# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（商業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） — address `suppl-3251-226/art-21` - 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-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21 - 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. --- ### 第二十一条（商業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） — Reduction of Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026 on Commercial Land, etc. caption: machine translation, not official suppl-3251-226/art-21 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21 **第一項** 市町村は、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に限り、商業地等に係る当該年度分の固定資産税額（当該商業地等が当該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商業地等であるときは、当該年度の宅地等調整固定資産税額、商業地等据置固定資産税額又は商業地等調整固定資産税額とする。以下この条において同じ。）が、当該商業地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の六以上十分の七未満の範囲内において当該市町村の条例で定める割合を乗じて得た額（当該商業地等が当該年度分の固定資産税について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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額を超える場合には、その超えることとなる額に相当する額を、当該商業地等に係る固定資産税額から減額することができる。 suppl-3251-226/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21/par-1 A municipality may, only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, where the fixed assets tax amount for that fiscal year for commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for that fiscal year, the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax amount for commercial land, etc. for that fiscal year; the same applies hereinafter in this Article) exceeds the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the amount obtained by multiplying the price that is to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc. by a ratio determined by the Municipal Ordinance of the municipality within the range of not less than six-tenths and less than seven-tenths (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), reduce an amount equivalent to the amount of that excess from the fixed assets tax amount for that commercial land, etc. machine translation, not official --- ## Cites - suppl-3251-226/art-21/par-1: 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-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21 - suppl-3251-226/art-21/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-3251-226/art-21/par-1: 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-21/par-1: 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-21/par-1: 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 ## Cited by 4 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 附則第二十一条第一項（商業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/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21/par-1 - 地方税法 附則第二十七条の五第三項（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-3 - 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 --- ## 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-20261027T214204-210, 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