# 地方税法 / Local Tax Act — 第十六条の二 (Supplementary Provisions, Article 16-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2. 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: 第十六条の二 (Supplementary Provisions, Article 16-2)（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） — address `suppl-3251-226/art-16-2` - 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-16-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2 - 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. --- ### 第十六条の二（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） — Special Provisions on Fixed Assets Tax and City Planning Tax on Disaster-Stricken Residential Land, etc. Pertaining to the Heavy Rain of July 2020 caption: machine translation, not official suppl-3251-226/art-16-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2 **第一項** 令和二年七月豪雨により滅失し、又は損壊した家屋の敷地の用に供されていた土地で令和二年度分の固定資産税について第三百四十九条の三の二の規定の適用を受けたもの（以下この条において「被災住宅用地」という。）のうち、令和七年度又は令和八年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地の全部又は一部で令和二年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するものに対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、当該土地を令和七年度又は令和八年度に係る賦課期日において第三百四十九条の三の二第一項に規定する住宅用地（以下この項及び第三項において「住宅用地」という。）として使用することができないと市町村長が認める場合に限り、当該土地を住宅用地とみなして、この法律の規定（同条第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第十六条の二第一項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。 suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 Among land that was used as the site of a house destroyed or damaged by the Heavy Rain of July 2020 and that was subject to the application of Article 349-3-2 for fixed assets tax for fiscal year 2020 (referred to as "disaster-stricken residential land" in this Article), for fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on all or part of the land, other than land used as the site of a house or structure on the assessment date for fiscal year 2025 or fiscal year 2026, that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2020 or any other person specified by Cabinet Order (referred to as an "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6)), only where the mayor of the municipality finds that the land cannot be used, on the assessment date for fiscal year 2025 or fiscal year 2026, as the residential land prescribed in Article 349-3-2, paragraph (1) (referred to as "residential land" in this paragraph and paragraph (3)), the provisions of this Act (excluding the items of Article 349-3-2, paragraph (2) and Article 384) apply deeming that land to be residential land. In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those specified by Cabinet Order among the land deemed to be residential land pursuant to Article 16-2, paragraph (1) of the Supplementary Provisions". machine translation, not official **第二項** 令和二年度に係る賦課期日において被災住宅用地を所有し、又はその共有持分を有していた者その他の政令で定める者（以下この項及び第五項において「被災住宅用地の共有者等」という。）が、令和七年度又は令和八年度に係る賦課期日において、当該被災住宅用地の全部若しくは一部を所有し、又はその全部若しくは一部について共有持分を有している場合（前項の規定の適用がある場合を除く。）には、令和七年度又は令和八年度に係る賦課期日において当該被災住宅用地の共有者等が所有し、又は共有持分を有している当該被災住宅用地の全部又は一部のうち政令で定めるもの（第七項において「特定被災住宅用地」という。）で家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「附則第十六条の二第一項」とあるのは、「附則第十六条の二第二項において準用する同条第一項」と読み替えるものとする。 suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 Where a person who owned, or held a share of co-ownership in, disaster-stricken residential land as of the assessment date for fiscal year 2020 or any other person specified by Cabinet Order (referred to as a "co-owner, etc. of disaster-stricken residential land" in this paragraph and paragraph (5)) owns all or part of that disaster-stricken residential land, or holds a share of co-ownership in all or part of it, as of the assessment date for fiscal year 2025 or fiscal year 2026 (excluding cases where the preceding paragraph applies), the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on land, other than land used as the site of a house or structure, among all or part of that disaster-stricken residential land that is owned by, or in which a share of co-ownership is held by, the co-owner, etc. of disaster-stricken residential land as of the assessment date for fiscal year 2025 or fiscal year 2026 and that is specified by Cabinet Order (referred to as "specified disaster-stricken residential land" in paragraph (7)). In this case, in that paragraph, "Article 16-2, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 16-2, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 16-2, paragraph (2) of the Supplementary Provisions". machine translation, not official **第三項** 令和二年七月豪雨により滅失し、又は損壊した区分所有に係る家屋（以下この項及び次項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で令和二年度分の固定資産税について第三百五十二条の二第一項の規定の適用を受けたもの（令和二年七月三日以後に分割された土地を除く。以下この項及び第八項において「被災共用土地」という。）に対して課する令和七年度分又は令和八年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。次項において同じ。）で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第一項（前項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。 suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 For fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on land that was used as the site of a building held in unit ownership destroyed or damaged by the Heavy Rain of July 2020 (referred to as a "disaster-stricken building under unit ownership" in this paragraph and the following paragraph) and that was subject to the application of Article 352-2, paragraph (1) for fixed assets tax for fiscal year 2020 (excluding land divided on or after July 3, 2020; referred to as "disaster-stricken common land" in this paragraph and paragraph (8)), each person liable for tax for that disaster-stricken common land (where there was one exclusively-owned area (meaning the exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (Act No. 69 of 1962); the same applies in the following paragraph) pertaining to the disaster-stricken building under unit ownership pertaining to that disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that disaster-stricken common land; referred to as a "person liable for tax for disaster-stricken common land" in this paragraph) is, notwithstanding Article 10-2, paragraph (1), obliged to pay, as the fixed assets tax for that disaster-stricken common land of each person liable for tax for disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount for that disaster-stricken common land by the ratio of the share in that disaster-stricken common land of each person liable for tax for disaster-stricken common land (in the case where that disaster-stricken common land is land having both a part deemed to be residential land pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) and a part other than the part deemed to be residential land, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the ratio obtained by adjusting the ratio of that share as provided by Order of the Ministry of Internal Affairs and Communications). machine translation, not official **第四項** 被災区分所有家屋の敷地の用に供されていた土地で令和二年度分の固定資産税について第三百五十二条の二第五項の規定の適用を受けたもの（令和二年七月三日以後に分割された土地を除く。以下この項及び第九項において「特定被災共用土地」という。）に対して課する令和七年度分又は令和八年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により前項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。 suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 For fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on land that was used as the site of a disaster-stricken building under unit ownership and that was subject to the application of Article 352-2, paragraph (5) for fixed assets tax for fiscal year 2020 (excluding land divided on or after July 3, 2020; referred to as "specified disaster-stricken common land" in this paragraph and paragraph (9)), where all of the persons liable for tax for that specified disaster-stricken common land (where there was one exclusively-owned area pertaining to the disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that specified disaster-stricken common land; referred to as "taxpayers for specified disaster-stricken common land" in this paragraph) have applied to the mayor of the municipality, as provided by the Municipal Ordinance of the municipality, by their agreement, to apportion the fixed assets tax amount for that specified disaster-stricken common land by a ratio determined in conformity with the ratio used for apportionment under the preceding paragraph, and the mayor of the municipality, having regard to the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land for that specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obliged to pay the amount obtained by apportioning the fixed assets tax amount for that specified disaster-stricken common land by that ratio as the fixed assets tax for that specified disaster-stricken common land of each person liable for tax for specified disaster-stricken common land. machine translation, not official **第五項** 市町村長は、被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項の規定の適用を受けようとする場合には、これらの者に、当該市町村の条例で定めるところにより、その旨を申告させることができる。 suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 Where an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2), the mayor of the municipality may have them file a return to that effect, as provided by the Municipal Ordinance of the municipality. machine translation, not official **第六項** 第三百四十三条第七項に規定する仮換地等（令和二年一月二日以後に使用し、又は収益することができることとなつたものに限る。以下この項から第九項までにおいて「特定仮換地等」という。）に対応する従前の土地の全部又は一部が被災住宅用地である場合において、令和七年度分又は令和八年度分の固定資産税について同条第七項の規定により当該被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている被災住宅用地の所有者等をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、当該特定仮換地等のうち、従前の土地のうちの被災住宅用地に相当する土地を被災住宅用地とみなして、第一項及び前項の規定を適用する。この場合において、第一項中「土地以外の土地の全部又は一部で令和二年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するもの」とあるのは「土地以外の土地」と、「附則第十六条の二第一項」とあるのは「附則第十六条の二第六項の規定により読み替えて適用される同条第一項」と、前項中「被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項」とあるのは「次項に規定する特定仮換地等に対応する従前の土地の所有者である同項に規定する被災住宅用地の所有者等が同項の規定により読み替えて適用される第一項」とする。 suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 Where all or part of the former land corresponding to provisional replotting land, etc. prescribed in Article 343, paragraph (7) (limited to that which has become usable or profitable on or after January 2, 2020; referred to as "specified provisional replotting land, etc." in this paragraph through paragraph (9)) is disaster-stricken residential land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the owner, etc. of disaster-stricken residential land who is registered or recorded as the owner of that disaster-stricken residential land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., then, with regard to fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc., paragraph (1) and the preceding paragraph apply, deeming the land corresponding to the disaster-stricken residential land among the former land, out of that specified provisional replotting land, etc., to be disaster-stricken residential land. In this case, in paragraph (1), "all or part of the land, other than land used as the site of a house or structure on the assessment date for fiscal year 2025 or fiscal year 2026, that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2020 or any other person specified by Cabinet Order (referred to as an "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6))" is deemed to be replaced with "land other than land used as the site of a house or structure on the assessment date for fiscal year 2025 or fiscal year 2026", "Article 16-2, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 16-2, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 16-2, paragraph (6) of the Supplementary Provisions", and in the preceding paragraph, "the owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2)" is deemed to be replaced with "the owner of the former land corresponding to the specified provisional replotting land, etc. prescribed in the following paragraph, being the owner, etc. of disaster-stricken residential land prescribed in that paragraph, seeks to be subject to the application of paragraph (1) as applied with terms replaced pursuant to that paragraph". machine translation, not official **第七項** 特定仮換地等に対応する従前の土地の全部又は一部が特定被災住宅用地である場合において、令和七年度分又は令和八年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「従前の土地のうちの被災住宅用地に相当する土地」とあるのは「従前の土地のうちの第二項に規定する特定被災住宅用地に相当する土地」と、「附則第十六条の二第六項」とあるのは「附則第十六条の二第七項において準用する同条第六項」と、「次項」とあるのは「第七項において準用する次項」と、「である同項に規定する被災住宅用地の所有者等」とあるのは「又は共有者である被災住宅用地の共有者等」と読み替えるものとする。 suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 Where all or part of the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken residential land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the person who is registered or recorded as the owner of that specified disaster-stricken residential land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc. In this case, in that paragraph, "the land corresponding to the disaster-stricken residential land among the former land" is deemed to be replaced with "the land corresponding to the specified disaster-stricken residential land prescribed in paragraph (2) among the former land", "Article 16-2, paragraph (6) of the Supplementary Provisions" is deemed to be replaced with "Article 16-2, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 16-2, paragraph (7) of the Supplementary Provisions", "the following paragraph" is deemed to be replaced with "the following paragraph as applied mutatis mutandis pursuant to paragraph (7)", and "being the owner, etc. of disaster-stricken residential land prescribed in that paragraph" is deemed to be replaced with "or co-owner, being the co-owner, etc. of disaster-stricken residential land". machine translation, not official **第八項** 特定仮換地等に対応する従前の土地が被災共用土地である場合において、令和七年度分又は令和八年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、第三項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第一項（前項において準用する場合を含む。）」とあるのは「第六項（第七項において準用する場合を含む。）の規定により読み替えて適用される第一項」とする。 suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-8 Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the person who is registered or recorded as the owner of that disaster-stricken common land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., then, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc., paragraph (3) applies, deeming that specified provisional replotting land, etc. to be disaster-stricken common land. In this case, in that paragraph, "disaster-stricken building under unit ownership pertaining to that disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", "person liable for tax for disaster-stricken common land" is deemed to be replaced with "person liable for tax on specified provisional replotting land, etc.", "share in that disaster-stricken common land" is deemed to be replaced with "share in the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph)" is deemed to be replaced with "paragraph (1) as applied with terms replaced pursuant to paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (7))". machine translation, not official **第九項** 特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、令和七年度分又は令和八年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、第四項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。 suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9 Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the person who is registered or recorded as the owner of that specified disaster-stricken common land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., then, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc., paragraph (4) applies, deeming that specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, in that paragraph, "disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to the specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "taxpayers for specified disaster-stricken common land" is deemed to be replaced with "persons liable for tax on specified provisional replotting land, etc.". machine translation, not official **第十項** 市町村は、令和二年七月豪雨により滅失し、又は損壊した家屋の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に令和七年四月一日から令和九年三月三十一日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を最初に改築した場合における当該取得され、又は改築された家屋に対して課する固定資産税又は都市計画税については、当該家屋が取得され、又は改築された日（当該家屋が令和七年四月一日以後において二回以上改築された場合には、その最初に改築された日。以下この項において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築され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四年度分の固定資産税又は都市計画税については、当該家屋に係る固定資産税額（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。以下この項において同じ。）又は都市計画税額（同条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。以下この項において同じ。）のうち、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（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、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又は各共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）のそれぞれ二分の一に相当する額を当該家屋に係る固定資産税額又は都市計画税額から減額するものとする。 suppl-3251-226/art-16-2/par-10 · 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 With regard to fixed assets tax or city planning tax imposed on a house acquired or rebuilt in a case where the owner of a house destroyed or damaged by the Heavy Rain of July 2020 (including, where the house is property in co-ownership, a person who holds a share therein) or any other person specified by Cabinet Order, within an area specified by Cabinet Order during the period from April 1, 2025 to March 31, 2027, acquires a house that the mayor of the municipality recognizes as replacing the destroyed or damaged house, or first rebuilds the damaged house, a municipality is to reduce, only for four 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 the house was acquired or rebuilt (if the house was rebuilt two or more times on or after April 1, 2025, the day on which it was first rebuilt; the same applies hereinafter in this paragraph) falls (if the day on which the house was acquired or rebuilt is January 1, that day), an amount equivalent to one-half of each of the following, from the fixed assets tax amount or city planning tax amount for that house: the amount calculated, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies, out of the fixed assets tax amount for that house (for a house subject to the provisions of Article 15-6 through Article 15-11 of the Supplementary Provisions, the amount after application of those provisions; the same applies hereinafter in this paragraph) or 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 paragraph) (where that house is a building held in unit ownership or a house that is property in co-ownership, the sum total of the amounts calculated for each unit owner or each co-owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies). machine translation, not official **第十一項** 令和二年七月豪雨により滅失し、又は損壊した償却資産の所有者（当該償却資産が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に令和七年四月一日から令和九年三月三十一日までの間に、当該滅失し、若しくは損壊した償却資産に代わるものと市町村長（第三百八十九条の規定の適用を受ける償却資産にあつては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認める償却資産の取得（共有持分の取得を含む。以下この項において同じ。）又は当該損壊した償却資産の改良を行つた場合における当該取得又は改良が行われた償却資産（改良が行われた償却資産にあつては、当該償却資産の当該改良が行われた部分とし、当該滅失し、若しくは損壊した償却資産又は当該取得若しくは改良が行われた償却資産が共有物である場合には、当該償却資産のうち滅失し、又は損壊した償却資産に代わるものとして政令で定める部分とする。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産の取得又は改良が行われた日後最初に固定資産税を課することとなつた年度から四年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一の額（第三百四十九条の三又は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償却資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。 suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-11 Where the owner of depreciable assets destroyed or damaged by the Heavy Rain of July 2020 (including, where the depreciable assets are property in co-ownership, a person who holds a share therein) or any other person specified by Cabinet Order, within an area specified by Cabinet Order during the period from April 1, 2025 to March 31, 2027, acquires (including acquiring a share of co-ownership; the same applies hereinafter in this paragraph) depreciable assets that the mayor of the municipality (for depreciable assets subject to the application of Article 389, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) recognizes as replacing the destroyed or damaged depreciable assets, or makes improvements to the damaged depreciable assets, the tax base for fixed assets tax imposed on the depreciable assets so acquired or improved (for depreciable assets that have been improved, the part of those depreciable assets that has been improved; and where the destroyed or damaged depreciable assets or the depreciable assets so acquired or improved are property in co-ownership, the part of those depreciable assets specified by Cabinet Order as replacing the destroyed or damaged depreciable assets) is, notwithstanding Article 349-2, only for four fiscal years beginning with the first fiscal year for which fixed assets tax is to be imposed after the day on which the acquisition or improvement of those depreciable assets was made, one-half of the price that is to be the tax base for fixed assets tax on those depreciable assets (for depreciable assets subject to the application of Article 349-3 or Article 15 through Article 15-3 of the Supplementary Provisions, one-half of the amount made the tax base under those provisions). machine translation, not official **第十二項** 前項の規定の適用がある場合には、附則第十五条の五中「附則第十五条から第十五条の三の二まで」とあるのは、「附則第十五条から第十五条の三の二まで又は附則第十六条の二第十一項」とする。 suppl-3251-226/art-16-2/par-12 · 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 Where the preceding paragraph applies, in Article 15-5 of the Supplementary Provisions, "Articles 15 through 15-3-2 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3-2 of the Supplementary Provisions or Article 16-2, paragraph (11) of the Supplementary Provisions". machine translation, not official **第十三項** 前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13 Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-16-2/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2 - suppl-3251-226/art-16-2/par-1: この条 → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2 - suppl-3251-226/art-16-2/par-1: 第五項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 - suppl-3251-226/art-16-2/par-1: 第六項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - suppl-3251-226/art-16-2/par-1: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-1 - suppl-3251-226/art-16-2/par-1: この項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-1: 第三項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - suppl-3251-226/art-16-2/par-1: 同条第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-2 - suppl-3251-226/art-16-2/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/local-tax-act/art-384 · https://japanlaw.org/l/325AC0000000226/art-384 - suppl-3251-226/art-16-2/par-2: この項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-2: 第五項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 - suppl-3251-226/art-16-2/par-2: 前項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-2: 第七項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 - suppl-3251-226/art-16-2/par-3: この項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - suppl-3251-226/art-16-2/par-3: 次項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 - suppl-3251-226/art-16-2/par-3: 第三百五十二条の二第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/local-tax-act/art-352-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-1 - suppl-3251-226/art-16-2/par-3: 第八項 → 地方税法 附則第十六条の二第八項 (Supplementary Provisions, Article 16-2, paragraph (8)), suppl-3251-226/art-16-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-8 - suppl-3251-226/art-16-2/par-3: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3 - suppl-3251-226/art-16-2/par-3: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/art-10-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-2/par-1 - suppl-3251-226/art-16-2/par-3: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-3: 前項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-4: 第三百五十二条の二第五項 → 地方税法 第三百五十二条の二第五項 (Article 352-2, paragraph (5)), art-352-2/par-5 — https://japanlaw.org/en/local-tax-act/art-352-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-5 - suppl-3251-226/art-16-2/par-4: この項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 - suppl-3251-226/art-16-2/par-4: 第九項 → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9 - suppl-3251-226/art-16-2/par-4: 前項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - suppl-3251-226/art-16-2/par-4: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/art-10-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-2/par-1 - suppl-3251-226/art-16-2/par-5: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-5: 第二項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-6: この項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - suppl-3251-226/art-16-2/par-6: 第九項 → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9 - suppl-3251-226/art-16-2/par-6: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/art-343/par-1 · https://japanlaw.org/l/325AC0000000226/art-343/par-1 - suppl-3251-226/art-16-2/par-6: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-6: 前項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 - suppl-3251-226/art-16-2/par-6: 第二項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-7: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/art-343/par-1 · https://japanlaw.org/l/325AC0000000226/art-343/par-1 - suppl-3251-226/art-16-2/par-7: 前項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - suppl-3251-226/art-16-2/par-7: 第二項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-7: 附則第十六条の二第七項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 - suppl-3251-226/art-16-2/par-8: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/art-343/par-1 · https://japanlaw.org/l/325AC0000000226/art-343/par-1 - suppl-3251-226/art-16-2/par-8: 第三項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - suppl-3251-226/art-16-2/par-8: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-8: 前項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-8: 第六項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - suppl-3251-226/art-16-2/par-8: 第七項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 - suppl-3251-226/art-16-2/par-9: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/art-343/par-1 · https://japanlaw.org/l/325AC0000000226/art-343/par-1 - suppl-3251-226/art-16-2/par-9: 第四項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 - suppl-3251-226/art-16-2/par-10: この項 → 地方税法 附則第十六条の二第十項 (Supplementary Provisions, Article 16-2, paragraph (10)), suppl-3251-226/art-16-2/par-10 — 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 - suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 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-16-2/par-10: 同条 → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2 - suppl-3251-226/art-16-2/par-11: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389 - suppl-3251-226/art-16-2/par-11: この項 → 地方税法 附則第十六条の二第十一項 (Supplementary Provisions, Article 16-2, paragraph (11)), suppl-3251-226/art-16-2/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-11 - suppl-3251-226/art-16-2/par-11: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2 - suppl-3251-226/art-16-2/par-11: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-3251-226/art-16-2/par-11: 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-16-2/par-11: 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-16-2/par-11: 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-16-2/par-12: 前項 → 地方税法 附則第十六条の二第十一項 (Supplementary Provisions, Article 16-2, paragraph (11)), suppl-3251-226/art-16-2/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-11 - suppl-3251-226/art-16-2/par-12: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), 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 - suppl-3251-226/art-16-2/par-12: 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-16-2/par-12: 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-16-2/par-12: 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-16-2/par-12: 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 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第十項 (Supplementary Provisions, Article 16-2, paragraph (10)), suppl-3251-226/art-16-2/par-10 — 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 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第十一項 (Supplementary Provisions, Article 16-2, paragraph (11)), suppl-3251-226/art-16-2/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-11 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第十二項 (Supplementary Provisions, Article 16-2, paragraph (12)), suppl-3251-226/art-16-2/par-12 — 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 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第八項 (Supplementary Provisions, Article 16-2, paragraph (8)), suppl-3251-226/art-16-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-8 - suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9 ## Cited by 18 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一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1 - 地方税法 附則第十六条の二第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2 - 地方税法 附則第十六条の二第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3 - 地方税法 附則第十六条の二第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4 - 地方税法 附則第十六条の二第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5 - 地方税法 附則第十六条の二第六項（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6 - 地方税法 附則第十六条の二第七項（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-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7 - 地方税法 附則第十六条の二第八項（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-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-8 - 地方税法 附則第十六条の二第九項（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-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9 - 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 附則第十六条の二第十一項（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-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-11 - 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 附則第十六条の二第十三項（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-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13 - 地方税法 附則第七条第七項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-7 - 地方税法 附則第九条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-3 - 地方税法 附則第十二条第一項（阪神・淡路大震災に係る固定資産税及び都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-1 - 地方税法 附則第十二条第二項（阪神・淡路大震災に係る固定資産税及び都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-2 --- ## 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-20261027T214204-192, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-205, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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