# 地方税法 / Local Tax Act — 第十七条の四 (Supplementary Provisions, Article 17-4)
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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: 第十七条の四 (Supplementary Provisions, Article 17-4) — address `suppl-3251-226/art-17-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第十七条の四
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
**第一項** 賦課期日に所在する勧告遊休農地に対して課する固定資産税及び都市計画税については、附則第十九条及び第二十六条の規定は、適用しない。
suppl-3251-226/art-17-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4/par-1
Article 19 and Article 26 of the Supplementary Provisions do not apply to fixed assets tax and city planning tax imposed on idle farmland subject to a recommendation located on the assessment date.
machine translation, not official
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## Cites
- suppl-3251-226/art-17-4/par-1: 附則第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19
- suppl-3251-226/art-17-4/par-1: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-26
## Cited by
5 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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27