# 地方税法 / Local Tax Act — 第十一条の六 (Supplementary Provisions, Article 11-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-6. 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: 第十一条の六 (Supplementary Provisions, Article 11-6)（不動産の価格の決定の特例） — address `suppl-3251-226/art-11-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-6 - 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. --- ### 第十一条の六（不動産の価格の決定の特例） — Special Provisions on Determination of the Price of Real Property caption: machine translation, not official suppl-3251-226/art-11-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-6 **第一項** 第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項又は附則第十一条第一項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項、附則第十一条第一項又は前条第三項の規定の適用については、これらの規定中「固定資産評価基準」とあるのは、「固定資産評価基準及び附則第十七条の二第一項に規定する修正基準」と読み替えるものとする。 suppl-3251-226/art-11-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-6/par-1 Where the prefectural governor determines the price of real property pursuant to Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1) or Article 11, paragraph (1) of the Supplementary Provisions, and that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions applies, with regard to the application of Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1), Article 11, paragraph (1) of the Supplementary Provisions or paragraph (3) of the preceding Article, the phrase "fixed asset valuation standards" in those provisions is deemed to be replaced with "fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions". machine translation, not official --- ## Cites - suppl-3251-226/art-11-6/par-1: 第七十三条の二十一第二項 → 地方税法 第七十三条の二十一第二項 (Article 73-21, paragraph (2)), art-73-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-2 - suppl-3251-226/art-11-6/par-1: 第七十三条の二十七の三第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1 - suppl-3251-226/art-11-6/par-1: 附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3251-226/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-1 - suppl-3251-226/art-11-6/par-1: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1 - suppl-3251-226/art-11-6/par-1: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2 - suppl-3251-226/art-11-6/par-1: 前条第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 --- ## 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-20261027T214204-200, 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