# 地方税法 / Local Tax Act — 第十七条の三 (Supplementary Provisions, Article 17-3)

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- 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: 第十七条の三 (Supplementary Provisions, Article 17-3)（平成二十九年度以降の勧告遊休農地の価格の特例） — address `suppl-3251-226/art-17-3`
- 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-17-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3
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They are never merged and never substituted for one another.

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### 第十七条の三（平成二十九年度以降の勧告遊休農地の価格の特例） — Special Provisions on the Price of Idle Farmland Subject to a Recommendation from Fiscal Year 2017
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-17-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3</sup>

**第一項**  平成二十九年度以降の第二年度又は第三年度に係る賦課期日（平成二十九年度にあつては、当該年度に係る賦課期日以前）において、新たに勧告遊休農地（農地のうち農地法第三十六条第一項の規定による勧告があつたものをいう。以下この条及び次条において同じ。）となり、又は勧告遊休農地であつた土地が勧告遊休農地以外の農地となる事情がある土地については、当該事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項第一号に掲げる事情があるものとみなす。この場合における同項から同条第六項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十七条の三第一項に規定する事情がある
当該土地又は家屋に対して	勧告遊休農地（同項に規定する勧告遊休農地をいう。以下この条において同じ。）に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この条において「勧告遊休農地固定資産評価基準」という。）により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）で土地課税台帳等
第三項	前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十七条の三第一項に規定する事情がある
、当該土地又は家屋に対して	、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）で土地課税台帳等
第四項	に対して	について第二年度の固定資産税の賦課期日において附則第十七条の三第一項に規定する事情がある場合においては、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第五項	第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十七条の三第一項に規定する事情がある
当該土地又は家屋に対して	勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）で土地課税台帳等
第六項	に対して	について第三年度の固定資産税の賦課期日において附則第十七条の三第一項に規定する事情がある場合においては、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
<sup>suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2017 or later (for fiscal year 2017, on or before the assessment date for that fiscal year), there are circumstances in which it newly becomes idle farmland subject to a recommendation (meaning, among farmland, that for which a recommendation has been made under Article 36, paragraph (1) of the Cropland Act; the same applies hereinafter in this Article and the following Article), or land that was idle farmland subject to a recommendation becomes farmland other than idle farmland subject to a recommendation, it is deemed, only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, that there are the circumstances set forth in Article 349, paragraph (2), item (i). In this case, with regard to the application of Article 349, paragraphs (2) through (6), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article)
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this Article referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation") (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land), and that is registered in land tax ledgers, etc.
Paragraph (3)	due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions
for the third year imposed on that land or house is	, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land), and that is registered in land tax ledgers, etc.
Paragraph (4)	on	regarding which, where there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions as of the assessment date for fixed assets tax for the second year, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
Paragraph (5)	due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land), and that is registered in land tax ledgers, etc.
Paragraph (6)	on	regarding which, where there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions as of the assessment date for fixed assets tax for the third year, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第二項**  平成二十九年度以降の第二年度又は第三年度に係る賦課期日において、勧告遊休農地である田若しくは畑が勧告遊休農地である畑若しくは田となる地目の変換（これに類する特別の事情として政令で定めるものを含む。）又は勧告遊休農地に係る市町村の廃置分合若しくは境界変更の事情がある土地については、これらの事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項、第三項及び第五項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる	附則第十七条の三第二項に規定する
当該土地又は家屋に対して	勧告遊休農地（同条第一項に規定する勧告遊休農地をいう。以下この条において同じ。）に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この条において「勧告遊休農地固定資産評価基準」という。）により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第三項	前項各号に掲げる	附則第十七条の三第二項に規定する
、当該土地又は家屋に対して	、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第五項	第二項各号に掲げる	附則第十七条の三第二項に規定する
当該土地又は家屋に対して	勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
<sup>suppl-3251-226/art-17-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-2</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2017 or later, there is a change of land category under which paddy fields or upland fields that are idle farmland subject to a recommendation become upland fields or paddy fields that are idle farmland subject to a recommendation (including special circumstances similar thereto as specified by Cabinet Order), or there are circumstances of abolition, establishment, division or merger of municipalities or boundary changes pertaining to idle farmland subject to a recommendation, with regard to the application of Article 349, paragraphs (2), (3) and (5), only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	set out in the following items	prescribed in Article 17-3, paragraph (2) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article)
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this Article referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation")
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
Paragraph (3)	set out in the items of the preceding paragraph	prescribed in Article 17-3, paragraph (2) of the Supplementary Provisions
, on that land or house	, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
Paragraph (5)	set out in the items of paragraph (2)	prescribed in Article 17-3, paragraph (2) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第三項**  平成二十九年度以降の第二年度又は第三年度の固定資産税について第一項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に対して課する当該第二年度又は第三年度の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
基準年度に係る賦課期日に所在する土地（以下この表において「基準年度の土地」という。）で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第二項ただし書の規定の適用を受けることとなるもの	第二年度	当該勧告遊休農地（附則第十七条の三第一項に規定する勧告遊休農地をいう。以下この表において同じ。）である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この表において「勧告遊休農地固定資産評価基準」という。）により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）
基準年度の土地で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第三項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）
第二年度において新たに固定資産税を課することとなる土地（以下この表において「第二年度の土地」という。）で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第四項の規定の適用を受けることとなるもの	第二年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
第二年度の土地で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第五項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）
第三年度において新たに固定資産税を課することとなる土地で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第六項の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
<sup>suppl-3251-226/art-17-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-3</sup>
Only for fixed assets tax for the second year or third year imposed on land subject to the application of Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to paragraph (1), for fixed assets tax for the second year or third year of fiscal year 2017 or later, the table in Article 409, paragraph (1) is deemed to be replaced as follows.
Category of land	Year	Price
land located on the assessment date for the base year (hereinafter in this table referred to as "base-year land") that is to become subject to the application of the proviso to Article 349, paragraph (2) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Second year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this table referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation") (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land)
base-year land that is to become subject to the application of the proviso to Article 349, paragraph (3) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land)
land on which fixed assets tax is newly to be imposed in the second year (hereinafter in this table referred to as "land for the second year") that is to become subject to the application of Article 349, paragraph (4) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Second year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
land for the second year that is to become subject to the application of the proviso to Article 349, paragraph (5) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land)
land on which fixed assets tax is newly to be imposed in the third year that is to become subject to the application of Article 349, paragraph (6) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
<sup>machine translation, not official</sup>

**第四項**  平成二十九年度以降の第二年度又は第三年度の固定資産税について第二項の規定により読み替えて適用される第三百四十九条第二項、第三項又は第五項の規定の適用を受ける土地に対して課する当該第二年度又は第三年度の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
基準年度に係る賦課期日に所在する土地（以下この表において「基準年度の土地」という。）で附則第十七条の三第二項の規定により読み替えられた第三百四十九条第二項ただし書の規定の適用を受けることとなるもの	第二年度	当該勧告遊休農地（附則第十七条の三第一項に規定する勧告遊休農地をいう。以下この表において同じ。）である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この表において「勧告遊休農地固定資産評価基準」という。）により修正した価格
基準年度の土地で附則第十七条の三第二項の規定により読み替えられた第三百四十九条第三項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
第二年度において新たに固定資産税を課することとなる土地で附則第十七条の三第二項の規定により読み替えられた第三百四十九条第五項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
<sup>suppl-3251-226/art-17-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-4</sup>
Only for fixed assets tax for the second year or third year imposed on land subject to the application of Article 349, paragraph (2), (3) or (5) as applied with terms replaced pursuant to paragraph (2), for fixed assets tax for the second year or third year of fiscal year 2017 or later, the table in Article 409, paragraph (1) is deemed to be replaced as follows.
Category of land	Year	Price
land located on the assessment date for the base year (hereinafter in this table referred to as "base-year land") that is to become subject to the application of the proviso to Article 349, paragraph (2) as applied with terms replaced pursuant to Article 17-3, paragraph (2) of the Supplementary Provisions	Second year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this table referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation")
base-year land that is to become subject to the application of the proviso to Article 349, paragraph (3) as applied with terms replaced pursuant to Article 17-3, paragraph (2) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
land on which fixed assets tax is newly to be imposed in the second year that is to become subject to the application of the proviso to Article 349, paragraph (5) as applied with terms replaced pursuant to Article 17-3, paragraph (2) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-17-3/par-1: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-1: この条 → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3
- suppl-3251-226/art-17-3/par-1: 次条 → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4
- suppl-3251-226/art-17-3/par-1: 第三百四十九条第二項第一号 → 地方税法 第三百四十九条第二項第一号 (Article 349, paragraph (2), item (i)), art-349/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-349/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-349/par-2/item-1
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/art-349/par-2 · https://japanlaw.org/l/325AC0000000226/art-349/par-2
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/art-349/par-3 · https://japanlaw.org/l/325AC0000000226/art-349/par-3
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/local-tax-act/art-349/par-4 · https://japanlaw.org/l/325AC0000000226/art-349/par-4
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/art-349/par-5 · https://japanlaw.org/l/325AC0000000226/art-349/par-5
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/en/local-tax-act/art-349/par-6 · https://japanlaw.org/l/325AC0000000226/art-349/par-6
- suppl-3251-226/art-17-3/par-1: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-17-3/par-1: 附則第十七条の三第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1
- suppl-3251-226/art-17-3/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-3251-226/art-17-3/par-2: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/art-349/par-2 · https://japanlaw.org/l/325AC0000000226/art-349/par-2
- suppl-3251-226/art-17-3/par-2: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/art-349/par-3 · https://japanlaw.org/l/325AC0000000226/art-349/par-3
- suppl-3251-226/art-17-3/par-2: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/art-349/par-5 · https://japanlaw.org/l/325AC0000000226/art-349/par-5
- suppl-3251-226/art-17-3/par-2: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-3251-226/art-17-3/par-2: 附則第十七条の三第二項 → 地方税法 附則第十七条の三第二項 (Supplementary Provisions, Article 17-3, paragraph (2)), suppl-3251-226/art-17-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-2
- suppl-3251-226/art-17-3/par-2: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-2: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-3251-226/art-17-3/par-3: 第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/art-349/par-2 · https://japanlaw.org/l/325AC0000000226/art-349/par-2
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/art-349/par-3 · https://japanlaw.org/l/325AC0000000226/art-349/par-3
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/local-tax-act/art-349/par-4 · https://japanlaw.org/l/325AC0000000226/art-349/par-4
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/art-349/par-5 · https://japanlaw.org/l/325AC0000000226/art-349/par-5
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/en/local-tax-act/art-349/par-6 · https://japanlaw.org/l/325AC0000000226/art-349/par-6
- suppl-3251-226/art-17-3/par-3: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-17-3/par-3: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-3: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-3251-226/art-17-3/par-4: 第二項 → 地方税法 附則第十七条の三第二項 (Supplementary Provisions, Article 17-3, paragraph (2)), suppl-3251-226/art-17-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-2
- suppl-3251-226/art-17-3/par-4: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/art-349/par-2 · https://japanlaw.org/l/325AC0000000226/art-349/par-2
- suppl-3251-226/art-17-3/par-4: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/art-349/par-3 · https://japanlaw.org/l/325AC0000000226/art-349/par-3
- suppl-3251-226/art-17-3/par-4: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/art-349/par-5 · https://japanlaw.org/l/325AC0000000226/art-349/par-5
- suppl-3251-226/art-17-3/par-4: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-17-3/par-4: 附則第十七条の三第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1
- suppl-3251-226/art-17-3/par-4: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-4: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1

## Cited by

9 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 附則第十七条の三第一項（平成二十九年度以降の勧告遊休農地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1
- 地方税法 附則第十七条の三第二項（平成二十九年度以降の勧告遊休農地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-2
- 地方税法 附則第十七条の三第三項（平成二十九年度以降の勧告遊休農地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-3
- 地方税法 附則第十七条の三第四項（平成二十九年度以降の勧告遊休農地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-4
- 地方税法 附則第二十九条の八第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- 地方税法 附則第十八条第十三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-13
- 地方税法 附則第二十七条第七項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-7

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## 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-20261027T214204-206, 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-20261027T214204-206, 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