# 地方税法 / Local Tax Act — 第十五条の十 (Supplementary Provisions, Article 15-10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十五条の十 (Supplementary Provisions, Article 15-10)（耐震改修が行われた要安全確認計画記載建築物等に対する固定資産税の減額） — address `suppl-3251-226/art-15-10` - 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-15-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十五条の十（耐震改修が行われた要安全確認計画記載建築物等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Buildings Specified in Plans Requiring Safety Confirmation, etc. for Which Seismic Retrofit Has Been Carried Out caption: machine translation, not official suppl-3251-226/art-15-10 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10 **第一項** 市町村は、建築物の耐震改修の促進に関する法律第七条に規定する要安全確認計画記載建築物又は同法附則第三条第一項に規定する要緊急安全確認大規模建築物に該当する家屋（同法第七条又は同項の規定による報告があつたものに限り、同法第八条第一項（同法附則第三条第三項において準用する場合を含む。）の規定による命令又は同法第十二条第二項（同法附則第三条第三項において準用する場合を含む。）の規定による指示の対象となつたものを除く。）のうち平成二十六年四月一日から令和十一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耐震改修が行われたもので耐震基準に適合することにつき総務省令で定めるところにより証明がされたもの（以下この条において「耐震基準適合家屋」という。）に対して課する固定資産税については、当該耐震改修が完了した日の属する年の翌年の一月一日（当該耐震改修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二年度分の固定資産税に限り、当該耐震基準適合家屋に係る固定資産税額（区分所有に係る耐震基準適合家屋にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額（当該額が当該部分に係る当該耐震改修に要した費用の額として各区分所有者ごとに政令で定めるところにより算定した額の百分の五に相当する額を超える場合には、当該百分の五に相当する額）の合算額とし、区分所有に係る耐震基準適合家屋以外の耐震基準適合家屋にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該額が当該耐震改修に要した費用の額として政令で定めるところにより算定した額の百分の五に相当する額を超える場合には、当該百分の五に相当する額）とする。）の二分の一に相当する額を当該耐震基準適合家屋に係る固定資産税額から減額するものとする。 suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-1 For fixed assets tax imposed on a house falling under a building specified in a plan requiring safety confirmation prescribed in Article 7 of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995) or a large-scale building requiring urgent safety confirmation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of that Act (limited to one for which a report under Article 7 or Article 3, paragraph (1) of the Supplementary Provisions of that Act has been made, and excluding one that has become subject to an order under Article 8, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 3, paragraph (3) of the Supplementary Provisions of that Act) or an instruction under Article 12, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 3, paragraph (3) of the Supplementary Provisions of that Act)), in which seismic retrofit was carried out during the period from April 1, 2014 to March 31, 2029 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, and for which a certification of conformity with earthquake resistance standards has been issued as provided by Order of the Ministry of Internal Affairs and Communications (referred to as a "building meeting earthquake resistance standards" in this Article), a municipality is to reduce, only for two fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the day on which that seismic retrofit was completed falls (if the day on which that seismic retrofit was completed is January 1, that day), an amount equivalent to one-half of the fixed assets tax amount for that building meeting earthquake resistance standards (in the case of a building meeting earthquake resistance standards held in unit ownership, the sum total of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for that seismic retrofit for that part, calculated for each unit owner as provided by Cabinet Order, an amount equivalent to that five percent); and in the case of a building meeting earthquake resistance standards other than one held in unit ownership, the amount calculated, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for that seismic retrofit, calculated as provided by Cabinet Order, an amount equivalent to that five percent)) from the fixed assets tax amount for that building meeting earthquake resistance standards. machine translation, not official **第二項** 前項の規定は、耐震基準適合家屋に係る固定資産税の納税義務者から、当該耐震基準適合家屋に係る耐震改修が完了した日から三月以内に、当該市町村の条例で定めるところにより、当該耐震基準適合家屋につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。 suppl-3251-226/art-15-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-2 The preceding paragraph applies only where, within three months from the day on which the seismic retrofit of the building meeting earthquake resistance standards was completed, a return to the effect that that paragraph should apply to that building meeting earthquake resistance standards, as provided by the Municipal Ordinance of the municipality, has been filed by the person liable for fixed assets tax on that building meeting earthquake resistance standards. machine translation, not official **第三項** 市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る耐震基準適合家屋につき第一項の規定を適用することができる。 suppl-3251-226/art-15-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-3 Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (1) to the building meeting earthquake resistance standards to which the return pertains. machine translation, not official --- ## Cites - suppl-3251-226/art-15-10/par-1: 建築物の耐震改修の促進に関する法律第七条 → e-Gov law 407AC0000000123, 第七条 (Article 7), art-7 — not held in this collection - suppl-3251-226/art-15-10/par-1: 同法第八条第一項 → e-Gov law 407AC0000000123, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - suppl-3251-226/art-15-10/par-1: 同法第十二条第二項 → e-Gov law 407AC0000000123, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - suppl-3251-226/art-15-10/par-1: この条 → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10 - suppl-3251-226/art-15-10/par-1: この項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-1 - suppl-3251-226/art-15-10/par-2: 前項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-1 - suppl-3251-226/art-15-10/par-3: 前項 → 地方税法 附則第十五条の十第二項 (Supplementary Provisions, Article 15-10, paragraph (2)), suppl-3251-226/art-15-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-2 - suppl-3251-226/art-15-10/par-3: 第一項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-1 ## Cited by 12 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 附則第十五条の九第一項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-1 - 地方税法 附則第十五条の十第一項（耐震改修が行われた要安全確認計画記載建築物等に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-1 - 地方税法 附則第十五条の十第二項（耐震改修が行われた要安全確認計画記載建築物等に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-2 - 地方税法 附則第十五条の十第三項（耐震改修が行われた要安全確認計画記載建築物等に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-3 - 地方税法 附則第十五条の十二（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12 - 地方税法 附則第十五条の十二第一項（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12/par-1 - 地方税法 附則第十六条第一項（固定資産税の税額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-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16/par-1 - 地方税法 附則第十六条の二第十項（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-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-10 - 地方税法 附則第五十五条第三項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-3 - 地方税法 附則第五十六条第十一項（東日本大震災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-56/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-11 - 地方税法 附則第五十六条第十三項（東日本大震災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-56/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-13 --- ## 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-20261027T214204-205, 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