# 地方税法 / Local Tax Act — 第三十一条 (Supplementary Provisions, Article 31) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31. 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: 第三十一条 (Supplementary Provisions, Article 31)（特別土地保有税の課税の停止） — address `suppl-3251-226/art-31` - 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-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31 - 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. --- ### 第三十一条（特別土地保有税の課税の停止） — Suspension of Imposition of Special Land Holding Tax caption: machine translation, not official suppl-3251-226/art-31 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31 **第一項** 平成十五年以後の各年の一月一日において土地の所有者が所有する土地に対しては、第三章第八節（第五款を除く。）の規定にかかわらず、当分の間、平成十五年度以後の年度分の土地に対して課する特別土地保有税を課さない。 suppl-3251-226/art-31/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-1 For land owned by the owner of the land on January 1 of each year from 2003 onward, special land holding tax imposed on land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5). machine translation, not official **第二項** 平成十五年一月一日以後に取得された土地の取得に対しては、第三章第八節（第五款を除く。）の規定にかかわらず、当分の間、土地の取得に対して課する特別土地保有税を課さない。 suppl-3251-226/art-31/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-2 For acquisition of land acquired on or after January 1, 2003, special land holding tax imposed on the acquisition of land is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5). machine translation, not official **第三項** 平成十五年以後の各年の一月一日において土地の所有者が所有する第六百二十一条に規定する遊休土地（以下この項において「遊休土地」という。）に対しては、第三章第八節第五款の規定にかかわらず、当分の間、平成十五年度以後の年度分の遊休土地に対して課する特別土地保有税を課さない。 suppl-3251-226/art-31/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-3 For idle land prescribed in Article 621 that the owner of the land owns on January 1 of each year from 2003 onward (hereinafter in this paragraph referred to as "idle land"), special land holding tax imposed on idle land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8, Subsection 5. machine translation, not official --- ## Cites - suppl-3251-226/art-31/par-3: 第六百二十一条 → 地方税法 第六百二十一条 (Article 621), art-621 — https://japanlaw.org/en/local-tax-act/art-621 · https://japanlaw.org/l/325AC0000000226/art-621 - suppl-3251-226/art-31/par-3: この項 → 地方税法 附則第三十一条第三項 (Supplementary Provisions, Article 31, paragraph (3)), suppl-3251-226/art-31/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-3 ## Cited by 5 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 附則第三十一条第三項（特別土地保有税の課税の停止） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-3 - 地方税法 附則第十三条第一項（電気ガス税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-13/par-1 - 地方税法 附則第七条第一項（電気ガス税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-7/par-1 - 地方税法 附則第十五条第十項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/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 — Machine translation, batch local-tax-act-20261027T214204-214, 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