# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — address `suppl-4181-7/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15 - 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. --- ### 第十五条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc. caption: machine translation, not official suppl-4181-7/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15 **第一項** 市町村は、平成十八年度から平成二十年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三及び第二十五条の三の規定を適用しないことができる。 suppl-4181-7/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1 A municipality may, as provided by Municipal Ordinance, refrain from applying Articles 18-3 and 25-3 of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2006 through 2008. machine translation, not official **第二項** 前項の場合には、新法附則第十八条第七項第一号から第三号までに掲げる宅地等で平成十八年度から平成二十年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。 suppl-4181-7/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2 In the case of the preceding paragraph, with respect to fixed assets tax for each fiscal year of fiscal years 2006 through 2008 on building land, etc. listed in Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act that fall, as of the assessment date for each of those fiscal years, under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (excluding building land, etc. subject to the application of the following paragraph) and that, as of the assessment date for the fiscal year preceding each of those fiscal years, fell under the building land, etc. listed in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that the change-of-use building land, etc. was, as of the assessment date for the fiscal year preceding each of those fiscal years, building land, etc. listed in the left-hand column of that table respectively. machine translation, not official **第三項** 第一項の場合には、新法附則第十八条第七項第二号に掲げる宅地等で平成十八年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十八年度の宅地等」という。）、新法附則第十八条第七項第三号に掲げる宅地等で平成十九年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十九年度の宅地等」という。）又は同条第七項第四号に掲げる宅地等で平成二十年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下同じ。）が平成十八年度の宅地等にあっては平成十七年度、平成十九年度の宅地等にあっては平成十八年度、平成二十年度の宅地等にあっては平成十九年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成十八年度の宅地等にあっては平成十八年度分、平成十九年度の宅地等にあっては平成十九年度分、平成二十年度の宅地等にあっては平成二十年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。 suppl-4181-7/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 In the case of paragraph (1), with respect to the fixed assets tax for fiscal year 2006 in the case of fiscal 2006 building land, etc., for fiscal year 2007 in the case of fiscal 2007 building land, etc., and for fiscal year 2008 in the case of fiscal 2008 building land, etc. on those, among the building land, etc. listed in Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act that falls, as of the assessment date for fiscal year 2006, under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "fiscal 2006 building land, etc."), the building land, etc. listed in item (iii) of that paragraph that falls, as of the assessment date for fiscal year 2007, under the building land, etc. listed in the left-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2007 building land, etc."), or the building land, etc. listed in Article 18, paragraph (7), item (iv) of the Supplementary Provisions of the New Act that falls, as of the assessment date for fiscal year 2008, under the building land, etc. listed in the left-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2008 building land, etc."), whose similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter) fell, as of the assessment date for fiscal year 2005 in the case of fiscal 2006 building land, etc., fiscal year 2006 in the case of fiscal 2007 building land, etc., or fiscal year 2007 in the case of fiscal 2008 building land, etc. (hereinafter in this paragraph referred to as "assessment date for the previous fiscal year"), under the building land, etc. listed in the right-hand column of that table respectively, Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, building land, etc. listed in the left-hand column of that table respectively. machine translation, not official **第四項** 第一項の場合には、平成十八年度から平成二十年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条、第十八条及び前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。 suppl-4181-7/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4 In the case of paragraph (1), in the application of Articles 17 and 18 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year of fiscal years 2006 through 2008 on building land, etc. that has, as of the assessment date for that fiscal year, two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is general residential land") and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is non-residential building land, etc."), each of the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. is deemed to be a single piece of building land, etc. machine translation, not official **第五項** 前三項の規定は、平成十八年度から平成二十年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第七項第一号から第三号まで」とあるのは「附則第二十五条第七項において読み替えられた新法附則第十八条第七項第一号から第三号まで」と、「及び第十八条」とあるのは「及び第二十五条」と、第三項中「附則第十八条第七項第二号」とあるのは「附則第二十五条第七項において読み替えられた新法附則第十八条第七項第二号」と、「附則第十八条第七項第三号」とあるのは「附則第二十五条第七項において読み替えられた新法附則第十八条第七項第三号」と、「及び第十八条」とあるのは「及び第二十五条」と、前項中「第十八条及び」とあるのは「第二十五条及び」と読み替えるものとする。 suppl-4181-7/art-15/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-5 The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year of fiscal years 2006 through 2008. In this case, in paragraph (2), the phrase "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions" and the phrase "and 18" is deemed to be replaced with "and 25"; in paragraph (3), the phrase "Article 18, paragraph (7), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions", the phrase "item (iii) of that paragraph" is deemed to be replaced with "Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions of the New Act", and the phrase "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, the phrase "and 18" is deemed to be replaced with "and 25". machine translation, not official --- ## Cites - suppl-4181-7/art-15/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3 - suppl-4181-7/art-15/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3 - suppl-4181-7/art-15/par-2: 前項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4181-7/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1 - suppl-4181-7/art-15/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-4181-7/art-15/par-2: 次項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 - suppl-4181-7/art-15/par-2: この項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4181-7/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2 - suppl-4181-7/art-15/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-4181-7/art-15/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-4181-7/art-15/par-3: 第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4181-7/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1 - suppl-4181-7/art-15/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-4181-7/art-15/par-3: この項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 - suppl-4181-7/art-15/par-3: 新法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7 - suppl-4181-7/art-15/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-4181-7/art-15/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-4181-7/art-15/par-4: 第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4181-7/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1 - suppl-4181-7/art-15/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1 - suppl-4181-7/art-15/par-4: この項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4181-7/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4 - suppl-4181-7/art-15/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-4181-7/art-15/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-4181-7/art-15/par-4: 前二項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4181-7/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2 - suppl-4181-7/art-15/par-4: 前二項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 - suppl-4181-7/art-15/par-5: 前三項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4181-7/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2 - suppl-4181-7/art-15/par-5: 前三項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 - suppl-4181-7/art-15/par-5: 前三項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4181-7/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2 - 地方税法 附則第十五条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3 - 地方税法 附則第十五条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4 - 地方税法 附則第十五条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-5 --- ## 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-20261027T214204-262, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-273, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-274, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-274, 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