# 地方税法 / Local Tax Act — 第十五条の六 (Supplementary Provisions, Article 15-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6. 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: 第十五条の六 (Supplementary Provisions, Article 15-6)（新築された住宅に対する固定資産税の減額） — address `suppl-3251-226/art-15-6` - 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-15-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6 - 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. --- ### 第十五条の六（新築された住宅に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Newly Built Dwellings caption: machine translation, not official suppl-3251-226/art-15-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6 **第一項** 市町村は、令和四年四月一日から令和十三年三月三十一日までの間に新築された住宅（区分所有に係る家屋にあつては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分所有に係る家屋以外の家屋にあつては人の居住の用に供する家屋のうち政令で定める家屋をいう。以下この条から附則第十五条の八まで、第十五条の九第一項及び第十五条の九の二第一項において同じ。）（住宅の新築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで新築した住宅（その敷地の用に供する土地の全部又は一部が同項に規定する区域に含まれるものに限る。）を除く。以下この条において同じ。）で政令で定めるものに対して課する固定資産税については、次項、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅（区分所有に係る家屋である住宅をいう。以下この条から附則第十五条の八までにおいて同じ。）にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。 suppl-3251-226/art-15-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-1 With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that was newly built during the period from April 1, 2022 to March 31, 2031 (meaning, for a building held in unit ownership, a building having an exclusively-owned area specified by Cabinet Order among the exclusively-owned areas used for residence prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (hereinafter in this Article through Article 15-9-3 of the Supplementary Provisions referred to as "exclusively-owned areas"), and for a house other than a building held in unit ownership, a house specified by Cabinet Order among houses used for residence; the same applies hereinafter in this Article through Article 15-8, Article 15-9, paragraph (1) and Article 15-9-2, paragraph (1) of the Supplementary Provisions) (excluding, where, in relation to a notification under Article 88, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction concerning the new construction of a dwelling, a person who received a recommendation under Article 88, paragraph (3) of that Act (hereinafter in this paragraph referred to as a "recommendation") has been publicly announced under Article 88, paragraph (5) of that Act as not having complied with the recommendation, a dwelling newly built without complying with the recommendation (limited to one of which the whole or a part of the land used as its site is included in the area prescribed in Article 88, paragraph (5) of that Act); the same applies hereinafter in this Article), a municipality is to reduce, except where the following paragraph, paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership (meaning a dwelling that is a building held in unit ownership; the same applies hereinafter in this Article through Article 15-8 of the Supplementary Provisions), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling. machine translation, not official **第二項** 市町村は、令和六年四月一日から令和十三年三月三十一日までの間に新築された中高層耐火建築物（建築基準法第二条第九号の二イに規定する特定主要構造部を耐火構造とした建築物又は同条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数（政令で定めるところにより計算した地上階数をいう。）三以上を有するものをいう。次条第二項において同じ。）である住宅で政令で定めるものに対して課する固定資産税については、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。 suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-2 With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a medium- and high-rise fireproof building (meaning a building whose specified principal structural parts prescribed in Article 2, item (ix)-2, (a) of the Building Standards Act are of fireproof structure, or a building falling under either (a) or (b) of item (ix)-3 of that Article, having three or more stories above ground (meaning the number of stories above ground calculated as provided by Cabinet Order); the same applies in paragraph (2) of the following Article) newly built during the period from April 1, 2024 to March 31, 2031, a municipality is to reduce, except where paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling. machine translation, not official --- ## Cites - suppl-3251-226/art-15-6/par-1: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3 - suppl-3251-226/art-15-6/par-1: この条 → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6 - suppl-3251-226/art-15-6/par-1: 附則第十五条の九の三 → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 - suppl-3251-226/art-15-6/par-1: 附則第十五条の八 → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8 - suppl-3251-226/art-15-6/par-1: 第十五条の九第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-1 - suppl-3251-226/art-15-6/par-1: 第十五条の九の二第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-1 - suppl-3251-226/art-15-6/par-1: 都市再生特別措置法第八十八条第一項 → e-Gov law 414AC0000000022, 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — not held in this collection - suppl-3251-226/art-15-6/par-1: 同条第三項 → e-Gov law 414AC0000000022, 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — not held in this collection - suppl-3251-226/art-15-6/par-1: この項 → 地方税法 附則第十五条の六第一項 (Supplementary Provisions, Article 15-6, paragraph (1)), suppl-3251-226/art-15-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-1 - suppl-3251-226/art-15-6/par-1: 同条第五項 → e-Gov law 414AC0000000022, 第八十八条第五項 (Article 88, paragraph (5)), art-88/par-5 — not held in this collection - suppl-3251-226/art-15-6/par-1: 次項 → 地方税法 附則第十五条の六第二項 (Supplementary Provisions, Article 15-6, paragraph (2)), suppl-3251-226/art-15-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-2 - suppl-3251-226/art-15-6/par-1: 次条第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - suppl-3251-226/art-15-6/par-1: 第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - suppl-3251-226/art-15-6/par-2: 建築基準法第二条第九号の二 → e-Gov law 325AC0000000201, 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — not held in this collection - suppl-3251-226/art-15-6/par-2: 同条第九号の三 → e-Gov law 325AC0000000201, 第二条第一項第九号の三 (Article 2, paragraph (1), item (ix-3)), art-2/par-1/item-9-3 — not held in this collection - suppl-3251-226/art-15-6/par-2: 次条第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2 - suppl-3251-226/art-15-6/par-2: 次条第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1 - suppl-3251-226/art-15-6/par-2: 附則第十五条の八 → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8 - suppl-3251-226/art-15-6/par-2: この項 → 地方税法 附則第十五条の六第二項 (Supplementary Provisions, Article 15-6, paragraph (2)), suppl-3251-226/art-15-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-2 ## Cited by 10 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 附則第十五条の六第一項（新築された住宅に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-1 - 地方税法 附則第十五条の六第二項（新築された住宅に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-6/par-2 - 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-20261027T214204-203, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-204, 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