# 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-4241-17/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)（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — address `suppl-4241-17/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-4241-17/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — Transitional Measures Concerning Areas Unfit for Habitation, etc. First Designated and Publicly Notified by the Minister for Internal Affairs and Communications on or after the Effective Date caption: machine translation, not official suppl-4241-17/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15 **第一項** 総務大臣が施行日以後最初に新法附則第五十一条第四項の規定により指定して公示した同項に規定する居住困難区域（以下この項において「居住困難区域」という。）は、同条第四項から第六項まで及び新法附則第五十六条第十三項から第十五項までの規定の適用については、平成二十三年三月十一日から居住困難区域であったものとみなす。この場合において、新法附則第五十一条第四項中「当該居住困難区域を指定する旨の公示があつた日」とあるのは「同日」と、同条第五項及び第六項並びに新法附則第五十六条第十三項から第十五項までの規定中「居住困難区域を指定する旨の公示があつた日において当該」とあるのは「平成二十三年三月十一日において」とする。 suppl-4241-17/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1 The area unfit for habitation prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "area unfit for habitation") that the Minister for Internal Affairs and Communications first designated and publicly notified on or after the Effective Date pursuant to that paragraph is deemed, for the application of the provisions of Article 51, paragraphs (4) through (6) and Article 56, paragraphs (13) through (15) of the Supplementary Provisions of the New Act, to have been an area unfit for habitation from March 11, 2011. In this case, in Article 51, paragraph (4) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area unfit for habitation was given" is deemed to be replaced with "that date", and in the provisions of Article 51, paragraphs (5) and (6) and Article 56, paragraphs (13) through (15) of the Supplementary Provisions of the New Act, the phrase "on the date on which public notice designating the area unfit for habitation was given, that" is deemed to be replaced with "on March 11, 2011,". machine translation, not official **第二項** 総務大臣が施行日以後最初に新法附則第五十二条第二項第一号の規定により指定して公示した同号に規定する自動車持出困難区域（以下この項において「自動車持出困難区域」という。）は、同条第二項及び第三項、新法附則第五十四条第二項、第三項及び第七項並びに新法附則第五十七条第四項から第九項まで及び第十三項の規定の適用については、平成二十三年三月十一日から自動車持出困難区域であったものとみなす。この場合において、新法附則第五十二条第二項中「当該各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあり、及び同項第一号中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同項第二号及び第三号中「自動車持出困難区域を指定する旨の公示があつた日から当該」とあるのは「平成二十三年三月十一日から」と、同条第三項中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、新法附則第五十四条第二項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「附則第五十二条第二項」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（平成二十四年法律第十七号。以下「平成二十四年改正法」という。）附則第十五条第二項の規定により読み替えて適用される附則第五十二条第二項」と、「同項各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同条第三項中「附則第五十二条第三項」とあるのは「平成二十四年改正法附則第十五条第二項の規定により読み替えて適用される附則第五十二条第三項」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第七項中「当該対象区域内自動車に係る自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、新法附則第五十七条第四項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「附則第五十二条第二項」とあるのは「平成二十四年改正法附則第十五条第二項の規定により読み替えて適用される附則第五十二条第二項」と、「同項各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同条第五項中「附則第五十二条第三項」とあるのは「平成二十四年改正法附則第十五条第二項の規定により読み替えて適用される附則第五十二条第三項」と、「同項に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第六項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「当該各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「自動車持出困難区域を指定する旨の公示があつた日から継続して当該」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号及び第三号中「自動車持出困難区域を指定する旨の公示があつた日から当該」とあるのは「平成二十三年三月十一日から」と、同条第七項中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第八項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「当該各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「自動車持出困難区域を指定する旨の公示があつた日から継続して当該」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号及び第三号中「自動車持出困難区域を指定する旨の公示があつた日から当該」とあるのは「平成二十三年三月十一日から」と、同条第九項中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第十三項中「当該対象区域内軽自動車等に係る自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」とする。 suppl-4241-17/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-2 The area where removing motor vehicles is difficult prescribed in Article 52, paragraph (2), item (i) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "area where removing motor vehicles is difficult") that the Minister for Internal Affairs and Communications first designated and publicly notified on or after the Effective Date pursuant to that item is deemed, for the application of the provisions of Article 52, paragraphs (2) and (3), Article 54, paragraphs (2), (3) and (7), and Article 57, paragraphs (4) through (9) and (13) of the Supplementary Provisions of the New Act, to have been an area where removing motor vehicles is difficult from March 11, 2011. In this case, in Article 52, paragraph (2) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given", and in item (i) of that paragraph, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given", are deemed to be replaced with "March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 52, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", in Article 54, paragraph (2) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", the phrase "Article 52, paragraph (2) of the Supplementary Provisions" with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the items of that paragraph was given" with "March 11, 2011", in Article 54, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 54, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult pertaining to that motor vehicle within the target area was given" is deemed to be replaced with "March 11, 2011", in Article 57, paragraph (4) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", the phrase "Article 52, paragraph (2) of the Supplementary Provisions" with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the items of that paragraph was given" with "March 11, 2011", in Article 57, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in that paragraph was given" with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (6) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given" with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "continuously from March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 57, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (8) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given" with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "continuously from March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 57, paragraph (9) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (13) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult pertaining to that light motor vehicle, etc. within the target area was given" is deemed to be replaced with "March 11, 2011". machine translation, not official --- ## Cites - suppl-4241-17/art-15/par-1: 新法附則第五十一条第四項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 - suppl-4241-17/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4241-17/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1 - suppl-4241-17/art-15/par-1: 同条第四項から第六項まで → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 - suppl-4241-17/art-15/par-1: 同条第四項から第六項まで → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5 - suppl-4241-17/art-15/par-1: 新法附則第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十二項 (Supplementary Provisions, Article 56, paragraph (12)), suppl-3251-226/art-56/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-12 - suppl-4241-17/art-15/par-1: 新法附則第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-13 - suppl-4241-17/art-15/par-1: 新法附則第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-14 - suppl-4241-17/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-4241-17/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1 - 地方税法 附則第十五条第二項（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-2 --- ## 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-20261027T214204-284, 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