# 地方税法 / Local Tax Act — 第十五条の十二 (Supplementary Provisions, Article 15-12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-12. 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: 第十五条の十二 (Supplementary Provisions, Article 15-12)（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） — address `suppl-3251-226/art-15-12` - 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-15-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12 - 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） — Reading Replacement for Houses Subject to Article 15-6 through the Preceding Article of the Supplementary Provisions caption: machine translation, not official suppl-3251-226/art-15-12 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12 **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ついて第三百五十二条の三の規定の適用がある場合における同条の規定の適用については、同条中「固定資産税額の」とあるのは、「固定資産税額（附則第十五条の六から第十五条の十一までの規定の適用を受ける家屋にあつては、これらの規定の適用後の額。以下この条において同じ。）の」とする。 suppl-3251-226/art-15-12/par-1 · 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 Where Article 352-3 applies to a house subject to the provisions of Article 15-6 of the Supplementary Provisions through the preceding Article, with regard to the application of Article 352-3, in Article 352-3, "of the fixed assets tax amount" is deemed to be replaced with "of the fixed assets tax amount (for a house subject to the provisions of Articles 15-6 through 15-11 of the Supplementary Provisions, the amount after application of those provisions; the same applies hereinafter in this Article)". machine translation, not official **第二項** 前条の規定の適用を受ける家屋について第七百二条の四の二の規定の適用がある場合における同条の規定の適用については、同条中「都市計画税額の」とあるのは、「都市計画税額（附則第十五条の十一の規定の適用を受ける家屋にあつては、同条の規定の適用後の額。以下この条において同じ。）の」とする。 suppl-3251-226/art-15-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12/par-2 Where Article 702-4-2 applies to a house subject to the provisions of the preceding Article, with regard to the application of Article 702-4-2, in Article 702-4-2, "of the city planning tax amount" is deemed to be replaced with "of the city planning tax amount (for a house subject to the provisions of Article 15-11 of the Supplementary Provisions, the amount after application of that Article; the same applies hereinafter in this Article)". machine translation, not official --- ## Cites - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 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-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6 - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7 - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8 - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9 - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2 - suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 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-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2 - suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 - suppl-3251-226/art-15-12/par-1: 第三百五十二条の三 → 地方税法 第三百五十二条の三 (Article 352-3), art-352-3 — https://japanlaw.org/en/local-tax-act/art-352-3 · https://japanlaw.org/l/325AC0000000226/art-352-3 - suppl-3251-226/art-15-12/par-2: 前条 → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 - suppl-3251-226/art-15-12/par-2: 第七百二条の四の二 → 地方税法 第七百二条の四の二 (Article 702-4-2), art-702-4-2 — https://japanlaw.org/en/local-tax-act/art-702-4-2 · https://japanlaw.org/l/325AC0000000226/art-702-4-2 ## Cited by 1 provision cites 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 --- ## 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