# 地方税法 / Local Tax Act — 第十五条の十一 (Supplementary Provisions, Article 15-11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11. 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: 第十五条の十一 (Supplementary Provisions, Article 15-11)（利便性等向上改修工事が行われた改修特別特定建築物に対する固定資産税及び都市計画税の減額） — address `suppl-3251-226/art-15-11` - 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-15-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 - 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. --- ### 第十五条の十一（利便性等向上改修工事が行われた改修特別特定建築物に対する固定資産税及び都市計画税の減額） — Reduction of Fixed Assets Tax and City Planning Tax on Renovated Specified Buildings for Special Use Where Convenience Improvement Works, etc. Have Been Carried Out caption: machine translation, not official suppl-3251-226/art-15-11 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 **第一項** 市町村は、高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第十九号に規定する特別特定建築物（同法第十四条第三項の条例で定める同法第二条第十八号に規定する特定建築物を含む。）に該当する家屋のうち、令和八年四月一日から令和十一年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて利便性等向上改修工事（同条第一号に規定する高齢者、障害者等の当該家屋の利用上の利便性及び安全性の向上を目的とした修繕又は模様替をいう。以下この項及び次項において同じ。）が行われたものであつて、当該利便性等向上改修工事に係る部分が同法第十四条第一項に規定する建築物移動等円滑化基準（同条第三項の条例で付加した事項を含む。）又は同法第十七条第三項第一号に規定する同法第二条第二十号に規定する建築物特定施設の構造及び配置に関する基準に適合することにつき総務省令で定めるところにより証明がされたもの（総務省令で定めるものを除く。以下この条において「改修特別特定建築物」という。）に対して課する固定資産税又は都市計画税については、当該利便性等向上改修工事が完了した日の属する年の翌年の一月一日（当該利便性等向上改修工事が完了した日が一月一日である場合には、同日）を賦課期日とする年度から二年度分の固定資産税又は都市計画税に限り、当該改修特別特定建築物に係る固定資産税額又は都市計画税額（当該額が当該利便性等向上改修工事に要した費用の額の百分の五に相当する額を超える場合には、当該百分の五に相当する額）の三分の一を参酌して六分の一以上二分の一以下の範囲内において市町村の条例で定める割合に相当する額を当該改修特別特定建築物に係る固定資産税額又は都市計画税額から減額するものとする。 suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-1 For fixed assets tax or city planning tax imposed on a house falling under a specified building for special use prescribed in Article 2, item (xix) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006) (including a specified building prescribed in item (xviii) of that Article that is specified by the Prefectural or Municipal Ordinance under Article 14, paragraph (3) of that Act), in which convenience improvement works, etc. (meaning repair or remodeling aimed at improving convenience and safety in the use of the house by elderly persons, disabled persons, etc. prescribed in item (i) of that Article; the same applies hereinafter in this paragraph and the following paragraph) were carried out during the period from April 1, 2026 to March 31, 2029 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, and for which a certification has been issued, as provided by Order of the Ministry of Internal Affairs and Communications, that the part pertaining to those convenience improvement works, etc. conforms to the standards for smooth transportation, etc. in buildings prescribed in Article 14, paragraph (1) of that Act (including matters added by the Prefectural or Municipal Ordinance under paragraph (3) of that Article) or to the standards concerning the structure and arrangement of specified facilities of buildings prescribed in Article 2, item (xx) of that Act, as prescribed in Article 17, paragraph (3), item (i) of that Act (excluding those specified by Order of the Ministry of Internal Affairs and Communications; referred to as a "renovated specified building for special use" in this Article), a municipality is to reduce, only for two fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the day on which those convenience improvement works, etc. were completed falls (if the day on which those convenience improvement works, etc. were completed is January 1, that day), an amount equivalent to a ratio, determined by a Municipal Ordinance within the range of not less than one-sixth and not more than one-half, having regard to one-third, of the fixed assets tax amount or city planning tax amount for that renovated specified building for special use (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for those convenience improvement works, etc., an amount equivalent to that five percent) from the fixed assets tax amount or city planning tax amount for that renovated specified building for special use. machine translation, not official **第二項** 前項の規定は、改修特別特定建築物に係る固定資産税又は都市計画税の納税義務者から、当該改修特別特定建築物に係る利便性等向上改修工事が完了した日から三月以内に、当該市町村の条例で定めるところにより、当該改修特別特定建築物につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。 suppl-3251-226/art-15-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-2 The preceding paragraph applies only where, within three months from the day on which the convenience improvement works, etc. for the renovated specified building for special use were completed, a return to the effect that that paragraph should apply to that renovated specified building for special use, as provided by the Municipal Ordinance of the municipality, has been filed by the person liable for fixed assets tax or city planning tax on that renovated specified building for special use. machine translation, not official **第三項** 市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る改修特別特定建築物につき第一項の規定を適用することができる。 suppl-3251-226/art-15-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-3 Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (1) to the renovated specified building for special use to which the return pertains. machine translation, not official --- ## Cites - suppl-3251-226/art-15-11/par-1: この項 → 地方税法 附則第十五条の十一第一項 (Supplementary Provisions, Article 15-11, paragraph (1)), suppl-3251-226/art-15-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-1 - suppl-3251-226/art-15-11/par-1: 次項 → 地方税法 附則第十五条の十一第二項 (Supplementary Provisions, Article 15-11, paragraph (2)), suppl-3251-226/art-15-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-2 - suppl-3251-226/art-15-11/par-1: この条 → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11 - suppl-3251-226/art-15-11/par-2: 前項 → 地方税法 附則第十五条の十一第一項 (Supplementary Provisions, Article 15-11, paragraph (1)), suppl-3251-226/art-15-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-1 - suppl-3251-226/art-15-11/par-3: 前項 → 地方税法 附則第十五条の十一第二項 (Supplementary Provisions, Article 15-11, paragraph (2)), suppl-3251-226/art-15-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-2 - suppl-3251-226/art-15-11/par-3: 第一項 → 地方税法 附則第十五条の十一第一項 (Supplementary Provisions, Article 15-11, paragraph (1)), suppl-3251-226/art-15-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-1 ## Cited by 12 provisions cite 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 - 地方税法 附則第十五条の十一第一項（利便性等向上改修工事が行われた改修特別特定建築物に対する固定資産税及び都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-1 - 地方税法 附則第十五条の十一第二項（利便性等向上改修工事が行われた改修特別特定建築物に対する固定資産税及び都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-2 - 地方税法 附則第十五条の十一第三項（利便性等向上改修工事が行われた改修特別特定建築物に対する固定資産税及び都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-11/par-3 - 地方税法 附則第十五条の十二（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12 - 地方税法 附則第十五条の十二第一項（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12/par-1 - 地方税法 附則第十五条の十二第二項（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-12/par-2 - 地方税法 附則第十六条第一項（固定資産税の税額に係る課税明細書の記載事項の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16/par-1 - 地方税法 附則第十六条の二第十項（令和二年七月豪雨に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-10 - 地方税法 附則第五十五条第三項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-3 - 地方税法 附則第五十六条第十一項（東日本大震災に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-11 - 地方税法 附則第五十六条第十三項（東日本大震災に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-13 --- ## 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-20261027T214204-205, 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