# 地方税法 / Local Tax Act — 第三十一条の四 (Supplementary Provisions, Article 31-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4. 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: 第三十一条の四 (Supplementary Provisions, Article 31-4) — address `suppl-3251-226/art-31-4` - 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-31-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4 - 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. --- ### 第三十一条の四 suppl-3251-226/art-31-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4 **第一項** 第三章第八節の規定中土地に対して課する特別土地保有税に関する規定により都の区域（特別区の存する区域に限る。）、首都圏整備法第二条第一項に規定する首都圏、近畿圏整備法第二条第一項に規定する近畿圏若しくは中部圏開発整備法第二条第一項に規定する中部圏内にある指定都市の区域又はその他の市でその区域の全部若しくは一部が首都圏整備法第二条第三項に規定する既成市街地若しくは同条第四項に規定する近郊整備地帯、近畿圏整備法第二条第三項に規定する既成都市区域若しくは同条第四項に規定する近郊整備区域若しくは中部圏開発整備法第二条第三項に規定する都市整備区域内にあるものの区域（次項において「特定市の区域」という。）内に所在する土地（当該土地の所在する市（都の特別区の存する区域にあつては、都）が土地の状況を勘案して当該市の条例で定める当該市の全部又は一部の区域内に所在する土地を除く。次項において同じ。）に対して課する平成九年度から平成二十三年度までの各年度分の特別土地保有税については、第六百三条の二第一項第二号中「ものの用に供する土地」とあるのは、「ものの用に供する土地（駐車場、資材置場その他の土地自体の利用を主たる目的とする特定施設のうち建物又は構築物を伴わないものとして政令で定めるものの用に供する土地を除く。）」とする。 suppl-3251-226/art-31-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-1 With respect to special land holding tax imposed for each fiscal year from fiscal 1997 through fiscal 2011 on land located within the area of the Tokyo Metropolis (limited to the area where special wards exist), within the area of a designated city located within the National Capital Region prescribed in Article 2, paragraph (1) of the Metropolitan Area Readjustment Act, the Kinki Region prescribed in Article 2, paragraph (1) of the Kinki Area Adjustment Act or the Chubu Region prescribed in Article 2, paragraph (1) of the Chubu Area Development and Improvement Act, or within the area of any other city whose area is wholly or partly within the existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or the suburban development zone prescribed in paragraph (4) of that Article, the built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act or the suburban development area prescribed in paragraph (4) of that Article, or the urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act (hereinafter in the following paragraph referred to as the "area of a specified city") (excluding land located within the whole or part of the area of the city that the city in which the land is located (or the Tokyo Metropolis, in the case of the area where special wards exist) specifies by its Municipal Ordinance taking into account the condition of the land; the same applies in the following paragraph), under the provisions concerning special land holding tax imposed on land in Chapter III, Section 8, the phrase "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use" in Article 603-2, paragraph (1), item (ii) is deemed to be replaced with "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use (excluding land used for specified facilities, such as parking lots and storage yards for materials, whose main purpose is the use of the land itself, that are specified by Cabinet Order as not accompanying buildings or structures)". machine translation, not official **第二項** 第三章第八節の規定中土地の取得に対して課する特別土地保有税に関する規定により特定市の区域内に所在する土地の取得で平成九年四月一日から平成二十三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、第六百三条の二第一項第二号中「ものの用に供する土地」とあるのは、「ものの用に供する土地（駐車場、資材置場その他の土地自体の利用を主たる目的とする特定施設のうち建物又は構築物を伴わないものとして政令で定めるものの用に供する土地を除く。）」とする。 suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-2 With respect to special land holding tax imposed on the acquisition of land located within the area of a specified city, made during the period from April 1, 1997 until March 31, 2011, under the provisions concerning special land holding tax imposed on the acquisition of land in Chapter III, Section 8, the phrase "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use" in Article 603-2, paragraph (1), item (ii) is deemed to be replaced with "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use (excluding land used for specified facilities, such as parking lots and storage yards for materials, whose main purpose is the use of the land itself, that are specified by Cabinet Order as not accompanying buildings or structures)". machine translation, not official --- ## Cites - suppl-3251-226/art-31-4/par-1: 首都圏整備法第二条第一項 → e-Gov law 331AC0000000083, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3251-226/art-31-4/par-1: 近畿圏整備法第二条第一項 → e-Gov law 338AC0000000129, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3251-226/art-31-4/par-1: 中部圏開発整備法第二条第一項 → e-Gov law 341AC1000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3251-226/art-31-4/par-1: 首都圏整備法第二条第三項 → e-Gov law 331AC0000000083, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-31-4/par-1: 同条第四項 → e-Gov law 331AC0000000083, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-3251-226/art-31-4/par-1: 近畿圏整備法第二条第三項 → e-Gov law 338AC0000000129, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-31-4/par-1: 同条第四項 → e-Gov law 338AC0000000129, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-3251-226/art-31-4/par-1: 中部圏開発整備法第二条第三項 → e-Gov law 341AC1000000102, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-31-4/par-1: 次項 → 地方税法 附則第三十一条の四第二項 (Supplementary Provisions, Article 31-4, paragraph (2)), suppl-3251-226/art-31-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-2 - suppl-3251-226/art-31-4/par-1: 第六百三条の二第一項第二号 → 地方税法 第六百三条の二第一項第二号 (Article 603-2, paragraph (1), item (ii)), art-603-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-603-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-1/item-2 - suppl-3251-226/art-31-4/par-2: 第六百三条の二第一項第二号 → 地方税法 第六百三条の二第一項第二号 (Article 603-2, paragraph (1), item (ii)), art-603-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-603-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-1/item-2 ## Cited by 8 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 附則第三十一条の四第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-1 - 地方税法 附則第十四条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-2 - 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 附則第十三条第四項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-4 - 地方税法 附則第十三条第五項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-5 - 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-4131-8/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-1 - 地方税法 附則第九条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-2 --- ## 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-20261027T214204-215, 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