# 地方税法 / Local Tax Act — 第二十五条の三 (Supplementary Provisions, Article 25-3)

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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: 第二十五条の三 (Supplementary Provisions, Article 25-3) — address `suppl-3251-226/art-25-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十五条の三
<sup>suppl-3251-226/art-25-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3</sup>

**第一項**  附則第二十五条第六項において読み替えられた附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八年度までの各年度に係る賦課期日において次の表の上欄に掲げる宅地等に該当するもの（第三項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の都市計画税については、附則第十七条第六号に規定する前年度課税標準額は、同号ロの規定にかかわらず、当該用途変更宅地等に係る当該各年度の前年度分の固定資産税の課税標準の基礎となつた価格に、当該用途変更宅地等が当該各年度に係る賦課期日において該当した同表の上欄に掲げる宅地等に当該各年度の前年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この項及び次項において「特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る特定用途前年度課税標準額の総額を当該特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額とする。
小規模住宅用地	小規模住宅用地以外の宅地等又は小規模住宅用地である部分及び小規模住宅用地以外である部分を併せ有する宅地等
一般住宅用地	一般住宅用地以外の宅地等又は一般住宅用地である部分及び一般住宅用地以外である部分を併せ有する宅地等
非住宅用宅地等	非住宅用宅地等以外の宅地等又は非住宅用宅地等である部分及び非住宅用宅地等以外である部分を併せ有する宅地等
<sup>suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1</sup>
Among building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to Article 25, paragraph (6) of the Supplementary Provisions that falls, on the assessment date for each fiscal year from fiscal 2024 through fiscal 2026, under the building land, etc. set forth in the left-hand column of the following table (excluding building land, etc. to which paragraph (3) applies), the building land, etc. that fell, on the assessment date for the previous fiscal year of each such fiscal year, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), with regard to city planning tax for each such fiscal year pertaining to it, the prior-year tax base prescribed in Article 17, item (vi) of the Supplementary Provisions is, notwithstanding (b) of that item, the amount obtained by multiplying the price that served as the basis of the tax base of fixed assets tax for the previous fiscal year of each such fiscal year on that change-of-use building land, etc. by the figure obtained by dividing the total amount of the previous year's tax base of specified-use land pertaining to specified-use building land, etc. (meaning, among land that fell, on the assessment date for the previous fiscal year of each such fiscal year, under the building land, etc. set forth in the left-hand column of the table that the change-of-use building land, etc. fell under on the assessment date for each such fiscal year, land on which city planning tax was imposed in the previous fiscal year; hereinafter in this paragraph and the following paragraph referred to as "specified-use building land, etc.") that was located within the municipality on the assessment date for the previous fiscal year by the total amount of the price that served as the basis of the tax base of fixed assets tax for the previous fiscal year pertaining to that specified-use building land, etc. that was located within the municipality on the assessment date for the previous fiscal year.
Small-scale residential land	Building land, etc. other than small-scale residential land, or building land, etc. having both a portion that is small-scale residential land and a portion that is other than small-scale residential land
General residential land	Building land, etc. other than general residential land, or building land, etc. having both a portion that is general residential land and a portion that is other than general residential land
Non-residential building land, etc.	Building land, etc. other than non-residential building land, etc., or building land, etc. having both a portion that is non-residential building land, etc. and a portion that is other than non-residential building land, etc.
<sup>machine translation, not official</sup>

**第二項**  前項の「特定用途前年度課税標準額」とは、次の各号に掲げる年度の区分に応じ、当該各号に定める額をいう。
<sup>suppl-3251-226/art-25-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2</sup>
The "previous year's tax base of specified-use land" in the preceding paragraph means the amount specified in each of the following items according to the category of fiscal year set forth in that item.
<sup>machine translation, not official</sup>

  **一**  令和六年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-1</sup>
  Fiscal 2024: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-1/sub-1</sup>
    specified-use building land, etc. other than the specified-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2023, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十五条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-1/sub-2</sup>
    specified-use building land, etc. to which Article 25 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023: the amount that is to be the tax base of city planning tax for fiscal 2023 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **二**  令和七年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-2</sup>
  Fiscal 2025: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-2/sub-1</sup>
    specified-use building land, etc. other than the specified-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2024, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の都市計画税について附則第二十五条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-2/sub-2</sup>
    specified-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2024: the amount that is to be the tax base of city planning tax for fiscal 2024 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for fiscal 2024, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **三**  令和八年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-3</sup>
  Fiscal 2026: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-3/sub-1</sup>
    specified-use building land, etc. other than the specified-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2025, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の都市計画税について附則第二十五条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-3/sub-2</sup>
    specified-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2025: the amount that is to be the tax base of city planning tax for fiscal 2025 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for fiscal 2025, the amount obtained by dividing that amount by the rate prescribed in those provisions).
    <sup>machine translation, not official</sup>

**第三項**  附則第二十五条第六項において読み替えられた附則第十八条第六項第二号に掲げる宅地等で令和六年度に係る賦課期日において第一項の表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和五年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和六年度類似用途変更宅地等」という。）、同条第六項第三号に掲げる宅地等で令和七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和六年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和七年度類似用途変更宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和七年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和八年度類似用途変更宅地等」という。）に係る附則第十七条第七号に規定する比準課税標準額は、同号の規定にかかわらず、令和六年度類似用途変更宅地等に係る令和六年度分の都市計画税にあつては第一号に掲げる額、令和七年度類似用途変更宅地等に係る令和七年度分の都市計画税にあつては第二号に掲げる額、令和八年度類似用途変更宅地等に係る令和八年度分の都市計画税にあつては第三号に掲げる額とする。
<sup>suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3</sup>
Among building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to Article 25, paragraph (6) of the Supplementary Provisions that falls, on the assessment date for fiscal 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1), that whose similar land fell, on the assessment date for fiscal 2023, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "fiscal 2024 similar-use-changed building land, etc."), among building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions as so replaced that falls, on the assessment date for fiscal 2025, under the building land, etc. set forth in the left-hand column of that table, that whose similar land fell, on the assessment date for fiscal 2024, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "fiscal 2025 similar-use-changed building land, etc."), or among building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions as so replaced that falls, on the assessment date for fiscal 2026, under the building land, etc. set forth in the left-hand column of that table, that whose similar land fell, on the assessment date for fiscal 2025, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "fiscal 2026 similar-use-changed building land, etc."), the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item, the amount set forth in item (i) for city planning tax for fiscal 2024 on fiscal 2024 similar-use-changed building land, etc., the amount set forth in item (ii) for city planning tax for fiscal 2025 on fiscal 2025 similar-use-changed building land, etc., and the amount set forth in item (iii) for city planning tax for fiscal 2026 on fiscal 2026 similar-use-changed building land, etc.
<sup>machine translation, not official</sup>

  **一**  当該令和六年度類似用途変更宅地等の類似土地に係る令和五年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和六年度類似用途変更宅地等が令和六年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和五年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この号及び次項第一号において「令和五年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和五年度類似課税標準額の総額を当該令和五年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-25-3/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-1</sup>
  the amount obtained by multiplying the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 on similar land of that fiscal 2024 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2023 comparable tax base pertaining to fiscal 2023 comparable same-use building land, etc. (meaning, among land that fell, on the assessment date for fiscal 2023, under the building land, etc. set forth in the left-hand column of the table in paragraph (1) that the fiscal 2024 similar-use-changed building land, etc. fell under on the assessment date for fiscal 2024, land on which city planning tax was imposed in fiscal 2023; the same applies hereinafter in this item and item (i) of the following paragraph) that was located within the municipality on the assessment date for fiscal 2023 by the total amount of the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 pertaining to that fiscal 2023 comparable same-use building land, etc. that was located within the municipality on the assessment date for fiscal 2023;
  <sup>machine translation, not official</sup>

  **二**  当該令和七年度類似用途変更宅地等の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和七年度類似用途変更宅地等が令和七年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和六年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この号及び次項第二号において「令和六年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和六年度類似課税標準額の総額を当該令和六年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-25-3/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-2</sup>
  the amount obtained by multiplying 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 2025 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2024 comparable tax base pertaining to fiscal 2024 comparable same-use building land, etc. (meaning, among land that fell, on the assessment date for fiscal 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1) that the fiscal 2025 similar-use-changed building land, etc. fell under on the assessment date for fiscal 2025, land on which city planning tax was imposed in fiscal 2024; the same applies hereinafter in this item and item (ii) of the following paragraph) that was located within the municipality on the assessment date for fiscal 2024 by the total amount of the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 pertaining to that fiscal 2024 comparable same-use building land, etc. that was located within the municipality on the assessment date for fiscal 2024;
  <sup>machine translation, not official</sup>

  **三**  当該令和八年度類似用途変更宅地等の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和八年度類似用途変更宅地等が令和八年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和七年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この号及び次項第三号において「令和七年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和七年度類似課税標準額の総額を当該令和七年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-25-3/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-3</sup>
  the amount obtained by multiplying 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 2026 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2025 comparable tax base pertaining to fiscal 2025 comparable same-use building land, etc. (meaning, among land that fell, on the assessment date for fiscal 2025, under the building land, etc. set forth in the left-hand column of the table in paragraph (1) that the fiscal 2026 similar-use-changed building land, etc. fell under on the assessment date for fiscal 2026, land on which city planning tax was imposed in fiscal 2025; the same applies hereinafter in this item and item (iii) of the following paragraph) that was located within the municipality on the assessment date for fiscal 2025 by the total amount of the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 pertaining to that fiscal 2025 comparable same-use building land, etc. that was located within the municipality on the assessment date for fiscal 2025.
  <sup>machine translation, not official</sup>

**第四項**  前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-3251-226/art-25-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4</sup>
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  令和五年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-4/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-1</sup>
  Fiscal 2023 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和五年度類似特定用途宅地等以外の令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該令和五年度類似特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-1/sub-1</sup>
    fiscal 2023 comparable same-use building land, etc. other than the fiscal 2023 comparable same-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 on that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2023, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十五条の規定の適用を受ける令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-1/sub-2</sup>
    fiscal 2023 comparable same-use building land, etc. to which Article 25 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023: the amount that is to be the tax base of city planning tax for fiscal 2023 prescribed in that Article on that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **二**  令和六年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-4/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-2</sup>
  Fiscal 2024 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和六年度類似特定用途宅地等以外の令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該令和六年度類似特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-2/sub-1</sup>
    fiscal 2024 comparable same-use building land, etc. other than the fiscal 2024 comparable same-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2024, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の都市計画税について附則第二十五条の規定の適用を受ける令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-2/sub-2</sup>
    fiscal 2024 comparable same-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2024: the amount that is to be the tax base of city planning tax for fiscal 2024 prescribed in that Article on that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for fiscal 2024, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **三**  令和七年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-4/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-3</sup>
  Fiscal 2025 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和七年度類似特定用途宅地等以外の令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度類似特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-3/sub-1</sup>
    fiscal 2025 comparable same-use building land, etc. other than the fiscal 2025 comparable same-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2025, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の都市計画税について附則第二十五条の規定の適用を受ける令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-3/sub-2</sup>
    fiscal 2025 comparable same-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2025: the amount that is to be the tax base of city planning tax for fiscal 2025 prescribed in that Article on that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for fiscal 2025, the amount obtained by dividing that amount by the rate prescribed in those provisions).
    <sup>machine translation, not official</sup>

**第五項**  令和六年度から令和八年度までの各年度に係る賦課期日において小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の都市計画税に係る附則第十七条及び第二十五条並びに前各項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
<sup>suppl-3251-226/art-25-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-5</sup>
With regard to the application of Articles 17 and 25 of the Supplementary Provisions and the preceding paragraphs to city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. that, on the assessment date for each such fiscal year, has two or more of a portion that is small-scale residential land, a portion that is general residential land and a portion that is non-residential building land, etc., each such portion that is small-scale residential land, general residential land or non-residential building land, etc. is deemed to be a single parcel of building land, etc.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-25-3/par-1: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-3251-226/art-25/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-6
- suppl-3251-226/art-25-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-25-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-25-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-25-3/par-1: 第三項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-1: この項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-1: 附則第十七条第六号 → 地方税法 附則第十七条第一項第六号 (Supplementary Provisions, Article 17, paragraph (1), item (vi)), suppl-3251-226/art-17/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6
- suppl-3251-226/art-25-3/par-1: 次項 → 地方税法 附則第二十五条の三第二項 (Supplementary Provisions, Article 25-3, paragraph (2)), suppl-3251-226/art-25-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2
- suppl-3251-226/art-25-3/par-2: 前項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-2/item-1/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-3251-226/art-25-3/par-2/item-2/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-3251-226/art-25-3/par-2/item-2/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-2/item-3/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-3251-226/art-25-3/par-2/item-3/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-3: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-3251-226/art-25/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-6
- suppl-3251-226/art-25-3/par-3: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-25-3/par-3: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3: この項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-3: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-25-3/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-25-3/par-3: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-25-3/par-3: 第一号 → 地方税法 附則第二十五条の三第三項第一号 (Supplementary Provisions, Article 25-3, paragraph (3), item (i)), suppl-3251-226/art-25-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-1
- suppl-3251-226/art-25-3/par-3: 第二号 → 地方税法 附則第二十五条の三第三項第二号 (Supplementary Provisions, Article 25-3, paragraph (3), item (ii)), suppl-3251-226/art-25-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-2
- suppl-3251-226/art-25-3/par-3: 第三号 → 地方税法 附則第二十五条の三第三項第三号 (Supplementary Provisions, Article 25-3, paragraph (3), item (iii)), suppl-3251-226/art-25-3/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-3
- suppl-3251-226/art-25-3/par-3/item-1: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3/item-1: この号 → 地方税法 附則第二十五条の三第三項第一号 (Supplementary Provisions, Article 25-3, paragraph (3), item (i)), suppl-3251-226/art-25-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-1
- suppl-3251-226/art-25-3/par-3/item-1: 次項第一号 → 地方税法 附則第二十五条の三第四項第一号 (Supplementary Provisions, Article 25-3, paragraph (4), item (i)), suppl-3251-226/art-25-3/par-4/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-1
- suppl-3251-226/art-25-3/par-3/item-2: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3/item-2: この号 → 地方税法 附則第二十五条の三第三項第二号 (Supplementary Provisions, Article 25-3, paragraph (3), item (ii)), suppl-3251-226/art-25-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-2
- suppl-3251-226/art-25-3/par-3/item-2: 次項第二号 → 地方税法 附則第二十五条の三第四項第二号 (Supplementary Provisions, Article 25-3, paragraph (4), item (ii)), suppl-3251-226/art-25-3/par-4/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-2
- suppl-3251-226/art-25-3/par-3/item-3: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3/item-3: この号 → 地方税法 附則第二十五条の三第三項第三号 (Supplementary Provisions, Article 25-3, paragraph (3), item (iii)), suppl-3251-226/art-25-3/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-3
- suppl-3251-226/art-25-3/par-3/item-3: 次項第三号 → 地方税法 附則第二十五条の三第四項第三号 (Supplementary Provisions, Article 25-3, paragraph (4), item (iii)), suppl-3251-226/art-25-3/par-4/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-3
- suppl-3251-226/art-25-3/par-4: 前項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-4/item-1/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-3251-226/art-25-3/par-4/item-2/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-3251-226/art-25-3/par-4/item-2/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-4/item-3/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-3251-226/art-25-3/par-4/item-3/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-3251-226/art-25-3/par-5: 第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第二項 (Supplementary Provisions, Article 25-3, paragraph (2)), suppl-3251-226/art-25-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第四項 (Supplementary Provisions, Article 25-3, paragraph (4)), suppl-3251-226/art-25-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4

## Cited by

21 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 附則第二十五条の三第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1
- 地方税法 附則第二十五条の三第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2
- 地方税法 附則第二十五条の三第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3
- 地方税法 附則第二十五条の三第三項第一号 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-1
- 地方税法 附則第二十五条の三第三項第二号 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-2
- 地方税法 附則第二十五条の三第三項第三号 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3/item-3
- 地方税法 附則第二十五条の三第四項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4
- 地方税法 附則第二十五条の三第五項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-5
- 地方税法 附則第二十七条の四の二第二項（住宅用地等に対して課する令和六年度から令和八年度までの各年度分の都市計画税の減額） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- 地方税法 附則第二十九条の八第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8/par-1
- 地方税法 附則第十三条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-1
- 地方税法 附則第十九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-2
- 地方税法 附則第十九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-3
- 地方税法 附則第十五条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1
- 地方税法 附則第九条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1
- 地方税法 附則第十条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
- 地方税法 附則第十八条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1
- 地方税法 附則第二十二条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1
- 地方税法 附則第十四条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1
- 地方税法 附則第二十一条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1

---

## 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-20261027T202151-256, 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-20261027T202151-256, 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