# 地方税法 / Local Tax Act — 第十五条の七 (Supplementary Provisions, Article 15-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7. 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: 第十五条の七 (Supplementary Provisions, Article 15-7)（新築された認定長期優良住宅に対する固定資産税の減額） — address `suppl-3251-226/art-15-7` - 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-15-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7 - 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. --- ### 第十五条の七（新築された認定長期優良住宅に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Newly Built Certified Long-Life Quality Dwellings caption: machine translation, not official 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 **第一項** 市町村は、長期優良住宅の普及の促進に関する法律の施行の日から令和十三年三月三十一日までの間に新築された同法第十一条第一項に規定する認定長期優良住宅（以下この条及び附則第十五条の九の二において「認定長期優良住宅」という。）である住宅で政令で定めるものに対して課する固定資産税については、次項又は次条の規定の適用がある場合を除き、当該住宅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、当該住宅に係る固定資産税額（区分所有に係る住宅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の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）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とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。 suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a certified long-life quality dwelling prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (hereinafter in this Article and Article 15-9-2 of the Supplementary Provisions referred to as a "certified long-life quality dwelling") newly built during the period from the date of enforcement of that Act to March 31, 2031, a municipality is to reduce, except where the following paragraph or the following Article applies, 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 dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling. machine translation, not official **第二項** 市町村は、長期優良住宅の普及の促進に関する法律の施行の日から令和十三年三月三十一日までの間に新築された認定長期優良住宅のうち中高層耐火建築物である住宅で政令で定めるものに対して課する固定資産税については、次条第一項、第三項又は第四項の規定の適用がある場合を除き、当該住宅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七年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅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の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）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とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。 suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a medium- and high-rise fireproof building among the certified long-life quality dwellings newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to March 31, 2031, a municipality is to reduce, except where paragraph (1), (3) or (4) of the following Article applies, limited to the fixed assets tax for seven fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling. machine translation, not official **第三項** 前二項の規定は、認定長期優良住宅の所有者から、当該認定長期優良住宅が新築された日から当該認定長期優良住宅に対して新たに固定資産税が課されることとなる年度の初日の属する年の一月三十一日までの間に、総務省令で定める書類を添付して、当該認定長期優良住宅につきこれら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-15-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-3 The preceding two paragraphs apply only where the owner of a certified long-life quality dwelling has submitted, during the period from the day on which that certified long-life quality dwelling was newly built to January 31 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on that certified long-life quality dwelling, a return to the effect that those provisions are to apply to that certified long-life quality dwelling, with the documents specified by Order of the Ministry of Internal Affairs and Communications attached. machine translation, not official **第四項** 市町村長は、第一項又は第二項の認定長期優良住宅のうち区分所有に係る住宅については、前項の申告書の提出がなかつた場合においても、長期優良住宅の普及の促進に関する法律第五条第四項に規定する管理者等から、前項に規定する期間内に同法第八条第二項において準用する同法第七条の規定による通知を受けたことを証する書類として総務省令で定めるものの提出がされ、かつ、当該区分所有に係る住宅が第一項又は第二項に規定する要件に該当すると認められるときは、前項の規定にかかわらず、第一項又は第二項の規定を適用することができる。 suppl-3251-226/art-15-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-4 For a dwelling held in unit ownership among the certified long-life quality dwellings under paragraph (1) or (2), even where the return under the preceding paragraph has not been submitted, the mayor of a municipality may apply paragraph (1) or (2), notwithstanding the preceding paragraph, where the administrator, etc. prescribed in Article 5, paragraph (4) of the Act on the Promotion of Long-Life Quality Housing has submitted, within the period prescribed in the preceding paragraph, documents specified by Order of the Ministry of Internal Affairs and Communications proving that notification has been received under Article 7 of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (2) of that Act, and that dwelling held in unit ownership is found to meet the requirements prescribed in paragraph (1) or (2). machine translation, not official **第五項** 市町村長は、第三項に規定する期間の経過後に同項の申告書又は前項の書類の提出がされた場合において、当該期間内に当該申告書又は当該書類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、当該申告書又は当該書類に係る認定長期優良住宅につき第一項又は第二項の規定を適用することができる。 suppl-3251-226/art-15-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-5 Where the return under paragraph (3) or the documents under the preceding paragraph have been submitted after the lapse of the period prescribed in paragraph (3), if the mayor of a municipality finds that there were unavoidable reasons for the return or documents not having been submitted within that period, the mayor may apply paragraph (1) or (2) to the certified long-life quality dwelling relating to that return or those documents. machine translation, not official --- ## Cites - suppl-3251-226/art-15-7/par-1: この条 → 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-15-7/par-1: 附則第十五条の九の二 → 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-15-7/par-1: 次項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - suppl-3251-226/art-15-7/par-1: 次条 → 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-15-7/par-1: この項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - suppl-3251-226/art-15-7/par-2: 次条第一項 → 地方税法 附則第十五条の八第一項 (Supplementary Provisions, Article 15-8, paragraph (1)), suppl-3251-226/art-15-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-1 - suppl-3251-226/art-15-7/par-2: 第三項 → 地方税法 附則第十五条の八第三項 (Supplementary Provisions, Article 15-8, paragraph (3)), suppl-3251-226/art-15-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-3 - suppl-3251-226/art-15-7/par-2: 第四項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4 - suppl-3251-226/art-15-7/par-2: この項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - suppl-3251-226/art-15-7/par-3: 前二項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - suppl-3251-226/art-15-7/par-3: 前二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - suppl-3251-226/art-15-7/par-4: 第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - suppl-3251-226/art-15-7/par-4: 第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - suppl-3251-226/art-15-7/par-4: 前項 → 地方税法 附則第十五条の七第三項 (Supplementary Provisions, Article 15-7, paragraph (3)), suppl-3251-226/art-15-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-3 - suppl-3251-226/art-15-7/par-4: 長期優良住宅の普及の促進に関する法律第五条第四項 → e-Gov law 420AC0000000087, 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — not held in this collection - suppl-3251-226/art-15-7/par-4: 同法第八条第二項 → e-Gov law 420AC0000000087, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection - suppl-3251-226/art-15-7/par-4: 同法第七条 → e-Gov law 420AC0000000087, 第七条 (Article 7), art-7 — not held in this collection - suppl-3251-226/art-15-7/par-5: 第三項 → 地方税法 附則第十五条の七第三項 (Supplementary Provisions, Article 15-7, paragraph (3)), suppl-3251-226/art-15-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-3 - suppl-3251-226/art-15-7/par-5: 前項 → 地方税法 附則第十五条の七第四項 (Supplementary Provisions, Article 15-7, paragraph (4)), suppl-3251-226/art-15-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-4 - suppl-3251-226/art-15-7/par-5: 第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - suppl-3251-226/art-15-7/par-5: 第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 ## Cited by 16 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 附則第十五条の六第一項（新築された住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-1 - 地方税法 附則第十五条の六第二項（新築された住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-2 - 地方税法 附則第十五条の七第一項（新築された認定長期優良住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - 地方税法 附則第十五条の七第二項（新築された認定長期優良住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - 地方税法 附則第十五条の七第三項（新築された認定長期優良住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-3 - 地方税法 附則第十五条の七第四項（新築された認定長期優良住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-4 - 地方税法 附則第十五条の七第五項（新築された認定長期優良住宅に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-5 - 地方税法 附則第十五条の八第二項（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-2 - 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-20261027T214204-204, 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