# 地方税法 / Local Tax Act — 第五十五条 (Supplementary Provisions, Article 55) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55. 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: 第五十五条 (Supplementary Provisions, Article 55)（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — address `suppl-3251-226/art-55` - 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-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55 - 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. --- ### 第五十五条（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — Exemption from Fixed Assets Tax and City Planning Tax on Land and Houses in Areas Subject to Instructions to Issue Evacuation Orders, etc. to Residents in Relation to the Nuclear Power Plant Accident caption: machine translation, not official suppl-3251-226/art-55 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55 **第一項** 市町村長は、当分の間各年度において、原子力発電所の事故に関して原子力災害対策特別措置法第二十条第二項の規定により原子力災害対策本部長が当該各年度の末日までに市町村長又は都道府県知事に対して行つた次に掲げる指示の対象となつた区域（当該各年度の初日の属する年の一月一日前にこれらの指示の対象でなくなつた区域を除く。）のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に対して当該各年度分の固定資産税又は都市計画税を課することが公益上その他の事由により不適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-3251-226/art-55/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1 For the time being, in each fiscal year, a mayor of a municipality must, among the areas (excluding areas that ceased to be subject to those instructions before January 1 of the year that includes the first day of that fiscal year) that became subject to the following instructions given by the Director-General of the Nuclear Emergency Response Headquarters to a mayor of a municipality or a governor of a prefecture, pursuant to the provisions of Article 20, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters in relation to the nuclear power plant accident, by the last day of that fiscal year, designate and publicly notify an area in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it inappropriate, for reasons of public interest or otherwise, to impose fixed assets tax or city planning tax for that fiscal year on land and houses, and must notify the Minister for Internal Affairs and Communications without delay: machine translation, not official **一** 住民に対し避難のための立退きを行うことを求める指示、勧告、助言その他の行為を行うことの指示 suppl-3251-226/art-55/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1/item-1 an instruction to give an instruction, recommendation, advice or other act requesting residents to withdraw for evacuation; machine translation, not official **二** 前号に掲げるもののほか、これに類するものとして政令で定める指示 suppl-3251-226/art-55/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1/item-2 in addition to what is listed in the preceding item, an instruction specified by Cabinet Order as being similar to it. machine translation, not official **第二項** 市町村は、各年度の課税免除区域（前項の規定により公示された区域をいう。以下この項及び次項において同じ。）内に所在する土地及び当該各年度の課税免除区域内に当該各年度に係る賦課期日において所在する家屋に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、当該各年度分の固定資産税又は都市計画税を課さないものとする。 suppl-3251-226/art-55/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-2 With regard to land located within the tax exemption area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the tax exemption area of that fiscal year on the assessment date for that fiscal year, a municipality is not to impose fixed assets tax or city planning tax for that fiscal year, notwithstanding the provisions of Article 342 or Article 702, paragraph (1). machine translation, not official **第三項** 市町村長は、各年度において、当該各年度の前年度の課税免除区域であつて当該各年度の課税免除区域に該当しない区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額（附則第二十九条の五第十六項又は第十七項の規定の適用を受ける土地にあつてはこれらの規定の適用後の額とし、附則第十五条の六から第十五条の十一まで又は次条第十一項若しくは第十三項の規定の適用を受ける家屋にあつてはこれらの規定の適用後の額とする。以下この条において同じ。）又は都市計画税額（附則第二十九条の五第十六項又は第十七項の規定の適用を受ける土地にあつてはこれらの規定の適用後の額とし、附則第十五条の十一又は次条第十一項若しくは第十三項の規定の適用を受ける家屋にあつてはこれらの規定の適用後の額とする。以下この条において同じ。）のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-3251-226/art-55/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-3 In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the areas that were tax exemption areas of the previous fiscal year and do not fall under the tax exemption area of that fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount pertaining to the land and houses (for land subject to Article 29-5, paragraph (16) or paragraph (17) of the Supplementary Provisions, the amount after the application of these provisions, and for houses subject to Article 15-6 through Article 15-11 of the Supplementary Provisions or paragraph (11) or paragraph (13) of the following Article, the amount after the application of these provisions; the same applies hereinafter in this Article) or the city planning tax amount (for land subject to Article 29-5, paragraph (16) or paragraph (17) of the Supplementary Provisions, the amount after the application of these provisions, and for houses subject to Article 15-11 of the Supplementary Provisions or paragraph (11) or paragraph (13) of the following Article, the amount after the application of these provisions; the same applies hereinafter in this Article), and must notify the Minister for Internal Affairs and Communications without delay. machine translation, not official **第四項** 市町村は、各年度の減額課税初年度区域（前項の規定により公示された区域をいう。以下この項及び次項において同じ。）内に所在する土地及び当該各年度の減額課税初年度区域内に当該各年度に係る賦課期日において所在する家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る当該各年度分の固定資産税額又は都市計画税額から減額するものとする。 suppl-3251-226/art-55/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-4 A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the first-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the first-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses. machine translation, not official **第五項** 市町村長は、各年度において、当該各年度の前年度の減額課税初年度区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-3251-226/art-55/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-5 In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the first-year reduced-tax areas of the previous fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to the land and houses, and must notify the Minister for Internal Affairs and Communications without delay. machine translation, not official **第六項** 市町村は、各年度の減額課税第二年度区域（前項の規定により公示された区域をいう。以下この項及び次項において同じ。）内に所在する土地及び当該各年度の減額課税第二年度区域内に当該各年度に係る賦課期日において所在する家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る当該各年度分の固定資産税額又は都市計画税額から減額するものとする。 suppl-3251-226/art-55/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-6 A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the second-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the second-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses. machine translation, not official **第七項** 市町村長は、各年度において、当該各年度の前年度の減額課税第二年度区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-3251-226/art-55/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-7 In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the second-year reduced-tax areas of the previous fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to the land and houses, and must notify the Minister for Internal Affairs and Communications without delay. machine translation, not official **第八項** 市町村は、各年度の減額課税第三年度区域（前項の規定により公示された区域をいう。以下この項において同じ。）内に所在する土地及び当該各年度の減額課税第三年度区域内に当該各年度に係る賦課期日において所在する家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る当該各年度分の固定資産税額又は都市計画税額から減額するものとする。 suppl-3251-226/art-55/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-8 A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the third-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph) and houses located within the third-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses. machine translation, not official --- ## Cites - suppl-3251-226/art-55/par-1: 原子力災害対策特別措置法第二十条第二項 → e-Gov law 411AC0000000156, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection - suppl-3251-226/art-55/par-1/item-2: 前号 → 地方税法 附則第五十五条第一項第一号 (Supplementary Provisions, Article 55, paragraph (1), item (i)), suppl-3251-226/art-55/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1/item-1 - suppl-3251-226/art-55/par-2: 前項 → 地方税法 附則第五十五条第一項 (Supplementary Provisions, Article 55, paragraph (1)), suppl-3251-226/art-55/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1 - suppl-3251-226/art-55/par-2: この項 → 地方税法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-3251-226/art-55/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-2 - suppl-3251-226/art-55/par-2: 次項 → 地方税法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-3251-226/art-55/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-3 - suppl-3251-226/art-55/par-2: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 - suppl-3251-226/art-55/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-3251-226/art-55/par-3: 附則第二十九条の五第十六項 → 地方税法 附則第二十九条の五第十六項 (Supplementary Provisions, Article 29-5, paragraph (16)), suppl-3251-226/art-29-5/par-16 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-16 - suppl-3251-226/art-55/par-3: 第十七項 → 地方税法 附則第二十九条の五第十七項 (Supplementary Provisions, Article 29-5, paragraph (17)), suppl-3251-226/art-29-5/par-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-17 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2 - suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 - suppl-3251-226/art-55/par-3: 次条第十一項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-11 - suppl-3251-226/art-55/par-3: 第十三項 → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-13 - suppl-3251-226/art-55/par-3: この条 → 地方税法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-3251-226/art-55 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55 - suppl-3251-226/art-55/par-4: 前項 → 地方税法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-3251-226/art-55/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-3 - suppl-3251-226/art-55/par-4: この項 → 地方税法 附則第五十五条第四項 (Supplementary Provisions, Article 55, paragraph (4)), suppl-3251-226/art-55/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-4 - suppl-3251-226/art-55/par-4: 次項 → 地方税法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-3251-226/art-55/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-5 - suppl-3251-226/art-55/par-6: 前項 → 地方税法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-3251-226/art-55/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-5 - suppl-3251-226/art-55/par-6: この項 → 地方税法 附則第五十五条第六項 (Supplementary Provisions, Article 55, paragraph (6)), suppl-3251-226/art-55/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-6 - suppl-3251-226/art-55/par-6: 次項 → 地方税法 附則第五十五条第七項 (Supplementary Provisions, Article 55, paragraph (7)), suppl-3251-226/art-55/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-7 - suppl-3251-226/art-55/par-8: 前項 → 地方税法 附則第五十五条第七項 (Supplementary Provisions, Article 55, paragraph (7)), suppl-3251-226/art-55/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-7 - suppl-3251-226/art-55/par-8: この項 → 地方税法 附則第五十五条第八項 (Supplementary Provisions, Article 55, paragraph (8)), suppl-3251-226/art-55/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-8 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十一条第三項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 - 地方税法 附則第五十五条第一項第二号（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1/item-2 - 地方税法 附則第五十五条第二項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-2 - 地方税法 附則第五十五条第三項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-3 - 地方税法 附則第五十五条第四項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-4 - 地方税法 附則第五十五条第六項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-6 - 地方税法 附則第五十五条第八項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-8 --- ## 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-20261027T214204-225, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-226, 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