# 地方税法 / Local Tax Act — 第十九条の二の二 (Supplementary Provisions, Article 19-2-2)
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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: 第十九条の二の二 (Supplementary Provisions, Article 19-2-2)（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — address `suppl-3251-226/art-19-2-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.
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### 第十九条の二の二（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2019 on Farmland in an Urbanization Promotion Area in a Rural Residential Zone
caption: machine translation, not official
suppl-3251-226/art-19-2-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2
**第一項** 令和元年度以降の各年度に係る賦課期日に所在する田園住居地域内市街化区域農地に対して課する固定資産税の課税標準となるべき価格については、当該田園住居地域内市街化区域農地とその状況が類似する宅地の固定資産税の課税標準とされる価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。）により補正した価格により定められるべきものとする。
suppl-3251-226/art-19-2-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-1
With regard to the price to be the tax base for fixed assets tax imposed on farmland in an urbanization promotion area in a rural residential zone located on the assessment date for each fiscal year from fiscal year 2019 onward, the price is to be determined as the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone), the price derived by comparison with the price made the tax base for fixed assets tax for building land similar in condition to that farmland in an urbanization promotion area in a rural residential zone.
machine translation, not official
**第二項** 令和元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、新たに田園住居地域内市街化区域農地となり、又は田園住居地域内市街化区域農地であつた土地が市街化区域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 附則第十九条の二の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の 田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この条において同じ。）となつた土地にあつては当該土地とその状況が類似する宅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を第三百八十八条第一項に規定する固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この条において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格で、市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この条において同じ。）以外の農地となつた土地にあつて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
比準する価格で土地課税台帳等又は家屋課税台帳等 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 附則第十九条の二の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の 田園住居地域内市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で、市街化区域農地以外の農地となつた土地にあつて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
価格で土地課税台帳等又は家屋課税台帳等 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十九条の二の二第二項に規定する事情がある場合においては、田園住居地域内市街化区域農地となつた土地に対して
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 土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した
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 附則第十九条の二の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の 田園住居地域内市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で、市街化区域農地以外の農地となつた土地にあつて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
比準する価格で土地課税台帳等又は家屋課税台帳等 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十九条の二の二第二項に規定する事情がある場合においては、田園住居地域内市街化区域農地となつた土地に対して
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 土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した
土地課税台帳等又は家屋課税台帳等 土地課税台帳等
suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-2
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there are circumstances in which it newly becomes farmland in an urbanization promotion area in a rural residential zone, or land that was farmland in an urbanization promotion area in a rural residential zone becomes farmland other than farmland in an urbanization promotion area, 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) if, 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 if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the second year
the price based on comparison with the base-year price of land or houses similar to that land or house for land that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price obtained by correcting, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this Article referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. which has been registered in the land tax ledgers, etc.
Paragraph (3) if, 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 if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the third year
the price based on comparison with the base-year price of land or houses similar to that land or house for land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. which has been registered in the land tax ledgers, etc.
Paragraph (4) The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year") Where, as of the assessment date for fixed assets tax for the second year, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year"), the tax base of fixed assets tax for the second year imposed on land that has become farmland in an urbanization promotion area in a rural residential zone
the price based on comparison with the base-year price of land or houses similar to that land or house the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. which has been registered in the land tax ledgers, etc.
Paragraph (5) if, 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 if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year
the price based on comparison with the base-year price of land or houses similar to that land or house for land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. which has been registered in the land tax ledgers, etc.
Paragraph (6) The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year") Where, as of the assessment date for fixed assets tax for the third year, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year"), the tax base of fixed assets tax for the third year imposed on land that has become farmland in an urbanization promotion area in a rural residential zone
the price based on comparison with the base-year price of land or houses similar to that land or house the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. which has been registered in the land tax ledgers, etc.
machine translation, not official
**第三項** 令和二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、田園住居地域内市街化区域農地である田若しくは畑が田園住居地域内市街化区域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。）があり、又は田園住居地域内市街化区域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 附則第十九条の二の二第三項に規定する
当該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 田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この条において同じ。）である当該土地とその状況が類似する宅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を第三百八十八条第一項に規定する固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。次項及び第五項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格で土地課税台帳等
第三項 前項各号に掲げる 附則第十九条の二の二第三項に規定する
当該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 田園住居地域内市街化区域農地である当該土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で土地課税台帳等
第五項 第二項各号に掲げる 附則第十九条の二の二第三項に規定する
当該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 田園住居地域内市街化区域農地である当該土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で土地課税台帳等
suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-3
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2020 or later, there is a change of land category under which paddy fields or upland fields that are farmland in an urbanization promotion area in a rural residential zone become upland fields or paddy fields that are farmland in an urbanization promotion area in a rural residential zone (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 farmland in an urbanization promotion area in a rural residential zone, 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 19-2-2, paragraph (3) of the Supplementary Provisions
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. the price obtained by correcting, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in the following paragraph and paragraph (5) referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), which has been registered in the land tax ledgers, etc.
Paragraph (3) set out in the items of the preceding paragraph prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
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. the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone, which has been registered in the land tax ledgers, etc.
Paragraph (5) set out in the items of paragraph (2) prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
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. the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone, which has been registered in the land tax ledgers, etc.
machine translation, not official
**第四項** 令和七年度に係る賦課期日において第二項に規定する事情がある土地（第六項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二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。
第一項 若しくは第四号に掲げる土地 又は第四号に掲げる土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項において同じ。）となつたもの
固定資産税又は 固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、当該土地が同表の第二号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、
若しくは第六号 又は第六号
、当該土地の類似土地の当該年度 当該土地の類似土地の同年度
第一項の表第二号 第三百四十九条第二項各号に掲げる事情があるため、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 附則第十九条の二の二第二項に規定する事情がある
当該令和六年度の土地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 当該令和六年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地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に比準する価格
第一項の表第四号 当該土地の類似土地 田園住居地域内市街化区域農地となつた当該土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項 第三号、第五号若しくは第六号 第三号若しくは第五号
suppl-3251-226/art-19-2-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-4
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in paragraph (6) or (7)), 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 (1) where that land is land listed in item (ii) or (iv) of that table where that land is land listed in item (ii) or (iv) of that table that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)
, or for fixed assets tax for fiscal 2026 , the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (ii) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land, and, for fixed assets tax for fiscal 2026
item (iii), (v) or (vi) of that table item (iii), (v) or (vi) of that table
the price before adjustment for that fiscal year of similar land of that land the price before adjustment for that fiscal year of similar land of that land
Item (ii) of the table in paragraph (1) that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2025, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality for which, on the assessment date for fiscal 2025, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2024 land for that fiscal 2024 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on farmland similar to that fiscal 2024 land
Item (iv) of the table in paragraph (1) similar land of that land building land similar in condition to that land, which has become farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on
Paragraph (2) item (iii), (v) or (vi) item (iii) or (v)
machine translation, not official
**第五項** 令和七年度に係る賦課期日において第三項に規定する事情がある土地（次項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二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。
第一項 若しくは第四号 又は第四号
固定資産税又は 固定資産税にあつては田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、
若しくは第六号 又は第六号
、当該土地の類似土地の当該年度 当該土地の類似土地の同年度
第一項の表第二号 第三百四十九条第二項各号に掲げる 附則第十九条の二の二第三項に規定する
当該令和六年度の土地の類似土地 田園住居地域内市街化区域農地である当該令和六年度の土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第一項の表第四号 当該土地の類似土地 田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項 第三号、第五号若しくは第六号 第三号若しくは第五号
suppl-3251-226/art-19-2-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-5
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in the following paragraph or paragraph (7)), 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 (1) item (ii) or (iv) of that table item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 , the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), and, for fixed assets tax for fiscal 2026
item (iii), (v) or (vi) of that table item (iii), (v) or (vi) of that table
the price before adjustment for that fiscal year of similar land of that land the price before adjustment for that fiscal year of similar land of that land
Item (ii) of the table in paragraph (1) set forth in the items of Article 349, paragraph (2) prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2024 land building land similar in condition to that fiscal 2024 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on
Item (iv) of the table in paragraph (1) similar land of that land building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on
Paragraph (2) item (iii), (v) or (vi) item (iii) or (v)
machine translation, not official
**第六項** 令和八年度に係る賦課期日において第二項に規定する事情がある土地に対する附則第十七条の二第一項及び第二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。
第一項 若しくは第四号 又は第四号
又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、 にあつては
類似土地の当該年度 類似土地の同年度
価格と 価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項及び次項において同じ。）となつたものである場合における令和八年度分の固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項及び次項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、当該土地が同表の第三号又は第五号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項及び次項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格と
第一項の表第三号 第三百四十九条第二項各号に掲げる事情があるため、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 附則第十九条の二の二第二項に規定する事情がある
当該令和六年度の土地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 当該令和六年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農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
第一項の表第五号 第三百四十九条第二項各号に掲げる事情があるため、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 附則第十九条の二の二第二項に規定する事情がある
当該令和七年度の土地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 当該令和七年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度の土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和七年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度の土地に類似する農地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に比準する価格
第一項の表第六号 当該令和八年度の土地の類似土地 田園住居地域内市街化区域農地となつた当該令和八年度の土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項 これらの土地の類似土地 田園住居地域内市街化区域農地となつたものとその状況が類似する宅地若しくは同表の第三号若しくは第五号に掲げる土地で市街化区域農地以外の農地となつたものに類似する農地
の類似土地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に比準する価格） で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度適用土地とその状況が類似する宅地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に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格とし、当該令和七年度適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度適用土地に類似する農地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に比準する価格とする。）
にあつては当該令和七年度類似適用土地の類似土地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に比準する価格 で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度類似適用土地とその状況が類似する宅地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に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格をいい、令和七年度類似適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度類似適用土地に類似する農地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に比準する価格
suppl-3251-226/art-19-2-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-6
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2026, 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 (1) item (ii) or (iv) of that table item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable , the price comparable
the price before adjustment for that fiscal year the price before adjustment for that fiscal year
of similar land of that land; of similar land of that land, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land;
Item (iii) of the table in paragraph (1) that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2024 land for that fiscal 2024 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2024 land
Item (v) of the table in paragraph (1) that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 land for that fiscal 2025 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2025 land, and, for that fiscal 2025 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2025 land
Item (vi) of the table in paragraph (1) similar land of that fiscal 2026 land building land similar in condition to that fiscal 2026 land, which has become farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Paragraph (2) whose similar land is fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone and building land similar in condition to which is fiscal 2025 adjusted land, or on land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area and farmland similar to which is fiscal 2025 adjusted land
the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that fiscal 2025 adjusted land) for that fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that fiscal 2025 adjusted land, and for that fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that fiscal 2025 adjusted land)
for land comparable to fiscal 2025 adjusted land, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that land comparable to fiscal 2025 adjusted land for land comparable to fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land comparable to fiscal 2025 adjusted land, and for land comparable to fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that land comparable to fiscal 2025 adjusted land
machine translation, not official
**第七項** 令和八年度に係る賦課期日において第三項に規定する事情がある土地に対する附則第十七条の二第一項及び第二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。
第一項 若しくは第四号 又は第四号
又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、 にあつては
類似土地の当該年度 類似土地の同年度
価格と 価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項及び次項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項及び次項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格と
第一項の表第三号 第三百四十九条第二項各号に掲げる 附則第十九条の二の二第三項に規定する
当該令和六年度の土地の類似土地 田園住居地域内市街化区域農地である当該令和六年度の土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第一項の表第五号 第三百四十九条第二項各号に掲げる 附則第十九条の二の二第三項に規定する
当該令和七年度の土地の類似土地 田園住居地域内市街化区域農地である当該令和七年度の土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第一項の表第六号 当該令和八年度の土地の類似土地 田園住居地域内市街化区域農地である当該令和八年度の土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項 土地でこれらの土地の類似土地 田園住居地域内市街化区域農地である土地とその状況が類似する宅地
当該令和七年度適用土地の類似土地 田園住居地域内市街化区域農地である当該令和七年度適用土地とその状況が類似する宅地
比準する価格 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
当該令和七年度類似適用土地の類似土地 田園住居地域内市街化区域農地である当該令和七年度類似適用土地とその状況が類似する宅地
suppl-3251-226/art-19-2-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-7
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2026, 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 (1) item (ii) or (iv) of that table item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable , the price comparable
the price before adjustment for that fiscal year the price before adjustment for that fiscal year
of similar land of that land; of similar land of that land, and, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph);
Item (iii) of the table in paragraph (1) set forth in the items of Article 349, paragraph (2) prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2024 land building land similar in condition to that fiscal 2024 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Item (v) of the table in paragraph (1) set forth in the items of Article 349, paragraph (2) prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2025 land building land similar in condition to that fiscal 2025 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Item (vi) of the table in paragraph (1) similar land of that fiscal 2026 land building land similar in condition to that fiscal 2026 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Paragraph (2) land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land land listed in item (iii), (v) or (vi) of the table in the preceding paragraph that is farmland in an urbanization promotion area in a rural residential zone and building land similar in condition to which
similar land of that fiscal 2025 adjusted land building land similar in condition to that fiscal 2025 adjusted land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on
similar land of that land comparable to fiscal 2025 adjusted land building land similar in condition to that land comparable to fiscal 2025 adjusted land that is farmland in an urbanization promotion area in a rural residential zone
machine translation, not official
---
## Cites
- suppl-3251-226/art-19-2-2/par-2: 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-19-2-2/par-2: 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-19-2-2/par-2: 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-19-2-2/par-2: 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-19-2-2/par-2: 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-19-2-2/par-2: 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-19-2-2/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-19-2-2/par-2: 附則第十九条の二の二第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-19-2-2/par-2: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/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-19-2-2/par-3: 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-19-2-2/par-3: 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-19-2-2/par-3: 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-19-2-2/par-3: 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-19-2-2/par-3: 附則第十九条の二の二第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-19-2-2/par-3: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/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-19-2-2/par-4: 第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-19-2-2/par-4: 第六項 → 地方税法 附則第十九条の二の二第六項 (Supplementary Provisions, Article 19-2-2, paragraph (6)), suppl-3251-226/art-19-2-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-6
- suppl-3251-226/art-19-2-2/par-4: 第七項 → 地方税法 附則第十九条の二の二第七項 (Supplementary Provisions, Article 19-2-2, paragraph (7)), suppl-3251-226/art-19-2-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-7
- suppl-3251-226/art-19-2-2/par-4: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-4: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-4: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-4: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-5: 第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-19-2-2/par-5: 次項 → 地方税法 附則第十九条の二の二第六項 (Supplementary Provisions, Article 19-2-2, paragraph (6)), suppl-3251-226/art-19-2-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-6
- suppl-3251-226/art-19-2-2/par-5: 第七項 → 地方税法 附則第十九条の二の二第七項 (Supplementary Provisions, Article 19-2-2, paragraph (7)), suppl-3251-226/art-19-2-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-7
- suppl-3251-226/art-19-2-2/par-5: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-5: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-5: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-5: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-6: 第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-19-2-2/par-6: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-6: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-6: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-6: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-7: 第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-19-2-2/par-7: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-7: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-7: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-7: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
## Cited by
16 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第十九条の二第一項（通常市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- 地方税法 附則第十九条の二の二第二項（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-2
- 地方税法 附則第十九条の二の二第三項（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-3
- 地方税法 附則第十九条の二の二第四項（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-4
- 地方税法 附則第十九条の二の二第五項（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-5
- 地方税法 附則第十九条の二の二第六項（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-6
- 地方税法 附則第十九条の二の二第七項（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2/par-7
- 地方税法 附則第二十二条第七項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-7
- 地方税法 附則第二十二条第八項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-8
- 地方税法 附則第二十二条第九項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-9
- 地方税法 附則第二十二条第十項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-10
- 地方税法 附則第二十二条第十一項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-11
- 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 附則第九条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7
- 地方税法 附則第二十条第十項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-10
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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-20261027T214204-208, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-209, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-210, 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