# 地方税法 / Local Tax Act — 第十八条の三 (Supplementary Provisions, Article 18-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3. 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: 第十八条の三 (Supplementary Provisions, Article 18-3) — address `suppl-3251-226/art-18-3` - 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-18-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3 - 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. --- ### 第十八条の三 suppl-3251-226/art-18-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3 **第一項** 附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八年度までの各年度に係る賦課期日において次の表の上欄に掲げる宅地等に該当するもの（第三項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、附則第十七条第六号に規定する前年度課税標準額は、同号イの規定にかかわらず、当該用途変更宅地等に係る当該各年度の前年度分の固定資産税の課税標準の基礎となつた価格に、当該用途変更宅地等が当該各年度に係る賦課期日において該当した同表の上欄に掲げる宅地等に当該各年度の前年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この項及び次項において「特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る特定用途前年度課税標準額の総額を当該特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額とする。 小規模住宅用地（第三百四十九条の三の二第二項に規定する小規模住宅用地をいう。以下同じ。） 小規模住宅用地以外の宅地等又は小規模住宅用地である部分及び小規模住宅用地以外である部分を併せ有する宅地等 一般住宅用地（住宅用地で小規模住宅用地以外のものをいう。以下同じ。） 一般住宅用地以外の宅地等又は一般住宅用地である部分及び一般住宅用地以外である部分を併せ有する宅地等 非住宅用宅地等（住宅用地以外の宅地等をいう。以下同じ。） 非住宅用宅地等以外の宅地等又は非住宅用宅地等である部分及び非住宅用宅地等以外である部分を併せ有する宅地等 suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 With regard to fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions that falls, on the assessment date for each such fiscal year, under the building land, etc. set forth in the left-hand column of the following table (excluding building land, etc. subject to the application of paragraph (3)) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the prior-year tax base prescribed in Article 17, item (vi) of the Supplementary Provisions is, notwithstanding sub-item (a) of that item, the amount obtained by multiplying the price that formed the basis of the tax base for fixed assets tax for the fiscal year preceding each such fiscal year for that change-of-use building land, etc. by the figure obtained by dividing the total amount of the previous year's tax base of specified-use land for land that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. set forth in the left-hand column of the table under which that change-of-use building land, etc. fell on the assessment date for each such fiscal year and that was subject to fixed assets tax in that preceding fiscal year (hereinafter in this paragraph and the following paragraph referred to as "specified-use building land, etc."), and was located within the municipality on the assessment date for that preceding fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that preceding fiscal year for that specified-use building land, etc. that was located within the municipality on the assessment date for that preceding fiscal year. small-scale residential land (meaning small-scale residential land prescribed in Article 349-3-2, paragraph (2); the same applies hereinafter) building land, etc. other than small-scale residential land, or building land, etc. having both a part that is small-scale residential land and a part that is other than small-scale residential land general residential land (meaning residential land other than small-scale residential land; the same applies hereinafter) building land, etc. other than general residential land, or building land, etc. having both a part that is general residential land and a part that is other than general residential land non-residential building land, etc. (meaning building land, etc. other than residential land; the same applies hereinafter) building land, etc. other than non-residential building land, etc., or building land, etc. having both a part that is non-residential building land, etc. and a part that is other than non-residential building land, etc. machine translation, not official **第二項** 前項の「特定用途前年度課税標準額」とは、次の各号に掲げる年度の区分に応じ、当該各号に定める額をいう。 suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2 The "previous year's tax base of specified-use land" in the preceding paragraph means the amount specified in each of the following items according to the category of fiscal year set forth in that item. machine translation, not official **一** 令和六年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-18-3/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1 Fiscal year 2024: the amount specified below according to the category of building land, etc. listed below: machine translation, not official **イ** ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同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る土地であるときは、当該価格に同条に定める率を乗じて得た額） suppl-3251-226/art-18-3/par-2/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1/sub-1 Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article) machine translation, not official **ロ** 令和五年度分の固定資産税について令和六年改正前の地方税法附則第十八条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額） suppl-3251-226/art-18-3/par-2/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1/sub-2 Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment for fixed assets tax for fiscal 2023: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) machine translation, not official **二** 令和七年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-18-3/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-2 Fiscal 2025: the amount specified below according to the category of building land, etc. listed below: machine translation, not official **イ** ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同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る土地であるときは、当該価格に同条に定める率を乗じて得た額） suppl-3251-226/art-18-3/par-2/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-2/sub-1 Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article) machine translation, not official **ロ** 令和六年度分の固定資産税について附則第十八条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額） suppl-3251-226/art-18-3/par-2/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-2/sub-2 Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2024: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) machine translation, not official **三** 令和八年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-18-3/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-3 Fiscal 2026: the amount specified below according to the category of building land, etc. listed below: machine translation, not official **イ** ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同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る土地であるときは、当該価格に同条に定める率を乗じて得た額） suppl-3251-226/art-18-3/par-2/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-3/sub-1 Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article) machine translation, not official **ロ** 令和七年度分の固定資産税について附則第十八条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額） suppl-3251-226/art-18-3/par-2/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-3/sub-2 Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2025: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) machine translation, not official **第三項** 附則第十八条第六項第二号に掲げる宅地等で令和六年度に係る賦課期日において第一項の表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和五年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和六年度類似用途変更宅地等」という。）、同条第六項第三号に掲げる宅地等で令和七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和六年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和七年度類似用途変更宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和七年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和八年度類似用途変更宅地等」という。）に係る附則第十七条第七号に規定する比準課税標準額は、同号の規定にかかわらず、令和六年度類似用途変更宅地等に係る令和六年度分の固定資産税にあつては第一号に掲げる額、令和七年度類似用途変更宅地等に係る令和七年度分の固定資産税にあつては第二号に掲げる額、令和八年度類似用途変更宅地等に係る令和八年度分の固定資産税にあつては第三号に掲げる額とする。 suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 In the case of fiscal 2024 similar-use-changed building land, etc. (meaning building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1), among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2023, under the building land, etc. set forth in the right-hand column of that table; hereinafter in this paragraph referred to as "fiscal 2024 similar-use-changed building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2025, under the building land, etc. set forth in the left-hand column of that table, among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2024, under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2025 similar-use-changed building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2026, under the building land, etc. set forth in the left-hand column of that table, among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2025, under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2026 similar-use-changed building land, etc."), the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item, the amount set forth in item (i) for fixed assets tax for fiscal 2024 for fiscal 2024 similar-use-changed building land, etc., the amount set forth in item (ii) for fixed assets tax for fiscal 2025 for fiscal 2025 similar-use-changed building land, etc., and the amount set forth in item (iii) for fixed assets tax for fiscal 2026 for fiscal 2026 similar-use-changed building land, etc. machine translation, not official **一** 当該令和六年度類似用途変更宅地等の類似土地に係る令和五年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和六年度類似用途変更宅地等が令和六年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和五年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第一号において「令和五年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和五年度類似課税標準額の総額を当該令和五年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額 suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-1 The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for the similar land of that fiscal 2024 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2023 comparable tax base for land that, on the assessment date for fiscal year 2023, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2024 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2024 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (i) of the following paragraph referred to as "fiscal 2023 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year machine translation, not official **二** 当該令和七年度類似用途変更宅地等の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和七年度類似用途変更宅地等が令和七年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和六年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第二号において「令和六年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和六年度類似課税標準額の総額を当該令和六年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額 suppl-3251-226/art-18-3/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-2 The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for the similar land of that fiscal 2025 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2024 comparable tax base for land that, on the assessment date for fiscal year 2024, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2025 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2025 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (ii) of the following paragraph referred to as "fiscal 2024 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year machine translation, not official **三** 当該令和八年度類似用途変更宅地等の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和八年度類似用途変更宅地等が令和八年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和七年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第三号において「令和七年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和七年度類似課税標準額の総額を当該令和七年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額 suppl-3251-226/art-18-3/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-3 The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for the similar land of that fiscal 2026 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2025 comparable tax base for land that, on the assessment date for fiscal year 2025, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2026 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2026 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (iii) of the following paragraph referred to as "fiscal 2025 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year machine translation, not official **第四項** 前項において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。 suppl-3251-226/art-18-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4 In the preceding paragraph, the meanings of the terms set forth in the following items are as provided respectively in those items. machine translation, not official **一** 令和五年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1 Fiscal 2023 comparable tax base: the amount specified below according to the category of building land, etc. listed below: machine translation, not official **イ** ロに掲げる令和五年度類似特定用途宅地等以外の令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該令和五年度類似特定用途宅地等が同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る土地であるときは、当該価格に同条に定める率を乗じて得た額） suppl-3251-226/art-18-3/par-4/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1/sub-1 Fiscal 2023 comparable same-use building land, etc. other than the fiscal 2023 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article) machine translation, not official **ロ** 令和五年度分の固定資産税について令和六年改正前の地方税法附則第十八条の規定の適用を受ける令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額） suppl-3251-226/art-18-3/par-4/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1/sub-2 Fiscal 2023 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment for fixed assets tax for fiscal 2023: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) machine translation, not official **二** 令和六年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-18-3/par-4/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-2 Fiscal 2024 comparable tax base: the amount specified below according to the category of building land, etc. listed below: machine translation, not official **イ** ロに掲げる令和六年度類似特定用途宅地等以外の令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該令和六年度類似特定用途宅地等が同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る土地であるときは、当該価格に同条に定める率を乗じて得た額） suppl-3251-226/art-18-3/par-4/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-2/sub-1 Fiscal 2024 comparable same-use building land, etc. other than the fiscal 2024 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article) machine translation, not official **ロ** 令和六年度分の固定資産税について附則第十八条の規定の適用を受ける令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額） suppl-3251-226/art-18-3/par-4/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-2/sub-2 Fiscal 2024 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2024: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) machine translation, not official **三** 令和七年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-18-3/par-4/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-3 Fiscal 2025 comparable tax base: the amount specified below according to the category of building land, etc. listed below: machine translation, not official **イ** ロに掲げる令和七年度類似特定用途宅地等以外の令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度類似特定用途宅地等が同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る土地であるときは、当該価格に同条に定める率を乗じて得た額） suppl-3251-226/art-18-3/par-4/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-3/sub-1 Fiscal 2025 comparable same-use building land, etc. other than the fiscal 2025 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article) machine translation, not official **ロ** 令和七年度分の固定資産税について附則第十八条の規定の適用を受ける令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額） suppl-3251-226/art-18-3/par-4/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-3/sub-2 Fiscal 2025 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2025: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) machine translation, not official **第五項** 令和六年度から令和八年度までの各年度に係る賦課期日において小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る附則第十七条及び第十八条並びに前各項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。 suppl-3251-226/art-18-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-5 With regard to the application of Article 17 and Article 18 of the Supplementary Provisions and the preceding paragraphs to fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. that has, on the assessment date for each such fiscal year, any two or more of a part that is small-scale residential land, a part that is general residential land and a part that is non-residential building land, etc., each of the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. is deemed to be one piece of building land, etc. machine translation, not official --- ## Cites - suppl-3251-226/art-18-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1 - suppl-3251-226/art-18-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2 - suppl-3251-226/art-18-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3 - suppl-3251-226/art-18-3/par-1: 第三項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - suppl-3251-226/art-18-3/par-1: この項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-1: 附則第十七条第六号 → 地方税法 附則第十七条第一項第六号 (Supplementary Provisions, Article 17, paragraph (1), item (vi)), suppl-3251-226/art-17/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6 - suppl-3251-226/art-18-3/par-1: 次項 → 地方税法 附則第十八条の三第二項 (Supplementary Provisions, Article 18-3, paragraph (2)), suppl-3251-226/art-18-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2 - suppl-3251-226/art-18-3/par-1: 第三百四十九条の三の二第二項 → 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-18-3/par-2: 前項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-2/item-1/sub-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-18-3/par-2/item-1/sub-2: 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-18-3/par-2/item-1/sub-2: 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-18-3/par-2/item-1/sub-2: 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-18-3/par-2/item-2/sub-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-18-3/par-2/item-2/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-3251-226/art-18-3/par-2/item-2/sub-2: 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-18-3/par-2/item-2/sub-2: 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-18-3/par-2/item-2/sub-2: 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-18-3/par-2/item-3/sub-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-18-3/par-2/item-3/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-3251-226/art-18-3/par-2/item-3/sub-2: 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-18-3/par-2/item-3/sub-2: 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-18-3/par-2/item-3/sub-2: 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-18-3/par-3: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2 - suppl-3251-226/art-18-3/par-3: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-3: この項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - suppl-3251-226/art-18-3/par-3: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3 - suppl-3251-226/art-18-3/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4 - suppl-3251-226/art-18-3/par-3: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7 - suppl-3251-226/art-18-3/par-3: 第一号 → 地方税法 附則第十八条の三第三項第一号 (Supplementary Provisions, Article 18-3, paragraph (3), item (i)), suppl-3251-226/art-18-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-1 - suppl-3251-226/art-18-3/par-3: 第二号 → 地方税法 附則第十八条の三第三項第二号 (Supplementary Provisions, Article 18-3, paragraph (3), item (ii)), suppl-3251-226/art-18-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-2 - suppl-3251-226/art-18-3/par-3: 第三号 → 地方税法 附則第十八条の三第三項第三号 (Supplementary Provisions, Article 18-3, paragraph (3), item (iii)), suppl-3251-226/art-18-3/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-3 - suppl-3251-226/art-18-3/par-3/item-1: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-3/item-1: この号 → 地方税法 附則第十八条の三第三項第一号 (Supplementary Provisions, Article 18-3, paragraph (3), item (i)), suppl-3251-226/art-18-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-1 - suppl-3251-226/art-18-3/par-3/item-1: 次項第一号 → 地方税法 附則第十八条の三第四項第一号 (Supplementary Provisions, Article 18-3, paragraph (4), item (i)), suppl-3251-226/art-18-3/par-4/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1 - suppl-3251-226/art-18-3/par-3/item-2: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-3/item-2: この号 → 地方税法 附則第十八条の三第三項第二号 (Supplementary Provisions, Article 18-3, paragraph (3), item (ii)), suppl-3251-226/art-18-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-2 - suppl-3251-226/art-18-3/par-3/item-2: 次項第二号 → 地方税法 附則第十八条の三第四項第二号 (Supplementary Provisions, Article 18-3, paragraph (4), item (ii)), suppl-3251-226/art-18-3/par-4/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-2 - suppl-3251-226/art-18-3/par-3/item-3: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-3/item-3: この号 → 地方税法 附則第十八条の三第三項第三号 (Supplementary Provisions, Article 18-3, paragraph (3), item (iii)), suppl-3251-226/art-18-3/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-3 - suppl-3251-226/art-18-3/par-3/item-3: 次項第三号 → 地方税法 附則第十八条の三第四項第三号 (Supplementary Provisions, Article 18-3, paragraph (4), item (iii)), suppl-3251-226/art-18-3/par-4/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-3 - suppl-3251-226/art-18-3/par-4: 前項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - suppl-3251-226/art-18-3/par-4/item-1/sub-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-18-3/par-4/item-1/sub-2: 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-18-3/par-4/item-1/sub-2: 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-18-3/par-4/item-1/sub-2: 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-18-3/par-4/item-2/sub-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-18-3/par-4/item-2/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-3251-226/art-18-3/par-4/item-2/sub-2: 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-18-3/par-4/item-2/sub-2: 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-18-3/par-4/item-2/sub-2: 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-18-3/par-4/item-3/sub-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-18-3/par-4/item-3/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-3251-226/art-18-3/par-4/item-3/sub-2: 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-18-3/par-4/item-3/sub-2: 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-18-3/par-4/item-3/sub-2: 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-18-3/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-3251-226/art-18-3/par-5: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第二項 (Supplementary Provisions, Article 18-3, paragraph (2)), suppl-3251-226/art-18-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2 - suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第四項 (Supplementary Provisions, Article 18-3, paragraph (4)), suppl-3251-226/art-18-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4 ## Cited by 50 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 附則第十八条の三第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - 地方税法 附則第十八条の三第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2 - 地方税法 附則第十八条の三第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - 地方税法 附則第十八条の三第三項第一号 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-1 - 地方税法 附則第十八条の三第三項第二号 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-2 - 地方税法 附則第十八条の三第三項第三号 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-3 - 地方税法 附則第十八条の三第四項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4 - 地方税法 附則第十八条の三第五項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-5 - 地方税法 附則第二十一条の二第二項（住宅用地等に対して課する令和六年度から令和八年度までの各年度分の固定資産税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2 - 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 附則第八条第一項（平成十一年度用途変更宅地等及び平成十一年度類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8/par-1 - 地方税法 附則第十条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1 - 地方税法 附則第十条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2 - 地方税法 附則第十条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3 - 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4 - 地方税法 附則第十三条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-1 - 地方税法 附則第十三条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-2 - 地方税法 附則第十三条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3 - 地方税法 附則第十三条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-4 - 地方税法 附則第十九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-2 - 地方税法 附則第十九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-3 - 地方税法 附則第十五条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1 - 地方税法 附則第十五条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2 - 地方税法 附則第十五条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 - 地方税法 附則第十五条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4 - 地方税法 附則第九条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1 - 地方税法 附則第九条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2 - 地方税法 附則第九条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3 - 地方税法 附則第九条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-4 - 地方税法 附則第十条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1 - 地方税法 附則第十条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2 - 地方税法 附則第十条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3 - 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4 - 地方税法 附則第十八条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1 - 地方税法 附則第十八条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-2 - 地方税法 附則第十八条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3 - 地方税法 附則第十八条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-4 - 地方税法 附則第二十二条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1 - 地方税法 附則第二十二条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-2 - 地方税法 附則第二十二条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3 - 地方税法 附則第二十二条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-4 - 地方税法 附則第十四条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1 - 地方税法 附則第十四条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2 - 地方税法 附則第十四条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3 - 地方税法 附則第十四条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-4 - 地方税法 附則第二十一条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1 - 地方税法 附則第二十一条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2 - 地方税法 附則第二十一条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3 - 地方税法 附則第二十一条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-207, 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