# 地方税法 / Local Tax Act — 第二十九条の三 (Supplementary Provisions, Article 29-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3. 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: 第二十九条の三 (Supplementary Provisions, Article 29-3)（市街化区域農地が市街化区域農地以外の農地となつた場合における固定資産税及び都市計画税の還付等） — address `suppl-3251-226/art-29-3` - 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-29-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 - 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. --- ### 第二十九条の三（市街化区域農地が市街化区域農地以外の農地となつた場合における固定資産税及び都市計画税の還付等） — Refund, etc. of Fixed Assets Tax and City Planning Tax Where Farmland in an Urbanization Promotion Area Becomes Farmland Other Than Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-3251-226/art-29-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 **第一項** 市町村長は、前条の規定により固定資産税額又は都市計画税額が減額された場合において、すでに徴収された固定資産税額又は都市計画税額が減額後の固定資産税額又は都市計画税額をこえるときは、それぞれそのこえることとなる額に相当する額を、政令で定めるところにより、還付し、又は還付を受ける者の未納に係る地方団体の徴収金に充当しなければならない。 suppl-3251-226/art-29-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3/par-1 Where the fixed assets tax amount or city planning tax amount has been reduced pursuant to the preceding Article, and the fixed assets tax amount or city planning tax amount already collected exceeds the reduced fixed assets tax amount or city planning tax amount, the mayor of the municipality must, pursuant to Cabinet Order, refund the amount equivalent to the excess in each case, or appropriate it to the local government levies unpaid by the person entitled to the refund. machine translation, not official --- ## Cites - suppl-3251-226/art-29-3/par-1: 前条 → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 ## Cited by 6 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六項（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-6 - 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 附則第十三条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/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-20261027T214204-213, 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