# 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-4031-7/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-4031-7/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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
suppl-4031-7/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9
**第一項** 平成三年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項又は第十九条の四の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）の登録がなされていないこと又は登録された価格等」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第九条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第九条の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第九条の規定により読み替えて適用される第四百十七条第一項」とする。
suppl-4031-7/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1
For fiscal year 1991 only, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act apply, the mayor of the municipality may, with regard to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, and the amounts specified in the items of paragraph (2) of that Article that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of the provisions of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act, as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), no registration of the price, etc. of fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has been made, or the price, etc. that was registered" is deemed to be replaced with "on or after the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), the comparable tax base under that paragraph pertaining to that notification", the phrase "the price or the comparable tax base under that paragraph" is deemed to be replaced with "the comparable tax base under that paragraph", the phrase "the price, etc." is deemed to be replaced with "the comparable tax base under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after its last day, or Article 417, paragraph (1)" is deemed to be replaced with "the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), or Article 417, paragraph (1) as applied by replacing terms pursuant to the provisions of Article 9 of the Supplementary Provisions of that Act".
machine translation, not official
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## Cites
- suppl-4031-7/art-9/par-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-4031-7/art-9/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1
- suppl-4031-7/art-9/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4
- suppl-4031-7/art-9/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1
- suppl-4031-7/art-9/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2
- suppl-4031-7/art-9/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/en/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415
- suppl-4031-7/art-9/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-4031-7/art-9/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1
- suppl-4031-7/art-9/par-1: 新法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1
- suppl-4031-7/art-9/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- suppl-4031-7/art-9/par-1: 地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4031-7/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9
- suppl-4031-7/art-9/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/en/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1
- 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/par-1
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## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-301, 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