6: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-7: 海上運送法（昭和二十四年法律第百八十七号）第四十四条の二 → e-Gov law 324AC0000000187, 第四十四条の二 (Article 44-2), art-44-2 — not held in this collection
- suppl-3251-226/art-15/par-7: 海上運送法第三十九条の二十三 → e-Gov law 324AC0000000187, 第三十九条の二十三 (Article 39-23), art-39-23 — not held in this collection
- suppl-3251-226/art-15/par-7: 同法第三十九条の十九第一項 → e-Gov law 324AC0000000187, 第三十九条の十九第一項 (Article 39-19, paragraph (1)), art-39-19/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: この項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8
- suppl-3251-226/art-15/par-8: 全国新幹線鉄道整備法第八条 → e-Gov law 345AC1000000071, 第八条 (Article 8), art-8 — not held in this collection
- suppl-3251-226/art-15/par-8: 同法第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 鉄道事業法第二十八条の二第一項 → e-Gov law 361AC0000000092, 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 同法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-8: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-8: 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-15/par-9: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-9: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-9: 第十六項 → 地方税法 附則第十五条第十六項 (Supplementary Provisions, Article 15, paragraph (16)), suppl-3251-226/art-15/par-16 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-16
- suppl-3251-226/art-15/par-9: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-10: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-10: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-10: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-10: 次項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11
- suppl-3251-226/art-15/par-11: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-11: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-11: この項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11
- suppl-3251-226/art-15/par-11: 第一号 → 地方税法 附則第十五条第十一項第一号 (Supplementary Provisions, Article 15, paragraph (11), item (i)), suppl-3251-226/art-15/par-11/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-1
- suppl-3251-226/art-15/par-11: 第二号 → 地方税法 附則第十五条第十一項第二号 (Supplementary Provisions, Article 15, paragraph (11), item (ii)), suppl-3251-226/art-15/par-11/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-2
- suppl-3251-226/art-15/par-11: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-11/item-2: 前号 → 地方税法 附則第十五条第十一項第一号 (Supplementary Provisions, Article 15, paragraph (11), item (i)), suppl-3251-226/art-15/par-11/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-1
- suppl-3251-226/art-15/par-11/item-3: 第一号 → 地方税法 附則第十五条第十一項第一号 (Supplementary Provisions, Article 15, paragraph (11), item (i)), suppl-3251-226/art-15/par-11/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-1
- suppl-3251-226/art-15/par-12: 民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項 → e-Gov law 411AC1000000117, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-12: 同法第五条第二項第五号 → e-Gov law 411AC1000000117, 第五条第二項第五号 (Article 5, paragraph (2), item (v)), art-5/par-2/item-5 — not held in this collection
- suppl-3251-226/art-15/par-12: 同法第二条第四項 → e-Gov law 411AC1000000117, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-12: 同条第三項第一号 → e-Gov law 411AC1000000117, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- suppl-3251-226/art-15/par-12: 第二号 → e-Gov law 411AC1000000117, 第二条第三項第二号 (Article 2, paragraph (3), item (ii)), art-2/par-3/item-2 — not held in this collection
- suppl-3251-226/art-15/par-12: 同条第一項 → e-Gov law 411AC1000000117, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-12: 同項第三号 → e-Gov law 411AC1000000117, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-12: 同項第五号 → e-Gov law 411AC1000000117, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-15/par-12: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-12: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-12: 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-15/par-13: 都市再生特別措置法第二十三条 → e-Gov law 414AC0000000022, 第二十三条 (Article 23), art-23 — not held in this collection
- suppl-3251-226/art-15/par-13: 同法第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection
- suppl-3251-226/art-15/par-13: 同法第二十九条第一項第一号 → e-Gov law 414AC0000000022, 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-13: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-13: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-13: 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-15/par-13: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-13: 同法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-14: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-14: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-14: 都市鉄道等利便増進法第二条第七号 → e-Gov law 417AC0000000041, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- suppl-3251-226/art-15/par-14: 同条第三号 → e-Gov law 417AC0000000041, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-14: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-14: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-14: 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-15/par-15: 特定外貿埠頭の管理運営に関する法律（昭和五十六年法律第二十八号）第三条第三項 → e-Gov law 356AC0000000028, 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — not held in this collection
- suppl-3251-226/art-15/par-15: この項 → 地方税法 附則第十五条第十五項 (Supplementary Provisions, Article 15, paragraph (15)), suppl-3251-226/art-15/par-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15
- suppl-3251-226/art-15/par-15: 港湾法第二条第一項 → e-Gov law 325AC0000000218, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-15: 地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下この項において「平成二十年改正法」という。）附則第十条第十二項 → 地方税法 附則第十条第十二項 (Supplementary Provisions, Article 10, paragraph (12)), suppl-4201-21/art-10/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-12
- suppl-3251-226/art-15/par-15: 第十六条第四項 → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4201-21/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-4
- suppl-3251-226/art-15/par-15: 地方税法等の一部を改正する法律（平成十八年法律第七号）附則第十三条第十八項 → 地方税法 附則第十三条第十八項 (Supplementary Provisions, Article 13, paragraph (18)), suppl-4181-7/art-13/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-18
- suppl-3251-226/art-15/par-15: 第二十条第二項 → 地方税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4181-7/art-20/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/par-2
- suppl-3251-226/art-15/par-15: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-15: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-15: 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-15/par-15: の規定による改正前の外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第二条第一項 → e-Gov law 356AC0000000028, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-16: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-16: 地域公共交通の活性化及び再生に関する法律第二十四条第八項 → e-Gov law 419AC0000000059, 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — not held in this collection
- suppl-3251-226/art-15/par-16: 同法第二十九条の九 → e-Gov law 419AC0000000059, 第二十九条の九 (Article 29-9), art-29-9 — not held in this collection
- suppl-3251-226/art-15/par-16: 同法第二条第十号 → e-Gov law 419AC0000000059, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- suppl-3251-226/art-15/par-16: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-16: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-16: 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-15/par-17: 農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）第二条第三項 → e-Gov law 420AC0000000045, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-17: 同法第五条第二項 → e-Gov law 420AC0000000045, 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — not held in this collection
- suppl-3251-226/art-15/par-17: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-18: 文化財保護法第七十一条第一項 → e-Gov law 325AC0100000214, 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — not held in this collection
- suppl-3251-226/art-15/par-18: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-18: 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-15/par-19: 港湾法第四十三条の十一第十二項 → e-Gov law 325AC0000000218, 第四十三条の十一第十二項 (Article 43-11, paragraph (12)), art-43-11/par-12 — not held in this collection
- suppl-3251-226/art-15/par-19: 同法第二条第二項 → e-Gov law 325AC0000000218, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-19: この項 → 地方税法 附則第十五条第十九項 (Supplementary Provisions, Article 15, paragraph (19)), suppl-3251-226/art-15/par-19 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-19
- suppl-3251-226/art-15/par-19: 同法第五十五条の七第一項 → e-Gov law 325AC0000000218, 第五十五条の七第一項 (Article 55-7, paragraph (1)), art-55-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-19: 第五十五条の九第一項 → e-Gov law 325AC0000000218, 第五十五条の九第一項 (Article 55-9, paragraph (1)), art-55-9/par-1 — not held in this collection
- suppl-3251-226/art-15/par-19: 特定外貿埠頭の管理運営に関する法律第六条第一項 → e-Gov law 356AC0000000028, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-15/par-19: 港湾法第二条第五項 → e-Gov law 325AC0000000218, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-19: 同項第六号 → e-Gov law 325AC0000000218, 第二条第五項第六号 (Article 2, paragraph (5), item (vi)), art-2/par-5/item-6 — not held in this collection
- suppl-3251-226/art-15/par-19: 同項第十二号 → e-Gov law 325AC0000000218, 第二条第五項第十二号 (Article 2, paragraph (5), item (xii)), art-2/par-5/item-12 — not held in this collection
- suppl-3251-226/art-15/par-19: 同法第五十条の二第二項第三号 → e-Gov law 325AC0000000218, 第五十条の二第二項第三号 (Article 50-2, paragraph (2), item (iii)), art-50-2/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-19: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-19: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-19: 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-15/par-20: 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）第十条第二項 → e-Gov law 423AC0000000123, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection
- suppl-3251-226/art-15/par-20: 港湾法第二条第四項 → e-Gov law 325AC0000000218, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-20: 津波防災地域づくりに関する法律第十条第一項 → e-Gov law 423AC0000000123, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- suppl-3251-226/art-15/par-20: 第二十八項 → 地方税法 附則第十五条第二十八項 (Supplementary Provisions, Article 15, paragraph (28)), suppl-3251-226/art-15/par-28 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28
- suppl-3251-226/art-15/par-20: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-20: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-21: この項 → 地方税法 附則第十五条第二十一項 (Supplementary Provisions, Article 15, paragraph (21)), suppl-3251-226/art-15/par-21 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21
- suppl-3251-226/art-15/par-21: 第一号 → 地方税法 附則第十五条第二十一項第一号 (Supplementary Provisions, Article 15, paragraph (21), item (i)), suppl-3251-226/art-15/par-21/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-1
- suppl-3251-226/art-15/par-21: 次項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-21: 第三号 → 地方税法 附則第十五条第二十一項第三号 (Supplementary Provisions, Article 15, paragraph (21), item (iii)), suppl-3251-226/art-15/par-21/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-3
- suppl-3251-226/art-15/par-21: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-21/item-1: この号 → 地方税法 附則第十五条第二十一項第一号 (Supplementary Provisions, Article 15, paragraph (21), item (i)), suppl-3251-226/art-15/par-21/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-1
- suppl-3251-226/art-15/par-21/item-1: 次項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-21/item-2: 津波防災地域づくりに関する法律第六十条第一項 → e-Gov law 423AC0000000123, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection
- suppl-3251-226/art-15/par-21/item-2: この号 → 地方税法 附則第十五条第二十一項第二号 (Supplementary Provisions, Article 15, paragraph (21), item (ii)), suppl-3251-226/art-15/par-21/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-2
- suppl-3251-226/art-15/par-21/item-2: 次項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-21/item-3: 津波防災地域づくりに関する法律第六十一条第一項 → e-Gov law 423AC0000000123, 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — not held in this collection
- suppl-3251-226/art-15/par-22: 第一号 → 地方税法 附則第十五条第二十二項第一号 (Supplementary Provisions, Article 15, paragraph (22), item (i)), suppl-3251-226/art-15/par-22/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22/item-1
- suppl-3251-226/art-15/par-22: 第二号 → 地方税法 附則第十五条第二十二項第二号 (Supplementary Provisions, Article 15, paragraph (22), item (ii)), suppl-3251-226/art-15/par-22/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22/item-2
- suppl-3251-226/art-15/par-22: この項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-22: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-22/item-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-22/item-2: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-23: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-3251-226/art-15/par-23: この項 → 地方税法 附則第十五条第二十三項 (Supplementary Provisions, Article 15, paragraph (23)), suppl-3251-226/art-15/par-23 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-23
- suppl-3251-226/art-15/par-23: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-23: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-23: 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-15/par-24: 第一号 → 地方税法 附則第十五条第二十四項第一号 (Supplementary Provisions, Article 15, paragraph (24), item (i)), suppl-3251-226/art-15/par-24/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1
- suppl-3251-226/art-15/par-24: 第二条第二項 → e-Gov law 423AC0000000108, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-24: 同条第三項第六号 → e-Gov law 423AC0000000108, 第二条第三項第六号 (Article 2, paragraph (3), item (vi)), art-2/par-3/item-6 — not held in this collection
- suppl-3251-226/art-15/par-24: この項 → 地方税法 附則第十五条第二十四項 (Supplementary Provisions, Article 15, paragraph (24)), suppl-3251-226/art-15/par-24 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24
- suppl-3251-226/art-15/par-24: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-24/item-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-24/item-1/sub-2: 再生可能エネルギー電気特措法第二条第五項 → e-Gov law 423AC0000000108, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-24/item-1/sub-2: 次号 → 地方税法 附則第十五条第二十四項第二号 (Supplementary Provisions, Article 15, paragraph (24), item (ii)), suppl-3251-226/art-15/par-24/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-2
- suppl-3251-226/art-15/par-24/item-1/sub-2: 第四号 → 地方税法 附則第十五条第二十四項第四号 (Supplementary Provisions, Article 15, paragraph (24), item (iv)), suppl-3251-226/art-15/par-24/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-4
- suppl-3251-226/art-15/par-24/item-1/sub-3: 第三号 → 地方税法 附則第十五条第二十四項第三号 (Supplementary Provisions, Article 15, paragraph (24), item (iii)), suppl-3251-226/art-15/par-24/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3
- suppl-3251-226/art-15/par-24/item-1/sub-4: 再生可能エネルギー電気特措法第二条第三項第五号 → e-Gov law 423AC0000000108, 第二条第三項第五号 (Article 2, paragraph (3), item (v)), art-2/par-3/item-5 — not held in this collection
- suppl-3251-226/art-15/par-24/item-2: この号 → 地方税法 附則第十五条第二十四項第二号 (Supplementary Provisions, Article 15, paragraph (24), item (ii)), suppl-3251-226/art-15/par-24/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-2
- suppl-3251-226/art-15/par-24/item-2: 次号 → 地方税法 附則第十五条第二十四項第三号 (Supplementary Provisions, Article 15, paragraph (24), item (iii)), suppl-3251-226/art-15/par-24/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3
- suppl-3251-226/art-15/par-24/item-2: 海洋再生可能エネルギー発電設備の整備に関する法律（平成三十年法律第八十九号）第二十二条第一項 → e-Gov law 430AC0000000089, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-2: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-24/item-3: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1: 港湾法第三十七条第一項 → e-Gov law 325AC0000000218, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1: 第一号 → e-Gov law 325AC0000000218, 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2: 地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二十二条の三第三項第一号 → e-Gov law 410AC0000000117, 第二十二条の三第三項第一号 (Article 22-3, paragraph (3), item (i)), art-22-3/par-3/item-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3: 農林漁業の健全な発展と調和のとれた再生可能エネルギー電気の発電の促進に関する法律（平成二十五年法律第八十一号）第八条第三項 → e-Gov law 425AC0000000081, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-2: 第一号 → 地方税法 附則第十五条第二十四項第一号 (Supplementary Provisions, Article 15, paragraph (24), item (i)), suppl-3251-226/art-15/par-24/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1
- suppl-3251-226/art-15/par-24/item-4: 第一号 → 地方税法 附則第十五条第二十四項第一号 (Supplementary Provisions, Article 15, paragraph (24), item (i)), suppl-3251-226/art-15/par-24/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1
- suppl-3251-226/art-15/par-24/item-4: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-25: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-25: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-25: 鉄道事業法第八条第一項 → e-Gov law 361AC0000000092, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15/par-25: この項 → 地方税法 附則第十五条第二十五項 (Supplementary Provisions, Article 15, paragraph (25)), suppl-3251-226/art-15/par-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-25
- suppl-3251-226/art-15/par-25: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-26: 港湾法第五十条の六第二項第三号 → e-Gov law 325AC0000000218, 第五十条の六第二項第三号 (Article 50-6, paragraph (2), item (iii)), art-50-6/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-26: 同法第二条の二第三項 → e-Gov law 325AC0000000218, 第二条の二第三項 (Article 2-2, paragraph (3)), art-2-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-26: 港湾法第二条第五項 → e-Gov law 325AC0000000218, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-26: 同項第六号 → e-Gov law 325AC0000000218, 第二条第五項第六号 (Article 2, paragraph (5), item (vi)), art-2/par-5/item-6 — not held in this collection
- suppl-3251-226/art-15/par-26: 同法第五十条の二第二項第三号 → e-Gov law 325AC0000000218, 第五十条の二第二項第三号 (Article 50-2, paragraph (2), item (iii)), art-50-2/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-26: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-26: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-26: 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-15/par-27: 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 → e-Gov law 324AC0000000193, 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — not held in this collection
- suppl-3251-226/art-15/par-27: 同法第十四条第一項 → e-Gov law 324AC0000000193, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第二項 → e-Gov law 324AC0000000193, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 同法第十四条の二第一項 → e-Gov law 324AC0000000193, 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条の二第一項第一号 (Article 14-2, paragraph (1), item (i)), art-14-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第二項 → e-Gov law 324AC0000000193, 第十四条の二第二項 (Article 14-2, paragraph (2)), art-14-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条の二第二項第一号 (Article 14-2, paragraph (2), item (i)), art-14-2/par-2/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 同法第十四条の三第一項 → e-Gov law 324AC0000000193, 第十四条の三第一項 (Article 14-3, paragraph (1)), art-14-3/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条の三第一項第一号 (Article 14-3, paragraph (1), item (i)), art-14-3/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: この項 → 地方税法 附則第十五条第二十七項 (Supplementary Provisions, Article 15, paragraph (27)), suppl-3251-226/art-15/par-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-27
- suppl-3251-226/art-15/par-27: 同法第十五条の二第一項 → e-Gov law 324AC0000000193, 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-27: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-28: 港湾法第二条第二項 → e-Gov law 325AC0000000218, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-28: 港湾法第五十一条の九第三項第一号 → e-Gov law 325AC0000000218, 第五十一条の九第三項第一号 (Article 51-9, paragraph (3), item (i)), art-51-9/par-3/item-1 — not held in this collection
- suppl-3251-226/art-15/par-28: 同条第一項 → e-Gov law 325AC0000000218, 第五十一条の九第一項 (Article 51-9, paragraph (1)), art-51-9/par-1 — not held in this collection
- suppl-3251-226/art-15/par-28: この項 → 地方税法 附則第十五条第二十八項 (Supplementary Provisions, Article 15, paragraph (28)), suppl-3251-226/art-15/par-28 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28
- suppl-3251-226/art-15/par-28: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-28/item-1: 港湾法第二条第三項 → e-Gov law 325AC0000000218, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-28/item-1: 同条第八項 → e-Gov law 325AC0000000218, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- suppl-3251-226/art-15/par-28/item-1: 同法第五十五条の三の四 → e-Gov law 325AC0000000218, 第五十五条の三の四 (Article 55-3-4), art-55-3-4 — not held in this collection
- suppl-3251-226/art-15/par-28/item-1: 同法第五十五条の三の五第一項 → e-Gov law 325AC0000000218, 第五十五条の三の五第一項 (Article 55-3-5, paragraph (1)), art-55-3-5/par-1 — not held in this collection
- suppl-3251-226/art-15/par-28/item-2: 前号 → 地方税法 附則第十五条第二十八項第一号 (Supplementary Provisions, Article 15, paragraph (28), item (i)), suppl-3251-226/art-15/par-28/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28/item-1
- suppl-3251-226/art-15/par-29: 電気事業法第二条第一項第九号 → e-Gov law 339AC0000000170, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- suppl-3251-226/art-15/par-29: 電気通信事業法第二条第五号 → e-Gov law 359AC0000000086, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-15/par-29: 道路法第二条第一項 → e-Gov law 327AC1000000180, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29: この項 → 地方税法 附則第十五条第二十九項 (Supplementary Provisions, Article 15, paragraph (29)), suppl-3251-226/art-15/par-29 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29
- suppl-3251-226/art-15/par-29: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-29/item-1: 道路法第三十七条第一項 → e-Gov law 327AC1000000180, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29/item-1: 同法第二条第一項 → e-Gov law 327AC1000000180, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29/item-2: 災害対策基本法第四十条第一項 → e-Gov law 336AC0000000223, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29/item-2: 同条第二項第三号 → e-Gov law 336AC0000000223, 第四十条第二項第三号 (Article 40, paragraph (2), item (iii)), art-40/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-29/item-2: 前号 → 地方税法 附則第十五条第二十九項第一号 (Supplementary Provisions, Article 15, paragraph (29), item (i)), suppl-3251-226/art-15/par-29/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29/item-1
- suppl-3251-226/art-15/par-30: 農地中間管理事業の推進に関する法律第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-30: 同条第五項 → e-Gov law 425AC0000000101, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-30: 第一号 → e-Gov law 425AC0000000101, 第二条第五項第一号 (Article 2, paragraph (5), item (i)), art-2/par-5/item-1 — not held in this collection
- suppl-3251-226/art-15/par-30: この項 → 地方税法 附則第十五条第三十項 (Supplementary Provisions, Article 15, paragraph (30)), suppl-3251-226/art-15/par-30 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-30
- suppl-3251-226/art-15/par-30: 農業経営基盤強化促進法第十九条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-3251-226/art-15/par-30: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-30: 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-15/par-31: 都市緑地法第八十一条第一項 → e-Gov law 348AC0000000072, 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — not held in this collection
- suppl-3251-226/art-15/par-31: 同法第八十二条第一号 → e-Gov law 348AC0000000072, 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-31: 都市緑地法第六十三条 → e-Gov law 348AC0000000072, 第六十三条 (Article 63), art-63 — not held in this collection
- suppl-3251-226/art-15/par-31: 同法第五十五条第一項 → e-Gov law 348AC0000000072, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- suppl-3251-226/art-15/par-31: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-31: 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-15/par-32: 所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）第十五条 → e-Gov law 430AC0000000049, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第二条第二項 → e-Gov law 430AC0000000049, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第十条第一項第一号 → e-Gov law 430AC0000000049, 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第二条第三項 → e-Gov law 430AC0000000049, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-32: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-32: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-32: 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-15/par-32: 同法第十三条第二項第二号 → e-Gov law 430AC0000000049, 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — not held in this collection
- suppl-3251-226/art-15/par-32: この項 → 地方税法 附則第十五条第三十二項 (Supplementary Provisions, Article 15, paragraph (32)), suppl-3251-226/art-15/par-32 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-32 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-32
- suppl-3251-226/art-15/par-32: 同条第二項第三号 → e-Gov law 430AC0000000049, 第十三条第二項第三号 (Article 13, paragraph (2), item (iii)), art-13/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第二条第三項第八号 → e-Gov law 430AC0000000049, 第二条第三項第八号 (Article 2, paragraph (3), item (viii)), art-2/par-3/item-8 — not held in this collection
- suppl-3251-226/art-15/par-33: 農業近代化資金融通法第二条第三項 → e-Gov law 336AC0000000202, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-33: 漁業近代化資金融通法（昭和四十四年法律第五十二号）第二条第三項 → e-Gov law 344AC0000000052, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-33: 林業・木材産業改善資金助成法（昭和五十一年法律第四十二号）第二条第一項 → e-Gov law 351AC0000000042, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-33: 沖縄振興開発金融公庫法第十九条第一項第四号 → e-Gov law 347AC0000000031, 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — not held in this collection
- suppl-3251-226/art-15/par-33: 株式会社日本政策金融公庫法別表第一第八号 → e-Gov law 419AC0000000057, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- suppl-3251-226/art-15/par-33: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-34: 農地中間管理事業の推進に関する法律第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-34: 農業経営基盤強化促進法第十四条の五第一項 → e-Gov law 355AC0000000065, 第十四条の五第一項 (Article 14-5, paragraph (1)), art-14-5/par-1 — not held in this collection
- suppl-3251-226/art-15/par-34: 同法第十九条第七項 → e-Gov law 355AC0000000065, 第十九条第七項 (Article 19, paragraph (7)), art-19/par-7 — not held in this collection
- suppl-3251-226/art-15/par-34: 同条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-3251-226/art-15/par-34: 同条第三項 → e-Gov law 355AC0000000065, 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — not held in this collection
- suppl-3251-226/art-15/par-34: 同法第四条第一項 → e-Gov law 355AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-15/par-34: この項 → 地方税法 附則第十五条第三十四項 (Supplementary Provisions, Article 15, paragraph (34)), suppl-3251-226/art-15/par-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-34
- suppl-3251-226/art-15/par-34: 前項 → 地方税法 附則第十五条第三十三項 (Supplementary Provisions, Article 15, paragraph (33)), suppl-3251-226/art-15/par-33 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-33 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-33
- suppl-3251-226/art-15/par-34: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-35: 水防法第十五条の六第一項 → e-Gov law 324AC0000000193, 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 同法第十四条第一項 → e-Gov law 324AC0000000193, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 第一号 → e-Gov law 324AC0000000193, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 第二項 → e-Gov law 324AC0000000193, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- suppl-3251-226/art-15/par-35: 第一号 → e-Gov law 324AC0000000193, 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 河川法第六条第一項 → e-Gov law 339AC0000000167, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-15/par-35: この項 → 地方税法 附則第十五条第三十五項 (Supplementary Provisions, Article 15, paragraph (35)), suppl-3251-226/art-15/par-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-35
- suppl-3251-226/art-15/par-35: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-35: 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-15/par-36: 都市再生特別措置法第四十六条第三項第二号 → e-Gov law 414AC0000000022, 第四十六条第三項第二号 (Article 46, paragraph (3), item (ii)), art-46/par-3/item-2 — not held in this collection
- suppl-3251-226/art-15/par-36: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-36: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-36: 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-15/par-36: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-37: 電波法（昭和二十五年法律第百三十一号）第二条第五号 → e-Gov law 325AC0000000131, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-15/par-37: 特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）第十条第二項 → e-Gov law 502AC0000000037, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection
- suppl-3251-226/art-15/par-37: 同法第九条第一項 → e-Gov law 502AC0000000037, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- suppl-3251-226/art-15/par-37: 同法第二条第一項 → e-Gov law 502AC0000000037, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-37: 同項第一号 → e-Gov law 502AC0000000037, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-37: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-38: 自転車活用推進法（平成二十八年法律第百十三号）第十一条第一項 → e-Gov law 428AC1000000113, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-15/par-38: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-39: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-39: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389
- suppl-3251-226/art-15/par-39/item-1: 特定都市河川浸水被害対策法（平成十五年法律第七十七号）第十五条 → e-Gov law 415AC0000000077, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-3251-226/art-15/par-39/item-1: 同法第二条第六項 → e-Gov law 415AC0000000077, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-3251-226/art-15/par-39/item-2: 下水道法第二十五条の十四 → e-Gov law 333AC0000000079, 第二十五条の十四 (Article 25-14), art-25-14 — not held in this collection
- suppl-3251-226/art-15/par-39/item-2: 同法第二十五条の十第一項 → e-Gov law 333AC0000000079, 第二十五条の十第一項 (Article 25-10, paragraph (1)), art-25-10/par-1 — not held in this collection
- suppl-3251-226/art-15/par-40: 特定都市河川浸水被害対策法第五十三条第一項 → e-Gov law 415AC0000000077, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- suppl-3251-226/art-15/par-40: この項 → 地方税法 附則第十五条第四十項 (Supplementary Provisions, Article 15, paragraph (40)), suppl-3251-226/art-15/par-40 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-40 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-40
- suppl-3251-226/art-15/par-40: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-40: 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-15/par-41: 港湾法第四十三条の十一第十二項 → e-Gov law 325AC0000000218, 第四十三条の十一第十二項 (Article 43-11, paragraph (12)), art-43-11/par-12 — not held in this collection
- suppl-3251-226/art-15/par-41: 同法第二条第二項 → e-Gov law 325AC0000000218, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-41: 港湾法第五十条の二第二項第三号 → e-Gov law 325AC0000000218, 第五十条の二第二項第三号 (Article 50-2, paragraph (2), item (iii)), art-50-2/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-41: 同法第二条第五項第八号の二 → e-Gov law 325AC0000000218, 第二条第五項第八号の二 (Article 2, paragraph (5), item (viii-2)), art-2/par-5/item-8-2 — not held in this collection
- suppl-3251-226/art-15/par-41: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-42: 租税特別措置法第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- suppl-3251-226/art-15/par-42: 同法第四十二条の六第一項 → 租税特別措置法 第四十二条の六第一項 (Article 42-6, paragraph (1)), art-42-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1
- suppl-3251-226/art-15/par-42: この項 → 地方税法 附則第十五条第四十二項 (Supplementary Provisions, Article 15, paragraph (42)), suppl-3251-226/art-15/par-42 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-42 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-42
- suppl-3251-226/art-15/par-42: 同法第十条の五の四第四項第七号 → 租税特別措置法 第十条の五の四第四項第七号 (Article 10-5-4, paragraph (4), item (vii)), art-10-5-4/par-4/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-7
- suppl-3251-226/art-15/par-42: 第四十二条の十二の五第四項第八号 → 租税特別措置法 第四十二条の十二の五第四項第八号 (Article 42-12-5, paragraph (4), item (viii)), art-42-12-5/par-4/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-8
- suppl-3251-226/art-15/par-42: 中小企業等経営強化法第五十三条第二項 → e-Gov law 411AC0000000018, 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — not held in this collection
- suppl-3251-226/art-15/par-42: 同法第二条第十四項 → e-Gov law 411AC0000000018, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- suppl-3251-226/art-15/par-42: 法人税法第六十四条の二第三項 → 法人税法 第六十四条の二第三項 (Article 64-2, paragraph (3)), art-64-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3
- suppl-3251-226/art-15/par-42: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-43: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-43: 同法第五条第一項第三号 → e-Gov law 326AC0000000183, 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-43: 地域公共交通の活性化及び再生に関する法律第十四条第三項 → e-Gov law 419AC0000000059, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- suppl-3251-226/art-15/par-43: 同法第十三条第一項 → e-Gov law 419AC0000000059, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-15/par-43: 同法第二条第八号 → e-Gov law 419AC0000000059, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- suppl-3251-226/art-15/par-43: この項 → 地方税法 附則第十五条第四十三項 (Supplementary Provisions, Article 15, paragraph (43)), suppl-3251-226/art-15/par-43 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-43 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-43
- suppl-3251-226/art-15/par-43: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-15/par-43: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-3251-226/art-15/par-43: 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-15/par-44: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-44: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-44: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
## Cited by
109 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 附則第十五条第一項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1
- 地方税法 附則第十五条第一項第一号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1/item-1
- 地方税法 附則第十五条第二項第二号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-2
- 地方税法 附則第十五条第二項第三号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-3
- 地方税法 附則第十五条第二項第四号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-4
- 地方税法 附則第十五条第二項第五号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2/item-5
- 地方税法 附則第十五条第三項第一号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-1
- 地方税法 附則第十五条第三項第三号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3/item-3
- 地方税法 附則第十五条第八項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8
- 地方税法 附則第十五条第九項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-9
- 地方税法 附則第十五条第十項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-10
- 地方税法 附則第十五条第十一項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11
- 地方税法 附則第十五条第十一項第二号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-2
- 地方税法 附則第十五条第十一項第三号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11/item-3
- 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15
- 地方税法 附則第十五条第十九項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-19
- 地方税法 附則第十五条第二十項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-20
- 地方税法 附則第十五条第二十一項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21
- 地方税法 附則第十五条第二十一項第一号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-1
- 地方税法 附則第十五条第二十一項第二号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-21/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-21/item-2
- 地方税法 附則第十五条第二十二項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-22
- 地方税法 附則第十五条第二十三項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-23
- 地方税法 附則第十五条第二十四項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24
- 地方税法 附則第十五条第二十四項第一号ロ（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1/sub-2
- 地方税法 附則第十五条第二十四項第一号ハ（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-1/sub-3
- 地方税法 附則第十五条第二十四項第二号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-2
- 地方税法 附則第十五条第二十四項第三号ロ（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-3/sub-2
- 地方税法 附則第十五条第二十四項第四号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-24/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-24/item-4
- 地方税法 附則第十五条第二十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-25
- 地方税法 附則第十五条第二十七項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-27
- 地方税法 附則第十五条第二十八項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28
- 地方税法 附則第十五条第二十八項第二号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-28/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-28/item-2
- 地方税法 附則第十五条第二十九項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29
- 地方税法 附則第十五条第二十九項第二号（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-29/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-29/item-2
- 地方税法 附則第十五条第三十項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-30
- 地方税法 附則第十五条第三十二項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-32 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-32
- 地方税法 附則第十五条第三十四項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-34
- 地方税法 附則第十五条第三十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-35
- 地方税法 附則第十五条第四十項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-40 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-40
- 地方税法 附則第十五条第四十二項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-42 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-42
- 地方税法 附則第十五条第四十三項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-43 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-43
- 地方税法 附則第十五条の二第一項（日本国有鉄道の改革に伴う固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-1
- 地方税法 附則第十五条の二第二項（日本国有鉄道の改革に伴う固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2
- 地方税法 附則第十五条の三の二（附則第十五条から前条までの規定の適用を受ける償却資産に関する読替え） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3-2
- 地方税法 附則第十五条の三の二第一項（附則第十五条から前条までの規定の適用を受ける償却資産に関する読替え） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3-2/par-1
- 地方税法 附則第十五条の四第一項（固定資産税の課税標準に係る課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4/par-1
- 地方税法 附則第十五条の五第一項（固定資産課税台帳の登録事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-5/par-1
- 地方税法 附則第十六条の二第十一項（令和二年七月豪雨に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-11
- 地方税法 附則第十六条の二第十二項（令和二年七月豪雨に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-12
- 地方税法 附則第十七条第一項第六号イ（土地に対して課する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及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6/sub-1
- 地方税法 附則第十七条の二第五項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5
- 地方税法 附則第十七条の二第六項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6
- 地方税法 附則第十八条第一項（宅地等に対して課する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の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- 地方税法 附則第十八条第二項（宅地等に対して課する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の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-2
- 地方税法 附則第十八条第三項（宅地等に対して課する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の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-3
- 地方税法 附則第十八条第四項（宅地等に対して課する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の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-4
- 地方税法 附則第十八条第五項（宅地等に対して課する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の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-5
- 地方税法 附則第十八条の三第二項第一号ロ — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1/sub-2
- 地方税法 附則第十八条の三第二項第二号ロ — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-2/sub-2
- …and 49 more at https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15
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## 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-201, 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-20261027T214204-201, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-202, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-203, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, 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