# 地方税法 / Local Tax Act — 第十五条の三の二 (Supplementary Provisions, Article 15-3-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3-2. 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: 第十五条の三の二 (Supplementary Provisions, Article 15-3-2)（附則第十五条から前条までの規定の適用を受ける償却資産に関する読替え） — address `suppl-3251-226/art-15-3-2` - 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-15-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3-2 - 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. --- ### 第十五条の三の二（附則第十五条から前条までの規定の適用を受ける償却資産に関する読替え） — Replacement of Terms for Depreciable Assets Subject to Articles 15 through 15-3 of the Supplementary Provisions caption: machine translation, not official suppl-3251-226/art-15-3-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3-2 **第一項** 附則第十五条から前条までの規定の適用を受ける償却資産について第三百四十九条の三の四の規定の適用がある場合における同条の規定の適用については、同条中「第三百四十九条の三」とあるのは「第三百四十九条の三又は附則第十五条から第十五条の三まで」と、「同条」とあるのは「これら」とする。 suppl-3251-226/art-15-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3-2/par-1 With regard to the application of Article 349-3-4 in the case where Article 349-3-4 applies to depreciable assets subject to the application of the provisions of Article 15 of the Supplementary Provisions through the preceding Article, in Article 349-3-4, the phrase "Article 349-3" is deemed to be replaced with "Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions", and the phrase "under that Article" is deemed to be replaced with "under those provisions". machine translation, not official --- ## Cites - suppl-3251-226/art-15-3-2: 附則第十五条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15 - suppl-3251-226/art-15-3-2: 附則第十五条から前条まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2 - suppl-3251-226/art-15-3-2: 附則第十五条から前条まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-3251-226/art-15-3-2/par-1: 附則第十五条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15 - suppl-3251-226/art-15-3-2/par-1: 附則第十五条から前条まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2 - suppl-3251-226/art-15-3-2/par-1: 附則第十五条から前条まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-3251-226/art-15-3-2/par-1: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/ja/local-tax-act/art-349-3-4 · https://japanlaw.org/l/325AC0000000226/art-349-3-4 - suppl-3251-226/art-15-3-2/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 ## Cited by 6 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 附則第十五条の五第一項（固定資産課税台帳の登録事項の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-5/par-1 - 地方税法 附則第十六条の二第十二項（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-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-12 - 地方税法 附則第五十六条第十五項（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-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-15 - 地方税法 附則第六十四条の二第一項（固定資産課税台帳の登録事項の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-64-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64-2/par-1 - 地方税法 附則第九条第六項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-6 --- ## 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-20261027T214204-203, 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