# 地方税法 / Local Tax Act — 第三十一条の三 (Supplementary Provisions, Article 31-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3. 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: 第三十一条の三 (Supplementary Provisions, Article 31-3) — address `suppl-3251-226/art-31-3` - 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-31-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3 - 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. --- ### 第三十一条の三 suppl-3251-226/art-31-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3 **第一項** 附則第十八条第一項から第五項までの規定の適用がある宅地等（附則第十七条第二号に規定する宅地等をいうものとし、第三百四十九条の三、第三百四十九条の三の二又は附則第十五条から第十五条の三までの規定の適用がある宅地等を除く。）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特別土地保有税については、第五百九十六条第一号及び第六百二十四条中「当該年度分の固定資産税の課税標準となるべき価格」とあるのは、「当該年度分の固定資産税に係る附則第十八条第一項から第五項までに規定する課税標準となるべき額」とする。 suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1 For special land holding tax imposed for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which Article 18, paragraphs (1) through (5) of the Supplementary Provisions apply (meaning the building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions, and excluding building land, etc. to which Article 349-3, Article 349-3-2 or Articles 15 through 15-3 of the Supplementary Provisions apply), the phrase "the price that is to be the tax base of the fixed assets tax for that fiscal year" in Article 596, item (i) and Article 624 is deemed to be replaced with "the amount that is to be the tax base prescribed in Article 18, paragraphs (1) through (5) of the Supplementary Provisions for the fixed assets tax for that fiscal year". machine translation, not official **第二項** 附則第十一条の五第一項に規定する宅地評価土地の取得のうち平成十八年一月一日から令和九年三月三十一日までの間にされたものに対して課する特別土地保有税については、第五百九十六条第二号中「課すべき不動産取得税の課税標準となるべき価格」とあるのは「課すべき不動産取得税の課税標準となるべき価格（附則第十一条の五第一項の規定の適用がないものとした場合における課税標準となるべき価格をいう。以下この号において同じ。）に二分の一を乗じて得た額」とし、「当該不動産取得税の課税標準となるべき価格として政令で定める額」とあるのは「当該不動産取得税の課税標準となるべき価格として政令で定める額に二分の一を乗じて得た額」とする。 suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-2 For special land holding tax imposed on the acquisition, made during the period from January 1, 2006 until March 31, 2027, of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, the phrase "the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii)" in Article 596, item (ii) is deemed to be replaced with "the amount obtained by multiplying by one-half the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (meaning the price that is to be the tax base in the case where Article 11-5, paragraph (1) of the Supplementary Provisions does not apply; the same applies hereinafter in this item)", and the phrase "the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax" is deemed to be replaced with "the amount obtained by multiplying by one-half the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax". machine translation, not official **第三項** 独立行政法人鉄道建設・運輸施設整備支援機構が独立行政法人鉄道建設・運輸施設整備支援機構法附則第十一条第一項第二号に規定する業務の用に供する土地に対して課する平成十四年度から平成二十年度までの各年度分の特別土地保有税については、第五百九十六条第一号（第一項又は第二項の規定により読み替えて適用される場合を含む。）中「控除した額」とあるのは、「控除した額の三分の一に相当する額」とする。 suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3 For special land holding tax imposed for each fiscal year from fiscal 2002 through fiscal 2008 on land that the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency uses for the services prescribed in Article 11, paragraph (1), item (ii) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, the phrase "the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount" in Article 596, item (i) (including as applied with terms replaced pursuant to paragraph (1) or (2)) is deemed to be replaced with "an amount equivalent to one-third of the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount". machine translation, not official **第四項** 第五百八十六条第四項の規定は、前項の規定の適用がある場合について準用する。 suppl-3251-226/art-31-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-4 The provisions of Article 586, paragraph (4) apply mutatis mutandis in the case where the preceding paragraph applies. machine translation, not official --- ## Cites - suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-3251-226/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-2 - suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-3251-226/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-3 - suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-4 - suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3251-226/art-18/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-5 - suppl-3251-226/art-31-3/par-1: 附則第十七条第二号 → 地方税法 附則第十七条第一項第二号 (Supplementary Provisions, Article 17, paragraph (1), item (ii)), suppl-3251-226/art-17/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-2 - suppl-3251-226/art-31-3/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-3251-226/art-31-3/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2 - suppl-3251-226/art-31-3/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15 - suppl-3251-226/art-31-3/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2 - suppl-3251-226/art-31-3/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-3251-226/art-31-3/par-1: 第五百九十六条第一号 → 地方税法 第五百九十六条第一項第一号 (Article 596, paragraph (1), item (i)), art-596/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-1 - suppl-3251-226/art-31-3/par-1: 第六百二十四条 → 地方税法 第六百二十四条 (Article 624), art-624 — https://japanlaw.org/en/local-tax-act/art-624 · https://japanlaw.org/l/325AC0000000226/art-624 - suppl-3251-226/art-31-3/par-2: 附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 - suppl-3251-226/art-31-3/par-2: 第五百九十六条第二号 → 地方税法 第五百九十六条第一項第二号 (Article 596, paragraph (1), item (ii)), art-596/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2 - suppl-3251-226/art-31-3/par-3: 第五百九十六条第一号 → 地方税法 第五百九十六条第一項第一号 (Article 596, paragraph (1), item (i)), art-596/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-1 - suppl-3251-226/art-31-3/par-3: 第一項 → 地方税法 附則第三十一条の三第一項 (Supplementary Provisions, Article 31-3, paragraph (1)), suppl-3251-226/art-31-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1 - suppl-3251-226/art-31-3/par-3: 第二項 → 地方税法 附則第三十一条の三第二項 (Supplementary Provisions, Article 31-3, paragraph (2)), suppl-3251-226/art-31-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-2 - suppl-3251-226/art-31-3/par-4: 第五百八十六条第四項 → 地方税法 第五百八十六条第四項 (Article 586, paragraph (4)), art-586/par-4 — https://japanlaw.org/en/local-tax-act/art-586/par-4 · https://japanlaw.org/l/325AC0000000226/art-586/par-4 - suppl-3251-226/art-31-3/par-4: 前項 → 地方税法 附則第三十一条の三第三項 (Supplementary Provisions, Article 31-3, paragraph (3)), suppl-3251-226/art-31-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3 ## Cited by 12 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 附則第三十一条の三第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3 - 地方税法 附則第三十一条の三第四項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-4 - 地方税法 附則第十二条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-12/par-1 - 地方税法 附則第九条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9/par-1 - 地方税法 附則第七条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-7/par-1 - 地方税法 附則第十一条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-11/par-2 - 地方税法 附則第十条第四項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-4 - 地方税法 附則第八条第五項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-5 - 地方税法 附則第十八条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-7 - 地方税法 附則第十三条第六項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-6 - 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