# 地方税法 / Local Tax Act — 第十五条の五 (Supplementary Provisions, Article 15-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-5. 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: 第十五条の五 (Supplementary Provisions, Article 15-5)（固定資産課税台帳の登録事項の特例） — address `suppl-3251-226/art-15-5` - 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-15-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-5 - 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. --- ### 第十五条の五（固定資産課税台帳の登録事項の特例） — Special Provisions on Matters Registered in the Fixed Assets Tax Ledger caption: machine translation, not official suppl-3251-226/art-15-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-5 **第一項** 市町村長は、第三百八十一条第一項から第六項までに定めるもののほか、附則第十五条から第十五条の三の二までの規定の適用を受ける固定資産については、これらの規定により固定資産税の課税標準とされる額を固定資産課税台帳に登録しなければならない。 suppl-3251-226/art-15-5/par-1 · 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 In addition to what is specified in Article 381, paragraphs (1) through (6), the mayor of a municipality must, for fixed assets subject to the application of Articles 15 through 15-3-2 of the Supplementary Provisions, register in the fixed assets tax ledger the amount treated as the tax base of the fixed assets tax under those provisions. machine translation, not official --- ## Cites - suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/en/local-tax-act/art-381/par-1 · https://japanlaw.org/l/325AC0000000226/art-381/par-1 - suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/en/local-tax-act/art-381/par-2 · https://japanlaw.org/l/325AC0000000226/art-381/par-2 - suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/en/local-tax-act/art-381/par-3 · https://japanlaw.org/l/325AC0000000226/art-381/par-3 - suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/en/local-tax-act/art-381/par-4 · https://japanlaw.org/l/325AC0000000226/art-381/par-4 - suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/en/local-tax-act/art-381/par-5 · https://japanlaw.org/l/325AC0000000226/art-381/par-5 - suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/en/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6 - suppl-3251-226/art-15-5/par-1: 附則第十五条から第十五条の三の二まで → 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-15-5/par-1: 附則第十五条から第十五条の三の二まで → 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-15-5/par-1: 附則第十五条から第十五条の三の二まで → 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-15-5/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — 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 ## Cited by 6 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 附則第二十八条第一項（土地課税台帳等の登録事項等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - 地方税法 附則第二十八条第三項（土地課税台帳等の登録事項等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-3 - 地方税法 附則第五十六条第十五項（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-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-15 - 地方税法 附則第六十四条の二第一項（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-64-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-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