# 地方税法 / Local Tax Act — 第三十一条の二の二 (Supplementary Provisions, Article 31-2-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2. 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: 第三十一条の二の二 (Supplementary Provisions, Article 31-2-2)（特別土地保有税の課税の特例） — address `suppl-3251-226/art-31-2-2` - 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-31-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2 - 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. --- ### 第三十一条の二の二（特別土地保有税の課税の特例） — Special Provisions on Taxation of Special Land Holding Tax caption: machine translation, not official suppl-3251-226/art-31-2-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2 **第一項** 当分の間、土地の取得の日の属する年の翌々年（当該土地の取得の日が一月一日である場合にあつては、同日の属する年の翌年）の末日の属する年度以後の年度における当該土地に対して課する特別土地保有税の課税標準は、第五百九十三条の規定にかかわらず、第五百九十三条第一項の土地の取得価額又は修正取得価額（当該土地の第五百九十三条第一項の取得価額を、当該土地の取得の日の属する年の翌年の一月一日（当該土地の取得の日が一月一日である場合にあつては、同日）から当該年度の初日の属する年の一月一日までの期間における地価の変動を勘案して政令で定めるところにより修正した額をいう。）のいずれか低い金額とする。この場合において、第五百九十九条第二項第一号中「取得価額」とあるのは、「取得価額（附則第三十一条の二の二第一項に規定する修正取得価額が取得価額より低い土地にあつては、当該修正取得価額）」とする。 suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1 For the time being, the tax base of special land holding tax imposed on land in each fiscal year on or after the fiscal year that includes the last day of the second year following the year that includes the date of acquisition of the land (or, where the date of acquisition of the land is January 1, the year following the year that includes that day) is, notwithstanding Article 593, the lower of the acquisition cost of the land under Article 593, paragraph (1) or the adjusted acquisition cost (meaning the amount obtained by adjusting the acquisition cost of the land under Article 593, paragraph (1), as provided by Cabinet Order, taking into account fluctuations in land prices during the period from January 1 of the year following the year that includes the date of acquisition of the land (or that day, where the date of acquisition of the land is January 1) until January 1 of the year that includes the first day of that fiscal year). In this case, the phrase "acquisition cost" in Article 599, paragraph (2), item (i) is deemed to be replaced with "acquisition cost (or, for land for which the adjusted acquisition cost prescribed in Article 31-2-2, paragraph (1) of the Supplementary Provisions is lower than the acquisition cost, that adjusted acquisition cost)". machine translation, not official **第二項** 前項の規定が適用される場合における特別土地保有税の申告の手続その他同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-31-2-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-2 Procedures for filing a return for special land holding tax in the case where the preceding paragraph applies, and other matters necessary for the application of that paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-31-2-2/par-1: 第五百九十三条 → 地方税法 第五百九十三条 (Article 593), art-593 — https://japanlaw.org/en/local-tax-act/art-593 · https://japanlaw.org/l/325AC0000000226/art-593 - suppl-3251-226/art-31-2-2/par-1: 第五百九十三条第一項 → 地方税法 第五百九十三条第一項 (Article 593, paragraph (1)), art-593/par-1 — https://japanlaw.org/en/local-tax-act/art-593/par-1 · https://japanlaw.org/l/325AC0000000226/art-593/par-1 - suppl-3251-226/art-31-2-2/par-1: 第五百九十九条第二項第一号 → 地方税法 第五百九十九条第二項第一号 (Article 599, paragraph (2), item (i)), art-599/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-599/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-1 - suppl-3251-226/art-31-2-2/par-1: 附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1 - suppl-3251-226/art-31-2-2/par-2: 前項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1 ## Cited by 9 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 附則第三十一条の二の二第一項（特別土地保有税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1 - 地方税法 附則第三十一条の二の二第二項（特別土地保有税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-2 - 地方税法 附則第九条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-4/art-9/par-1 - 地方税法 附則第九条第五項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-5 - 地方税法 附則第九条第六項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-6 - 地方税法 附則第三条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 - 地方税法 附則第三条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 - 地方税法 附則第六条第十五項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-15 --- ## 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