# 地方税法 / Local Tax Act — 第十五条の四 (Supplementary Provisions, Article 15-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-4. 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: 第十五条の四 (Supplementary Provisions, Article 15-4)（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） — address `suppl-3251-226/art-15-4` - 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-15-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 - 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. --- ### 第十五条の四（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） — Special Provisions on Matters to Be Stated in the Tax Details Statement Relating to the Tax Base of Fixed Assets Tax caption: machine translation, not official suppl-3251-226/art-15-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 **第一項** 市町村は、第三百六十四条第四項の規定にかかわらず、附則第十五条から第十五条の三までの規定の適用を受ける土地又は家屋については、第三百六十四条第三項各号に定める事項のほか、附則第十五条から第十五条の三までの規定により固定資産税の課税標準とされる額を課税明細書に記載しなければならない。 suppl-3251-226/art-15-4/par-1 · 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 Notwithstanding Article 364, paragraph (4), a municipality must, for land or houses subject to the application of Articles 15 through 15-3 of the Supplementary Provisions, state in the tax details statement, in addition to the matters specified in the items of Article 364, paragraph (3), the amount treated as the tax base of the fixed assets tax under Articles 15 through 15-3 of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3251-226/art-15-4/par-1: 第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/en/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4 - suppl-3251-226/art-15-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), 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 - suppl-3251-226/art-15-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2 - suppl-3251-226/art-15-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-3251-226/art-15-4/par-1: 第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3 ## Cited by 8 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 附則第二十七条の五第一項（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1 - 地方税法 附則第二十七条の五第二項（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-2 - 地方税法 附則第二十七条の五第三項（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-3 - 地方税法 附則第二十七条の五第四項（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-4 - 地方税法 附則第六十四条第一項（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-64/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64/par-1 - 地方税法 附則第九条第六項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-6 --- ## 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-20261027T214204-203, 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