# 地方税法 / Local Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十八条 (Supplementary Provisions, Article 28)（土地課税台帳等の登録事項等の特例） — address `suppl-3251-226/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十八条（土地課税台帳等の登録事項等の特例） — Special Provisions on Matters to Be Registered in Land Tax Ledgers, etc. caption: machine translation, not official suppl-3251-226/art-28 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28 **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、市町村長は、第三百八十一条及び附則第十五条の五に定めるもののほか、次の各号に掲げる土地の区分に応じ、当該各号に定める額を土地課税台帳等に登録するほか、当該土地が当該年度において新たに固定資産税を課されることとなる場合又は当該年度に係る賦課期日において当該土地につき地目の変換等がある場合には、当該年度においては、当該土地の比準課税標準額（当該土地に係る比準課税標準額が二以上ある場合には、これらの合算額）を土地課税台帳等に登録しなければならない。 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 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 mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc. the amount specified in each of the following items according to the classification of land set forth in that item, and, where fixed assets tax is to be newly imposed on that land in that fiscal year or where there is a change of land category, etc. of that land on the assessment date for that fiscal year, register the comparison-based tax base of that land (where there are two or more comparison-based tax bases for that land, the total of them) in the land tax ledgers, etc. in that fiscal year. machine translation, not official **一** 調整対象宅地等　当該調整対象宅地等に係る当該年度分の宅地等調整固定資産税額、商業地等据置固定資産税額又は商業地等調整固定資産税額の算定の基礎となる課税標準となるべき額 suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-1 Building land, etc. subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax amount for commercial land, etc. for that fiscal year on that building land, etc. subject to adjustment; machine translation, not official **二** 調整対象農地　当該調整対象農地に係る当該年度分の農地調整固定資産税額の算定の基礎となる課税標準となるべき額 suppl-3251-226/art-28/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-2 Farmland subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax amount for farmland for that fiscal year on that farmland subject to adjustment; machine translation, not official **三** 調整対象市街化区域農地　当該調整対象市街化区域農地に係る当該年度分の市街化区域農地調整固定資産税額の算定の基礎となる課税標準となるべき額 suppl-3251-226/art-28/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-3 Farmland in an urbanization promotion area subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax on farmland in an urbanization promotion area for that fiscal year on that farmland in an urbanization promotion area subject to adjustment. machine translation, not official **第二項** 前項の場合において、次の各号に掲げる宅地等に係る固定資産税については、市町村長は、同項第一号に定める額に代えて、次の各号に掲げる宅地等の区分に応じ当該各号に定める合算額を土地課税台帳等に登録するものとする。 suppl-3251-226/art-28/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 In the case referred to in the preceding paragraph, for fixed assets tax on the building land, etc. set forth in each of the following items, the mayor of the municipality is to register in the land tax ledgers, etc., in place of the amount specified in item (i) of that paragraph, the total amount specified in each of the following items according to the classification of building land, etc. set forth in that item. machine translation, not official **一** 調整対象宅地等である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（以下この項において「調整部分」という。）及び調整部分以外の部分（以下この項において「非調整部分」という。）を併せ有する宅地等　当該年度分の当該宅地等の調整部分に係る前項第一号に定める額（二以上の調整部分を有する宅地等にあつては、当該調整部分に係る同号に定める額を合算した額）及び当該年度分の当該宅地等の非調整部分に係る固定資産税の課税標準額の合算額 suppl-3251-226/art-28/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2/item-1 Building land, etc. that has both the part of building land, etc. subject to adjustment that is small-scale residential land, the part that is general residential land or the part that is non-residential building land, etc. (hereinafter in this paragraph referred to as the "adjusted part") and a part other than the adjusted part (hereinafter in this paragraph referred to as the "non-adjusted part"): the total of the amount specified in item (i) of the preceding paragraph for the adjusted part of that building land, etc. for that fiscal year (for building land, etc. having two or more adjusted parts, the total of the amounts specified in that item for those adjusted parts) and the tax base of fixed assets tax for that fiscal year for the non-adjusted part of that building land, etc.; machine translation, not official **二** 二以上の調整部分を有する宅地等で非調整部分を有しないもの　当該年度分の当該調整部分に係る前項第一号に定める額の合算額 suppl-3251-226/art-28/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2/item-2 Building land, etc. having two or more adjusted parts and no non-adjusted part: the total of the amounts specified in item (i) of the preceding paragraph for those adjusted parts for that fiscal year. machine translation, not official **第三項** 附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。）に係る各年度分の固定資産税に限り、市町村長は、第三百八十一条及び附則第十五条の五に定めるもののほか、当該市街化区域農地については、附則第十九条の三第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額を土地課税台帳等に登録しなければならない。 suppl-3251-226/art-28/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-3 Solely for fixed assets tax for each fiscal year imposed on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies), the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc., for that farmland in an urbanization promotion area, the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article). machine translation, not official **第四項** 令和七年度分又は令和八年度分の固定資産税に限り、市町村長は、土地課税台帳等に登録された土地のうち当該年度分の固定資産税について附則第十七条の二第一項の規定の適用を受けるものについては、土地課税台帳等にその旨を明らかにする表示をしなければならない。 suppl-3251-226/art-28/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-4 Solely for fixed assets tax for fiscal 2025 or fiscal 2026, the mayor of the municipality must, for land registered in the land tax ledgers, etc. to which Article 17-2, paragraph (1) of the Supplementary Provisions applies for fixed assets tax for that fiscal year, make an indication in the land tax ledgers, etc. that makes this clear. machine translation, not official --- ## Cites - suppl-3251-226/art-28/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-28/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-28/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-28/par-1: 第三百八十一条 → 地方税法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/en/local-tax-act/art-381 · https://japanlaw.org/l/325AC0000000226/art-381 - suppl-3251-226/art-28/par-1: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-5 - suppl-3251-226/art-28/par-2: 前項 → 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-28/par-2: 同項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-1 - suppl-3251-226/art-28/par-2/item-1: この項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - suppl-3251-226/art-28/par-2/item-1: 前項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-1 - suppl-3251-226/art-28/par-2/item-2: 前項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-1 - suppl-3251-226/art-28/par-3: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-28/par-3: 附則第十九条の四 → 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-28/par-3: 第三百八十一条 → 地方税法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/en/local-tax-act/art-381 · https://japanlaw.org/l/325AC0000000226/art-381 - suppl-3251-226/art-28/par-3: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-5 - suppl-3251-226/art-28/par-3: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3251-226/art-28/par-3: 同条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-3 - suppl-3251-226/art-28/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 ## Cited by 28 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 附則第二十二条第一項（読替規定） — 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 - 地方税法 附則第二十七条の五第一項第一号（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1/item-1 - 地方税法 附則第二十七条の五第一項第二号（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1/item-2 - 地方税法 附則第二十七条の五第一項第三号（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1/item-3 - 地方税法 附則第二十八条第二項（土地課税台帳等の登録事項等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - 地方税法 附則第二十八条第二項第一号（土地課税台帳等の登録事項等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2/item-1 - 地方税法 附則第二十八条第二項第二号（土地課税台帳等の登録事項等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2/item-2 - 地方税法 附則第二十九条の七第一項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-1 - 地方税法 附則第二十九条の七第四項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-4 - 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 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1 - 地方税法 附則第八条第一項第一号 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-1 - 地方税法 附則第八条第一項第二号 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2 - 地方税法 附則第八条第一項第三号 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-3 - 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-212, 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