# 地方税法 / Local Tax Act — 第六十三条 (Supplementary Provisions, Article 63) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63. 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: 第六十三条 (Supplementary Provisions, Article 63)（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — address `suppl-3251-226/art-63` - 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-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63 - 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. --- ### 第六十三条（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — Special Provisions on the Tax Base of Fixed Assets Tax and City Planning Tax on Houses and Depreciable Assets of Small and Medium-Sized Business Operators, etc. Relating to the Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-3251-226/art-63 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63 **第一項** 租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の四第十九項第七号に規定する中小企業者（以下この条において「中小事業者等」という。）（風俗営業等の規制及び業務の適正化等に関する法律（昭和二十三年法律第百二十二号）第二条第五項に規定する性風俗関連特殊営業を営む者を除く。次項において同じ。）が所有し、かつ、その事業の用に供する家屋（その減価償却額又は減価償却費が法人税法又は所得税法の規定による所得の計算上損金又は必要な経費に算入されるもの（これに類する家屋で法人税又は所得税を課されない者が所有するものを含む。）に限る。）及び償却資産（以下この条において「特例対象資産」という。）に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、令和三年度分の固定資産税又は都市計画税に限り、当該特例対象資産に係る固定資産税又は都市計画税の課税標準となるべき価格に、次の各号に掲げる場合に応じ、当該各号に定める割合を乗じて得た額とする。 suppl-3251-226/art-63/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1 The tax base of fixed assets tax or city planning tax imposed on houses (limited to those whose amount of depreciation or depreciation expenses are included in deductible expenses or necessary expenses in the calculation of income under the provisions of the Corporation Tax Act or the Income Tax Act (including similar houses owned by persons not subject to corporation tax or income tax)) and depreciable assets (hereinafter in this Article referred to as "assets eligible for the special measure") that are owned by, and used for the business of, a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) of that Act (hereinafter in this Article referred to as "small and medium-sized business operators, etc.") (excluding a person who operates a sex-related special amusement business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business (Act No. 122 of 1948); the same applies in the following paragraph) is, notwithstanding the provisions of Article 349, Article 349-2 or Article 702, paragraph (1), limited to fixed assets tax or city planning tax for fiscal year 2021, the amount obtained by multiplying the price that is to be the tax base of fixed assets tax or city planning tax pertaining to those assets eligible for the special measure by the ratio specified in each of the following items according to the case set forth in that item: machine translation, not official **一** 新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該中小事業者等の事業収入割合（令和二年二月から十月までの間における連続する三月の期間の当該中小事業者等の収入の合計額（当該中小事業者等が行う全ての事業に係る収入の合計額をいう。以下この号において同じ。）を当該期間の初日の一年前の日から起算して三月を経過する日までの期間の当該中小事業者等の収入の合計額で除して得た割合をいう。次号において同じ。）が百分の五十以下となる場合　零 suppl-3251-226/art-63/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-1 in the case where, due to the impact of the novel coronavirus disease and measures to prevent its spread, the business revenue ratio of the small and medium-sized business operator, etc. (meaning the ratio obtained by dividing the total revenue of the small and medium-sized business operator, etc. for any period of three consecutive months from February through October 2020 (meaning the total of the revenue from all businesses conducted by the small and medium-sized business operator, etc.; the same applies hereinafter in this item) by the total revenue of the small and medium-sized business operator, etc. for the period from the day one year before the first day of that period until the day on which three months have elapsed counted from that day; the same applies in the following item) is 50 percent or less: zero; machine translation, not official **二** 新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該中小事業者等の事業収入割合が百分の七十以下となる場合（前号に掲げる場合を除く。）　二分の一 suppl-3251-226/art-63/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-2 in the case where, due to the impact of the novel coronavirus disease and measures to prevent its spread, the business revenue ratio of the small and medium-sized business operator, etc. is 70 percent or less (excluding the case listed in the preceding item): one-half. machine translation, not official **第二項** 前項の規定は、中小事業者等から、令和三年一月三十一日までに、総務省令で定める書類を添付して、市町村長（特例対象資産が第三百八十九条の規定の適用を受ける場合には、当該特例対象資産の価格等を決定する総務大臣又は道府県知事。次項において同じ。）に当該特例対象資産につき前項の規定の適用があるべき旨の申告がされた場合に限り、適用するものとする。 suppl-3251-226/art-63/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-2 The provisions of the preceding paragraph apply only when a declaration to the effect that the provisions of the preceding paragraph are to apply to the assets eligible for the special measure has been made by a small and medium-sized business operator, etc., by January 31, 2021, attaching the documents specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality (where the assets eligible for the special measure are subject to the provisions of Article 389, the Minister for Internal Affairs and Communications or prefectural governor who determines the price, etc. of the assets eligible for the special measure; the same applies in the following paragraph). machine translation, not official **第三項** 市町村長は、前項に規定する期間の経過後に同項の申告がされた場合において、当該期間内に申告がされなかつたことについてやむを得ない理由があると認めるときは、当該申告に係る特例対象資産につき第一項の規定を適用することができる。 suppl-3251-226/art-63/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-3 Where the declaration referred to in the preceding paragraph is made after the lapse of the period prescribed in that paragraph, the mayor of the municipality may apply the provisions of paragraph (1) to the assets eligible for the special measure pertaining to that declaration if the mayor finds that there are unavoidable reasons for the declaration not having been made within that period. machine translation, not official **第四項** 第二項の規定により申告すべき事項について虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。 suppl-3251-226/art-63/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-4 Where a false declaration has been made on matters to be declared under the provisions of paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen. machine translation, not official **第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。 suppl-3251-226/art-63/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-5 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person. machine translation, not official --- ## Cites - suppl-3251-226/art-63/par-1: 租税特別措置法第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6 - suppl-3251-226/art-63/par-1: 同法第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7 - suppl-3251-226/art-63/par-1: この条 → 地方税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-3251-226/art-63 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63 - suppl-3251-226/art-63/par-1: 風俗営業等の規制及び業務の適正化等に関する法律（昭和二十三年法律第百二十二号）第二条第五項 → e-Gov law 323AC0000000122, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - suppl-3251-226/art-63/par-1: 次項 → 地方税法 附則第六十三条第二項 (Supplementary Provisions, Article 63, paragraph (2)), suppl-3251-226/art-63/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-2 - suppl-3251-226/art-63/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349 - suppl-3251-226/art-63/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2 - suppl-3251-226/art-63/par-1: 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-63/par-1/item-1: この号 → 地方税法 附則第六十三条第一項第一号 (Supplementary Provisions, Article 63, paragraph (1), item (i)), suppl-3251-226/art-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-1 - suppl-3251-226/art-63/par-1/item-1: 次号 → 地方税法 附則第六十三条第一項第二号 (Supplementary Provisions, Article 63, paragraph (1), item (ii)), suppl-3251-226/art-63/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-2 - suppl-3251-226/art-63/par-1/item-2: 前号 → 地方税法 附則第六十三条第一項第一号 (Supplementary Provisions, Article 63, paragraph (1), item (i)), suppl-3251-226/art-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-1 - suppl-3251-226/art-63/par-2: 前項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1 - suppl-3251-226/art-63/par-2: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389 - suppl-3251-226/art-63/par-2: 次項 → 地方税法 附則第六十三条第三項 (Supplementary Provisions, Article 63, paragraph (3)), suppl-3251-226/art-63/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-3 - suppl-3251-226/art-63/par-3: 前項 → 地方税法 附則第六十三条第二項 (Supplementary Provisions, Article 63, paragraph (2)), suppl-3251-226/art-63/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-2 - suppl-3251-226/art-63/par-3: 第一項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1 - suppl-3251-226/art-63/par-4: 第二項 → 地方税法 附則第六十三条第二項 (Supplementary Provisions, Article 63, paragraph (2)), suppl-3251-226/art-63/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-2 - suppl-3251-226/art-63/par-5: 前項 → 地方税法 附則第六十三条第四項 (Supplementary Provisions, Article 63, paragraph (4)), suppl-3251-226/art-63/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-4 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十九条第一項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - 地方税法 附則第六十三条第一項（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1 - 地方税法 附則第六十三条第一項第一号（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-1 - 地方税法 附則第六十三条第一項第二号（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1/item-2 - 地方税法 附則第六十三条第二項（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-2 - 地方税法 附則第六十三条第三項（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-3 - 地方税法 附則第六十三条第四項（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-4 - 地方税法 附則第六十三条第五項（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-5 - 地方税法 附則第六十四条第一項（固定資産税の課税標準に係る課税明細書の記載事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64/par-1 - 地方税法 附則第六十四条の二第一項（固定資産課税台帳の登録事項の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-64-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64-2/par-1 - 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-1 - 地方税法 附則第七十三条第一項（基準財政収入額の算定方法の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-73/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73/par-1 --- ## 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-20261027T214204-063, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-227, 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