# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7)

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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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-4191-4/art-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7
- 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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### 第七条
<sup>suppl-4191-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7</sup>

**第一項**  平成十九年度分の固定資産税又は都市計画税に限り、市町村は、鉄軌道用地（新法附則第十七条の三第一項に規定する鉄軌道用地をいう。以下この条において同じ。）に対して課する固定資産税又は都市計画税について、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、新法附則第十七条の三第一項の規定による価格等の修正又は決定をすることができない場合には、当該鉄軌道用地について既に決定された価格又は施行日の前日において適用されていた旧法第三百八十八条第一項の固定資産評価基準（当該鉄軌道用地が旧法附則第十七条の二第一項の規定の適用を受ける土地である場合においては、同日において適用されていた旧法第三百八十八条第一項の固定資産評価基準及び旧法附則第十七条の二第一項の修正基準。第三項第一号において同じ。）により算定した価格により仮に算定した当該鉄軌道用地に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該鉄軌道用地に係る固定資産税又は都市計画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-4191-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1</sup>
Limited to fixed assets tax or city planning tax for fiscal year 2007, a municipality may, in the case where it is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to make the revision or determination of the price, etc. under Article 17-3, paragraph (1) of the Supplementary Provisions of the New Act with respect to fixed assets tax or city planning tax imposed on railway and tramway land (meaning railway and tramway land prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter in this Article), collect the fixed assets tax or city planning tax on that railway and tramway land in each payment period, within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that railway and tramway land that is provisionally calculated on the basis of the price already determined for that railway and tramway land or the price calculated in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on the day before the Effective Date (where that railway and tramway land is land subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act, the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on that day and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act; the same applies in paragraph (3), item (i)) (hereinafter in this Article referred to as "provisionally calculated tax") by the number of payment periods of that fiscal year.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該鉄軌道用地に係る平成十九年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、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、既に賦課した固定資産税額又は都市計画税額が当該鉄軌道用地に係る同年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に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又は都市計画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って、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-4191-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-2</sup>
After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, when the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2007 on that railway and tramway land (hereinafter in this Article referred to as "final computation"), the mayor must, without delay, notify the taxpayer to that effect. In this case, if the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for that fiscal year on that railway and tramway land (hereinafter in this Article referred to as "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the day on which the final computation is made, and if the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to unpaid local government levies of that 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、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
<sup>suppl-4191-4/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3</sup>
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
<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、鉄軌道用地については既に決定された価格又は施行日の前日において適用されていた旧法第三百八十八条第一項の固定資産評価基準により算定した価格により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
  <sup>suppl-4191-4/art-7/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3/item-1</sup>
  the tax base and the amount of tax on the land stated in the tax notice are amounts provisionally calculated, or include amounts provisionally calculated, for railway and tramway land on the basis of the price already determined or the price calculated in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on the day before the Effective Date;
  <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おいて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おいて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-4191-4/art-7/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3/item-2</sup>
  where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
  <sup>machine translation, not official</sup>

**第四項**  市町村長は、第一項の規定により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新法第三百六十四条第三項の課税明細書には、当該課税明細書に記載された土地のうちいずれの土地が第一項の規定により徴収する固定資産税に係る鉄軌道用地であるかを記載し、又は記載した文書を添付しなければならない。
<sup>suppl-4191-4/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-4</sup>
Where the mayor of the municipality collects fixed assets tax pursuant to the provisions of paragraph (1), the mayor must, in the tax details statement under Article 364, paragraph (3) of the New Act delivered to the taxpayer of that fixed assets tax, state which of the land stated in that tax details statement is the railway and tramway land relating to the fixed assets tax collected pursuant to the provisions of paragraph (1), or attach a document stating so.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該鉄軌道用地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-4191-4/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-5</sup>
In the case of delinquent tax collection procedures for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under paragraph (2) is made for that railway and tramway land.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4191-4/art-7/par-1: 新法附則第十七条の三第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1
- suppl-4191-4/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4191-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7
- suppl-4191-4/art-7/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-4191-4/art-7/par-1: 第三項第一号 → 地方税法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-4191-4/art-7/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3/item-1
- suppl-4191-4/art-7/par-2: 前項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-2: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4191-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7
- suppl-4191-4/art-7/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-4191-4/art-7/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-4191-4/art-7/par-3: 第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-4: 第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-4: 新法第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3
- suppl-4191-4/art-7/par-5: 第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-5: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4191-4/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-2

## Cited by

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

- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-2
- 地方税法 附則第七条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3
- 地方税法 附則第七条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-4
- 地方税法 附則第七条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-5
- 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/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 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-275, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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