# 地方税法 / Local Tax Act — 第二十九条の八 (Supplementary Provisions, Article 29-8)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8. 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: 第二十九条の八 (Supplementary Provisions, Article 29-8)（政令への委任） — address `suppl-3251-226/art-29-8`
- 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-29-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8
- 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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### 第二十九条の八（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8</sup>

**第一項**  附則第十七条から前条までに定めるもののほか、調整対象宅地等、調整対象農地又は市街化区域農地に対して課する固定資産税の額の算定その他これらの規定の施行に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-29-8/par-1 · 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</sup>
In addition to what is provided for in Article 17 through the preceding Article of the Supplementary Provisions, matters necessary for the calculation of the amount of fixed assets tax imposed on building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area, and other matters necessary for the enforcement of those provisions, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 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-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 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-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 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-29-8/par-1: 附則第十七条から前条まで → 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-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3251-226/art-20 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-20
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-3251-226/art-21-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), 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
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3251-226/art-24 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 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-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十五条の二 (Supplementary Provisions, Article 25-2), suppl-3251-226/art-25-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), 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
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-26
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の四の二 (Supplementary Provisions, Article 27-4-2), suppl-3251-226/art-27-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), 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
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 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
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), 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
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の六 (Supplementary Provisions, Article 29-6), suppl-3251-226/art-29-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-6
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の七 (Supplementary Provisions, Article 29-7), suppl-3251-226/art-29-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7

## Cited by

3 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 附則第十七条第一項（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/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

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## 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-20261027T214204-003, translated 2026-10-28
- 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