# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)

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- 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: 第九条 (Supplementary Provisions, Article 9) — address `suppl-3491-19/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9
- 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.

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### 第九条
<sup>suppl-3491-19/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9</sup>

**第一項**  昭和四十九年度分の固定資産税に限り、市町村は、宅地等（新法附則第十八条の二第一項に規定する非住宅用地で法人の所有するものを除く。）に対して課する固定資産税について、新法第三百六十四条第二項の納税通知書の交付期限までに、当該宅地等が小規模住宅用地であることの認定ができないこと等のやむを得ない理由があることにより当該宅地等に係る同年度分の固定資産税の税額の算定（以下この条において「本算定」という。）ができなかつた場合には、当該宅地等の第一号又は第二号に掲げる額を当該宅地等に係る同年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額に相当する額（以下この条において「仮算定税額」という。）を同年度の納期の数で除して得た額の範囲内において、当該宅地等に係る固定資産税をそれぞれの納期において徴収することができる。
<sup>suppl-3491-19/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1</sup>
Only for fixed assets tax for fiscal year 1974, where a municipality has been unable, with respect to fixed assets tax imposed on building land, etc. (excluding non-residential land prescribed in Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act that is owned by a corporation), by the time limit for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the amount of fixed assets tax for that fiscal year on that building land, etc. (hereinafter in this Article referred to as the "final computation") for an unavoidable reason such as being unable to find that the building land, etc. is small-scale residential land, the municipality may collect fixed assets tax on that building land, etc. in each payment period within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount in the case where the amount set forth in item (i) or (ii) for that building land, etc. is taken as the amount to be the tax base of fixed assets tax for that fiscal year (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods for that fiscal year.
<sup>machine translation, not official</sup>

  **一**  昭和四十九年度分の固定資産税の課税標準となるべき価格に四分の一を乗じて得た額
  <sup>suppl-3491-19/art-9/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-1</sup>
  the amount obtained by multiplying the price to be the tax base of fixed assets tax for fiscal year 1974 by 1/4;
  <sup>machine translation, not official</sup>

  **二**  次に掲げる額のうちいずれか多い額
  <sup>suppl-3491-19/art-9/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2</sup>
  the greater of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  昭和四十八年度分の固定資産税に係る宅地等調整固定資産税額（新法附則第十八条第一項に規定する宅地等調整固定資産税額をいう。）の算定の基礎となる課税標準となるべき額
    <sup>suppl-3491-19/art-9/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2/sub-1</sup>
    the amount to be the tax base that serves as the basis for the calculation of the adjusted fixed assets tax amount for building land, etc. (meaning the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act) relating to fixed assets tax for fiscal year 1973;
    <sup>machine translation, not official</sup>

    **ロ**  昭和四十八年度分の固定資産税の課税標準となるべき価格に百分の十五を乗じて得た額
    <sup>suppl-3491-19/art-9/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2/sub-2</sup>
    the amount obtained by multiplying the price to be the tax base of fixed assets tax for fiscal year 1973 by 15 percent.
    <sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定によつて固定資産税を賦課した後において本算定が行われた場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、本算定による昭和四十九年度分の固定資産税額（以下この条において「本算定税額」という。）に既に賦課した固定資産税額が満たないときは、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額が本算定税額を超えるときは、新法第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
<sup>suppl-3491-19/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2</sup>
A mayor of a municipality, when the final computation has been performed after assessing fixed assets tax pursuant to the provisions of the preceding paragraph, must without delay notify the taxpayer to that effect. In this case, where the fixed assets tax amount already assessed falls short of the fixed assets tax amount for fiscal year 1974 resulting from the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency must be collected in the payment period on or after the day on which the final computation was performed, and where the fixed assets tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the local government levies unpaid by the person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、第一項の規定によつて固定資産税を徴収する場合において当該固定資産税の納税者に交付する納税通知書には、次の各号に掲げる事項を趣旨とする記載をし、又は記載をした文書を添付しなければならない。
<sup>suppl-3491-19/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3</sup>
A mayor of a municipality, when collecting fixed assets tax pursuant to the provisions of paragraph (1), must state the matters set forth in the following items in substance in the tax notice to be delivered to the taxpayer of that fixed assets tax, or attach a document in which they are stated:
<sup>machine translation, not official</sup>

  **一**  納税通知書に記載された土地に係る課税標準額及び税額は、第一項の規定により仮に算定した額であり、又は当該額を含むものであること。
  <sup>suppl-3491-19/art-9/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3/item-1</sup>
  that the tax base amount and the tax amount relating to the land stated in the tax notice are amounts provisionally calculated pursuant to the provisions of paragraph (1) or include such amounts;
  <sup>machine translation, not official</sup>

  **二**  既に賦課した仮算定税額が本算定税額に満たない場合には、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合には、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
  <sup>suppl-3491-19/art-9/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3/item-2</sup>
  that, where the provisionally calculated tax already assessed falls short of the finally computed tax amount, the tax deficiency will be collected in the payment period on or after the day on which the final computation was performed, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount will be refunded, or appropriated to the local government levies unpaid by that person liable for tax.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定によつて徴収する固定資産税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
<sup>suppl-3491-19/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-4</sup>
In the case of carrying out the delinquent tax collection procedure with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), property may not be realized until the day on which the notification under the provisions of paragraph (2) is given with respect to the building land, etc.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3491-19/art-9/par-1: 新法附則第十八条の二第一項 → 地方税法 附則第十八条の二第一項 (Supplementary Provisions, Article 18-2, paragraph (1)), suppl-3251-226/art-18-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2/par-1
- suppl-3491-19/art-9/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-3491-19/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3491-19/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9
- suppl-3491-19/art-9/par-1: 第一号 → 地方税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3491-19/art-9/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-1
- suppl-3491-19/art-9/par-1: 第二号 → 地方税法 附則第九条第一項第二号 (Supplementary Provisions, Article 9, paragraph (1), item (ii)), suppl-3491-19/art-9/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2
- suppl-3491-19/art-9/par-1/item-2/sub-1: 新法附則第十八条第一項 → 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-3491-19/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1
- suppl-3491-19/art-9/par-2: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3491-19/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9
- suppl-3491-19/art-9/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-3491-19/art-9/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-3491-19/art-9/par-3: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1
- suppl-3491-19/art-9/par-3/item-1: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1
- suppl-3491-19/art-9/par-4: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1
- suppl-3491-19/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3491-19/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第三条第二項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-2
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1
- 地方税法 附則第九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2
- 地方税法 附則第九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3
- 地方税法 附則第九条第三項第一号 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3/item-1
- 地方税法 附則第九条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-4

---

## 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-20261027T214204-237, 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