# 地方税法 / Local Tax Act — 第二十二条 (Supplementary Provisions, Article 22)
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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: 第二十二条 (Supplementary Provisions, Article 22)（読替規定） — address `suppl-3251-226/art-22`
- 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-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第二十二条（読替規定） — Provisions on Replacement of Terms
caption: machine translation, not official
suppl-3251-226/art-22 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22
**第一項** 附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土地に係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に限り、第四百十七条第一項中「固定資産の価格等」とあるのは「固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下この項において同じ。）」と、「価格と」とあるのは「価格若しくは同項の比準課税標準額と」とする。
suppl-3251-226/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the phrase "the price, etc. of a fixed asset" in Article 417, paragraph (1) is deemed to be replaced with "the price, etc. of a fixed asset (including the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)", and the phrase "the prices" is deemed to be replaced with "the prices or the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions".
machine translation, not official
**第二項** 附則第十九条の二第二項又は第三項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に係る令和元年度以降の各年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
基準年度に係る賦課期日に所在する土地（以下「基準年度の土地」という。） 基準年度 当該基準年度の土地の基準年度の価格
基準年度の土地で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの 第二年度 当該基準年度の土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該基準年度の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、当該基準年度の土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
基準年度の土地で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの 第三年度 当該基準年度の土地で通常市街化区域農地であるものにあつては当該基準年度の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、当該基準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基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第二年度において新たに固定資産税を課することとなる土地（以下「第二年度の土地」という。） 第二年度 通常市街化区域農地である当該第二年度の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
第二年度の土地で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの 第三年度 当該第二年度の土地で通常市街化区域農地であるものにあつては当該第二年度の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、当該第二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第二年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第三年度において新たに固定資産税を課することとなる土地 第三年度 通常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
suppl-3251-226/art-22/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-2
Solely for fixed assets tax for each fiscal year from fiscal 2019 onward imposed on land to which Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to Article 19-2, paragraph (2) or (3) of the Supplementary Provisions applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
Land located on the assessment date for the base year (hereinafter referred to as "base-year land") Base year Base-year price of that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (2) Second year for that base-year land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (3) Third year for that base-year land that is ordinary farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Land on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land for the second year") Second year the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year, that land being ordinary farmland in an urbanization promotion area
Land for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5) Third year for that land for the second year that is ordinary farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year; and for that land for the second year that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that land for the second year
Land on which fixed assets tax is to be newly imposed in the third year Third year the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land, that land being ordinary farmland in an urbanization promotion area
machine translation, not official
**第三項** 附則第十九条の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について同条第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 令和七年度 当該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を附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二 第一項の表の第二号に掲げる土地 令和七年度 当該土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格
三 第一項の表の第三号に掲げる土地 令和八年度 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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
四 第一項の表の第四号に掲げる土地 令和七年度 通常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を修正基準により修正した価格に比準する価格
五 第一項の表の第五号に掲げる土地 令和八年度 当該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
suppl-3251-226/art-22/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-3
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions, applies (excluding that land in the case where Article 17-2, paragraph (1) of the Supplementary Provisions has come to apply to it for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2025 the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1) Fiscal 2025 for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iii) Land listed in item (iii) of the table in paragraph (1) Fiscal 2026 the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1) Fiscal 2025 the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land, that land being ordinary farmland in an urbanization promotion area
(v) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
machine translation, not official
**第四項** 令和八年度分の固定資産税について附則第十九条の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 令和八年度 当該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を附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二 第一項の表の第二号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
三 第一項の表の第三号に掲げる土地 令和八年度 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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を修正基準により修正した価格に比準する価格
四 第一項の表の第四号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
五 第一項の表の第五号に掲げる土地 令和八年度 当該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を修正基準により修正した価格に比準する価格
suppl-3251-226/art-22/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-4
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2026 the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1) Fiscal 2026 the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
machine translation, not official
**第五項** 附則第十九条の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第二項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第三号に掲げる土地 令和八年度 当該土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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
二 第一項の表の第五号に掲げる土地 令和八年度 当該土地で通常市街化区域農地であるものにあつては当該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、当該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
三 第一項の表の第六号に掲げる土地 令和八年度 通常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
suppl-3251-226/art-22/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-5
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions, applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (iii) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2026 for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(ii) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 for that land that is ordinary 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 building land similar in condition to that land; and for that 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 the same fiscal year on farmland similar to that land
(iii) Land listed in item (vi) of the table in paragraph (1) Fiscal 2026 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 land, that land being ordinary farmland in an urbanization promotion area
machine translation, not official
**第六項** 令和八年度分の固定資産税について附則第十九条の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 令和八年度 当該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を附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二 第一項の表の第二号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
三 第一項の表の第三号に掲げる土地 令和八年度 当該土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格
四 第一項の表の第四号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
五 第一項の表の第五号に掲げる土地 令和八年度 当該土地で通常市街化区域農地であるものにあつては当該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を修正基準により修正した価格に比準する価格、当該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を修正基準により修正した価格に比準する価格
六 第一項の表の第六号に掲げる土地 令和八年度 通常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を修正基準により修正した価格に比準する価格
suppl-3251-226/art-22/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-6
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2026 the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1) Fiscal 2026 for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iv) Land listed in item (iv) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 for that land that is ordinary farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(vi) Land listed in item (vi) of the table in paragraph (1) Fiscal 2026 the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land, that land being ordinary farmland in an urbanization promotion area
machine translation, not official
**第七項** 附則第十九条の二の二第二項又は第三項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に係る令和元年度以降の各年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
基準年度に係る賦課期日に所在する土地（以下「基準年度の土地」という。） 基準年度 当該基準年度の土地の基準年度の価格
基準年度の土地で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの 第二年度 当該基準年度の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。以下この表において同じ。）であるものにあつては当該基準年度の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。以下この表において「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、当該基準年度の土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
基準年度の土地で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの 第三年度 当該基準年度の土地で田園住居地域内市街化区域農地であるものにあつては当該基準年度の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、当該基準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基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第二年度において新たに固定資産税を課することとなる土地（以下「第二年度の土地」という。） 第二年度 田園住居地域内市街化区域農地である当該第二年度の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
第二年度の土地で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの 第三年度 当該第二年度の土地で田園住居地域内市街化区域農地であるものにあつては当該第二年度の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、当該第二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第二年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第三年度において新たに固定資産税を課することとなる土地 第三年度 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
suppl-3251-226/art-22/par-7 · 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
Solely for fixed assets tax for each fiscal year from fiscal 2019 onward imposed on land to which Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to Article 19-2-2, paragraph (2) or (3) of the Supplementary Provisions applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
Land located on the assessment date for the base year (hereinafter referred to as "base-year land") Base year Base-year price of that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (2) Second year for that base-year land that is farmland in an urbanization promotion area in a rural residential zone (meaning the 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 table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table 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 taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (3) Third year for that base-year land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Land on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land for the second year") Second year the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year, that land being farmland in an urbanization promotion area in a rural residential zone
Land for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5) Third year for that land for the second year that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year; and for that land for the second year that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that land for the second year
Land on which fixed assets tax is to be newly imposed in the third year Third year the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
machine translation, not official
**第八項** 附則第十九条の二の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について同条第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 令和七年度 当該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を附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二 第一項の表の第二号に掲げる土地 令和七年度 当該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。以下この表において同じ。）であるものにあつては当該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。以下この表において「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、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格
三 第一項の表の第三号に掲げる土地 令和八年度 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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
四 第一項の表の第四号に掲げる土地 令和七年度 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を修正基準により修正し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
五 第一項の表の第五号に掲げる土地 令和八年度 当該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
suppl-3251-226/art-22/par-8 · 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
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions, applies (excluding that land in the case where Article 17-2, paragraph (1) of the Supplementary Provisions has come to apply to it for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2025 the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1) Fiscal 2025 for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the 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 table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table 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 that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iii) Land listed in item (iii) of the table in paragraph (1) Fiscal 2026 the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1) Fiscal 2025 the price obtained by correcting, under 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 that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
(v) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
machine translation, not official
**第九項** 令和八年度分の固定資産税について附則第十九条の二の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 令和八年度 当該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を附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二 第一項の表の第二号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
三 第一項の表の第三号に掲げる土地 令和八年度 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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を修正基準により修正した価格に比準する価格
四 第一項の表の第四号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
五 第一項の表の第五号に掲げる土地 令和八年度 当該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を修正基準により修正した価格に比準する価格
suppl-3251-226/art-22/par-9 · 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
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2026 the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1) Fiscal 2026 the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
machine translation, not official
**第十項** 附則第十九条の二の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第二項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第三号に掲げる土地 令和八年度 当該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。以下この表において同じ。）であるものにあつては当該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。以下この表において「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、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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
二 第一項の表の第五号に掲げる土地 令和八年度 当該土地で田園住居地域内市街化区域農地であるものにあつては当該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
三 第一項の表の第六号に掲げる土地 令和八年度 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
suppl-3251-226/art-22/par-10 · 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
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions, applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (iii) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2026 for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the 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 table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table 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 fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(ii) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 for that land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under 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 land; and for that 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 the same fiscal year on farmland similar to that land
(iii) Land listed in item (vi) of the table in paragraph (1) Fiscal 2026 the price obtained by correcting, under 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 land, that land being farmland in an urbanization promotion area in a rural residential zone
machine translation, not official
**第十一項** 令和八年度分の固定資産税について附則第十九条の二の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分 年度 価格
一 附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 令和八年度 当該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を附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二 第一項の表の第二号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
三 第一項の表の第三号に掲げる土地 令和八年度 当該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。以下この表において同じ。）であるものにあつては当該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。以下この表において「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、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格
四 第一項の表の第四号に掲げる土地 令和八年度 当該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を修正基準により修正した価格
五 第一項の表の第五号に掲げる土地 令和八年度 当該土地で田園住居地域内市街化区域農地であるものにあつては当該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を修正基準により修正し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を修正基準により修正した価格に比準する価格
六 第一項の表の第六号に掲げる土地 令和八年度 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を修正基準により修正し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
suppl-3251-226/art-22/par-11 · 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
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land Fiscal year Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") Fiscal 2026 the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1) Fiscal 2026 for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the 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 table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table 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 that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that land
(iv) Land listed in item (iv) of the table in paragraph (1) Fiscal 2026 the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1) Fiscal 2026 for that land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under 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 that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that land
(vi) Land listed in item (vi) of the table in paragraph (1) Fiscal 2026 the price obtained by correcting, under 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 that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
machine translation, not official
---
## Cites
- suppl-3251-226/art-22/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-22/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1
- suppl-3251-226/art-22/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4
- suppl-3251-226/art-22/par-1: 第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1
- suppl-3251-226/art-22/par-1: 附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1
- suppl-3251-226/art-22/par-2: 附則第十九条の二第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-3251-226/art-19-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-2
- suppl-3251-226/art-22/par-2: 第三項 → 地方税法 附則第十九条の二第三項 (Supplementary Provisions, Article 19-2, paragraph (3)), suppl-3251-226/art-19-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-3
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/art-349/par-2 · https://japanlaw.org/l/325AC0000000226/art-349/par-2
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/art-349/par-3 · https://japanlaw.org/l/325AC0000000226/art-349/par-3
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/local-tax-act/art-349/par-4 · https://japanlaw.org/l/325AC0000000226/art-349/par-4
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/art-349/par-5 · https://japanlaw.org/l/325AC0000000226/art-349/par-5
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/en/local-tax-act/art-349/par-6 · https://japanlaw.org/l/325AC0000000226/art-349/par-6
- suppl-3251-226/art-22/par-2: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/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-22/par-3: 附則第十九条の二第四項 → 地方税法 附則第十九条の二第四項 (Supplementary Provisions, Article 19-2, paragraph (4)), suppl-3251-226/art-19-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-4
- suppl-3251-226/art-22/par-3: 第五項 → 地方税法 附則第十九条の二第五項 (Supplementary Provisions, Article 19-2, paragraph (5)), suppl-3251-226/art-19-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-5
- suppl-3251-226/art-22/par-3: 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-22/par-3: 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-22/par-3: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-3: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/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-22/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-22/par-4: 附則第十九条の二第四項 → 地方税法 附則第十九条の二第四項 (Supplementary Provisions, Article 19-2, paragraph (4)), suppl-3251-226/art-19-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-4
- suppl-3251-226/art-22/par-4: 第五項 → 地方税法 附則第十九条の二第五項 (Supplementary Provisions, Article 19-2, paragraph (5)), suppl-3251-226/art-19-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-5
- suppl-3251-226/art-22/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-22/par-4: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-4: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-4: 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-22/par-5: 附則第十九条の二第六項 → 地方税法 附則第十九条の二第六項 (Supplementary Provisions, Article 19-2, paragraph (6)), suppl-3251-226/art-19-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-6
- suppl-3251-226/art-22/par-5: 第七項 → 地方税法 附則第十九条の二第七項 (Supplementary Provisions, Article 19-2, paragraph (7)), suppl-3251-226/art-19-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-7
- suppl-3251-226/art-22/par-5: 附則第十七条の二第二項 → 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-22/par-5: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/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-22/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-22/par-5: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-6: 附則第十九条の二第六項 → 地方税法 附則第十九条の二第六項 (Supplementary Provisions, Article 19-2, paragraph (6)), suppl-3251-226/art-19-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-6
- suppl-3251-226/art-22/par-6: 第七項 → 地方税法 附則第十九条の二第七項 (Supplementary Provisions, Article 19-2, paragraph (7)), suppl-3251-226/art-19-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-7
- suppl-3251-226/art-22/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-22/par-6: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-6: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/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-22/par-7: 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-22/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-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/art-349/par-2 · https://japanlaw.org/l/325AC0000000226/art-349/par-2
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/art-349/par-3 · https://japanlaw.org/l/325AC0000000226/art-349/par-3
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/local-tax-act/art-349/par-4 · https://japanlaw.org/l/325AC0000000226/art-349/par-4
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/art-349/par-5 · https://japanlaw.org/l/325AC0000000226/art-349/par-5
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/en/local-tax-act/art-349/par-6 · https://japanlaw.org/l/325AC0000000226/art-349/par-6
- suppl-3251-226/art-22/par-7: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/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
- suppl-3251-226/art-22/par-8: 附則第十九条の二の二第四項 → 地方税法 附則第十九条の二の二第四項 (Supplementary Provisions, Article 19-2-2, paragraph (4)), 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
- suppl-3251-226/art-22/par-8: 第五項 → 地方税法 附則第十九条の二の二第五項 (Supplementary Provisions, Article 19-2-2, paragraph (5)), 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
- suppl-3251-226/art-22/par-8: 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-22/par-8: 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-22/par-8: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-8: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-8: 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-22/par-8: 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-22/par-9: 附則第十九条の二の二第四項 → 地方税法 附則第十九条の二の二第四項 (Supplementary Provisions, Article 19-2-2, paragraph (4)), 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
- suppl-3251-226/art-22/par-9: 第五項 → 地方税法 附則第十九条の二の二第五項 (Supplementary Provisions, Article 19-2-2, paragraph (5)), 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
- suppl-3251-226/art-22/par-9: 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-22/par-9: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-9: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-9: 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-22/par-10: 附則第十九条の二の二第六項 → 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-22/par-10: 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-22/par-10: 附則第十七条の二第二項 → 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-22/par-10: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-10: 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-22/par-10: 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-22/par-10: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-11: 附則第十九条の二の二第六項 → 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-22/par-11: 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-22/par-11: 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-22/par-11: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/art-409/par-1 · https://japanlaw.org/l/325AC0000000226/art-409/par-1
- suppl-3251-226/art-22/par-11: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-11: 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
25 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 附則第二十二条第三項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-3
- 地方税法 附則第二十二条第四項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-4
- 地方税法 附則第二十二条第五項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-5
- 地方税法 附則第二十二条第六項（読替規定） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-6
- 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 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7/par-1
- 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-5/par-1
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7/par-1
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8/par-1
- 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
---
## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-256, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-211, 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-20261027T214204-211, 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