# 地方税法 / Local Tax Act — 第十五条の八 (Supplementary Provisions, Article 15-8)

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- 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: 第十五条の八 (Supplementary Provisions, Article 15-8)（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — address `suppl-3251-226/art-15-8`
- 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-15-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8
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They are never merged and never substituted for one another.

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### 第十五条の八（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Houses, etc. Provided as a Result of the Implementation of an Urban Redevelopment Project
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**第一項**  市町村は、平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に新築された都市再開発法第二条第六号に規定する施設建築物に該当する家屋の一部である同条第八号に規定する施設建築物の一部が同法による市街地再開発事業（同条第一号に規定する第一種市街地再開発事業（以下この項において「第一種市街地再開発事業」という。）若しくは第二種市街地再開発事業の施行区域内又は同法第七条第一項に規定する市街地再開発促進区域内において施行されるものに限る。）の施行に伴い同法第七十三条第一項第三号又は第百十八条の七第一項第三号に規定する宅地、借地権又は建築物に対応して同法第七十三条第一項第二号又は第百十八条の七第一項第二号に規定する者（以下この項において「従前の権利者」という。）に与えられた場合における当該家屋に対して課する固定資産税については、第四項の規定の適用がある場合を除き、当該家屋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、当該家屋が住宅で政令で定めるものである場合には、当該家屋のうち従前の権利者が所有し、かつ、人の居住の用に供する部分で政令で定めるものに係る税額として従前の権利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の三分の二に相当する額及び当該家屋のうち従前の権利者が所有する当該人の居住の用に供する部分以外の部分で政令で定めるものに係る税額として従前の権利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の三分の一に相当する額（当該家屋が第一種市街地再開発事業の施行に伴い与えられた場合には、当該合算額の四分の一に相当する額）を当該家屋に係る固定資産税額から減額し、当該家屋が住宅以外の家屋である場合には、当該家屋のうち従前の権利者が所有する部分で政令で定めるものに係る税額として従前の権利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の三分の一に相当する額（当該家屋が第一種市街地再開発事業の施行に伴い与えられた場合には、当該合算額の四分の一に相当する額）を当該家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-1</sup>
In the case where a part of a facility building prescribed in Article 2, item (viii) of the Urban Renewal Act, which is part of a house falling under a facility building prescribed in Article 2, item (vi) of the Urban Renewal Act newly built during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2027, is given, as a result of the implementation of an urban redevelopment project under that Act (limited to one implemented within the implementation area of a type 1 urban redevelopment project prescribed in Article 2, item (i) of that Act (hereinafter in this paragraph referred to as a "type 1 urban redevelopment project") or a type 2 urban redevelopment project, or within an urban redevelopment promotion area prescribed in Article 7, paragraph (1) of that Act), to a person prescribed in Article 73, paragraph (1), item (ii) or Article 118-7, paragraph (1), item (ii) of that Act (hereinafter in this paragraph referred to as a "former right holder") in correspondence to the building land, land leasehold right or building prescribed in Article 73, paragraph (1), item (iii) or Article 118-7, paragraph (1), item (iii) of that Act, a municipality is to reduce, with regard to the fixed assets tax imposed on that house, except where paragraph (4) 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 house, where that house is a dwelling specified by Cabinet Order, from the fixed assets tax amount for that house, an amount equivalent to two-thirds of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder, is used for residence and is specified by Cabinet Order, and an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house, other than the part used for residence, that is owned by the former right holder and is specified by Cabinet Order (where that house was given as a result of the implementation of a type 1 urban redevelopment project, an amount equivalent to one-fourth of that total), and where that house is a house other than a dwelling specified by Cabinet Order as above, from the fixed assets tax amount for that house, an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder and is specified by Cabinet Order (where that house was given as a result of the implementation of a type 1 urban redevelopment project, an amount equivalent to one-fourth of that total).
<sup>machine translation, not official</sup>

**第二項**  市町村は、平成二十七年四月一日から令和九年三月三十一日までの間に新築された高齢者の居住の安定確保に関する法律第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。以下この項において同じ。）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、前条第二項又は前項、次項若しくは第四項の規定の適用がある場合を除き、当該貸家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、当該貸家住宅に係る固定資産税額（区分所有に係る貸家住宅（区分所有に係る家屋である貸家住宅をいう。以下この項において同じ。）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、区分所有に係る貸家住宅以外の貸家住宅（専ら住居として貸家の用に供される部分以外の部分を有する貸家住宅その他の政令で定める貸家住宅に限る。）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。）の三分の二を参酌して二分の一以上六分の五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貸家住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-2</sup>
With regard to the fixed assets tax imposed on rented housing (meaning a house of which the whole or a part is used exclusively as a residence as a rental house; the same applies hereinafter in this paragraph) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing, has received the registration under Article 7, paragraph (1) of that Act, and was newly built during the period from April 1, 2015 to March 31, 2027, a municipality is to reduce, except where paragraph (2) of the preceding Article or the preceding paragraph, the following paragraph or paragraph (4) 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 rented housing, an amount equivalent to the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds of the fixed assets tax amount for that rented housing (for rented housing held in unit ownership (meaning rented housing that is a building held in unit ownership; the same applies hereinafter in this paragraph), 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 rented housing other than rented housing held in unit ownership (limited to rented housing having a part other than the part used exclusively as a residence as a rental house or other rented housing 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) into consideration, from the fixed assets tax amount for that rented housing.
<sup>machine translation, not official</sup>

**第三項**  市町村は、平成十六年四月一日から令和九年三月三十一日までの間に新築された密集市街地における防災街区の整備の促進に関する法律第百十七条第五号に規定する防災施設建築物に該当する家屋の一部である同条第七号に規定する防災施設建築物の一部が同法第二条第五号に規定する防災街区整備事業（同法第百十七条第三号に規定する施行区域内において施行されるものに限る。）の施行に伴い同法第二百五条第一項第三号に規定する宅地、借地権又は建築物に対応して同項第二号に規定する者（以下この項において「従前の権利者」という。）に与えられた場合における当該家屋に対して課する固定資産税については、次項の規定の適用がある場合を除き、当該家屋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、当該家屋が住宅で政令で定めるものである場合には、当該家屋のうち従前の権利者が所有し、かつ、人の居住の用に供する部分で政令で定めるものに係る税額として従前の権利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の三分の二に相当する額及び当該家屋のうち従前の権利者が所有する当該人の居住の用に供する部分以外の部分で政令で定めるものに係る税額として従前の権利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の三分の一に相当する額を当該家屋に係る固定資産税額から減額し、当該家屋が住宅以外の家屋である場合には、当該家屋のうち従前の権利者が所有する部分で政令で定めるものに係る税額として従前の権利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の三分の一に相当する額を当該家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-3</sup>
In the case where a part of a disaster prevention facility building prescribed in Article 117, item (vii) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, which is part of a house falling under a disaster prevention facility building prescribed in Article 117, item (v) of that Act newly built during the period from April 1, 2004 to March 31, 2027, is given, as a result of the implementation of a disaster prevention block improvement project prescribed in Article 2, item (v) of that Act (limited to one implemented within the implementation area prescribed in Article 117, item (iii) of that Act), to a person prescribed in Article 205, paragraph (1), item (ii) of that Act (hereinafter in this paragraph referred to as a "former right holder") in correspondence to the building land, land leasehold right or building prescribed in item (iii) of that paragraph, a municipality is to reduce, with regard to the fixed assets tax imposed on that house, except where the following paragraph 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 house, where that house is a dwelling specified by Cabinet Order, from the fixed assets tax amount for that house, an amount equivalent to two-thirds of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder, is used for residence and is specified by Cabinet Order, and an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house, other than the part used for residence, that is owned by the former right holder and is specified by Cabinet Order, and where that house is a house other than a dwelling specified by Cabinet Order as above, from the fixed assets tax amount for that house, an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder and is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  市町村は、河川法第六条第二項（同法第百条第一項において準用する場合を含む。）に規定する高規格堤防の整備に係る事業の用に供するため使用された土地の上に建築されていた家屋について移転補償金を受けた者が、平成三十一年四月一日から令和十年三月三十一日までの間に、当該土地の上に当該家屋に代わるものと市町村長が認める家屋を取得した場合における当該家屋に対して課する固定資産税については、当該家屋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、次の各号に掲げる場合の区分に応じ、当該各号に定める額を当該家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4</sup>
With regard to the fixed assets tax imposed on a house, in the case where a person who received relocation compensation for a house that had been built on land used for a project for improving a high-standard levee prescribed in Article 6, paragraph (2) of the River Act (including as applied mutatis mutandis pursuant to Article 100, paragraph (1) of that Act) acquires, during the period from April 1, 2019 to March 31, 2028, a house on that land that the mayor of a municipality finds to replace that house, a municipality is to reduce, 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 the house, the amount specified in each of the following items in accordance with the categories of cases listed in those items from the fixed assets tax amount for that house.
<sup>machine translation, not official</sup>

  **一**  当該家屋が移転補償金を受けた者が所有する住宅で政令で定めるものである場合　当該家屋に係る固定資産税額として政令で定めるところにより算定した額（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（移転補償金を受けた者に限る。以下この号及び次号において同じ。）ごとに政令で定めるところにより算定した額の合算額）の三分の二に相当する額（当該家屋のうち人の居住の用に供する部分で政令で定めるもの（イ及びロにおいて「特定居住用部分」という。）以外の部分を有する家屋にあつては、次に掲げる部分の区分に応じ、それぞれ次に定める額の合算額）
  <sup>suppl-3251-226/art-15-8/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1</sup>
  where that house is a dwelling specified by Cabinet Order that is owned by the person who received relocation compensation: an amount equivalent to two-thirds of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that house (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner (limited to a person who received relocation compensation; the same applies hereinafter in this item and the following item) as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) (for a house having a part other than the part used for residence that is specified by Cabinet Order (referred to as the "specified residential part" in (a) and (b)), the total of the amounts specified in (a) and (b) respectively in accordance with the categories of parts listed in them):
  <sup>machine translation, not official</sup>

    **イ**  特定居住用部分　当該特定居住用部分に係る固定資産税額として政令で定めるところにより算定した額（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）の三分の二に相当する額
    <sup>suppl-3251-226/art-15-8/par-4/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1/sub-1</sup>
    specified residential part: an amount equivalent to two-thirds of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that specified residential part (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);
    <sup>machine translation, not official</sup>

    **ロ**  特定居住用部分以外の部分　当該部分に係る固定資産税額として政令で定めるところにより算定した額（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）の三分の一に相当する額
    <sup>suppl-3251-226/art-15-8/par-4/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1/sub-2</sup>
    part other than the specified residential part: an amount equivalent to one-third of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that part (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);
    <sup>machine translation, not official</sup>

  **二**  当該家屋が移転補償金を受けた者が所有する前号に規定する住宅以外の家屋である場合　当該家屋に係る固定資産税額として政令で定めるところにより算定した額（区分所有に係る家屋にあつては、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）の三分の一に相当する額
  <sup>suppl-3251-226/art-15-8/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-2</sup>
  where that house is a house, other than the dwelling prescribed in the preceding item, that is owned by the person who received relocation compensation: an amount equivalent to one-third of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that house (for a building 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).
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-15-8/par-1: 都市再開発法第二条第六号 → e-Gov law 344AC0000000038, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同条第八号 → e-Gov law 344AC0000000038, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同条第一号 → e-Gov law 344AC0000000038, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15-8/par-1: この項 → 地方税法 附則第十五条の八第一項 (Supplementary Provisions, Article 15-8, paragraph (1)), suppl-3251-226/art-15-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-1
- suppl-3251-226/art-15-8/par-1: 同法第七条第一項 → e-Gov law 344AC0000000038, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同法第七十三条第一項第三号 → e-Gov law 344AC0000000038, 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同法第七十三条第一項第二号 → e-Gov law 344AC0000000038, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 第百十八条の七第一項第二号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第二号 (Article 118-7, paragraph (1), item (ii)), art-118-7/par-1/item-2 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 第四項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-2: この項 → 地方税法 附則第十五条の八第二項 (Supplementary Provisions, Article 15-8, paragraph (2)), suppl-3251-226/art-15-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-2
- suppl-3251-226/art-15-8/par-2: 前条第二項 → 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-15-8/par-2: 前項 → 地方税法 附則第十五条の八第一項 (Supplementary Provisions, Article 15-8, paragraph (1)), suppl-3251-226/art-15-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-1
- suppl-3251-226/art-15-8/par-2: 次項 → 地方税法 附則第十五条の八第三項 (Supplementary Provisions, Article 15-8, paragraph (3)), suppl-3251-226/art-15-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-3
- suppl-3251-226/art-15-8/par-2: 第四項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-3: この項 → 地方税法 附則第十五条の八第三項 (Supplementary Provisions, Article 15-8, paragraph (3)), suppl-3251-226/art-15-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-3
- suppl-3251-226/art-15-8/par-3: 次項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4: 河川法第六条第二項 → e-Gov law 339AC0000000167, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-15-8/par-4: 同法第百条第一項 → e-Gov law 339AC0000000167, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection
- suppl-3251-226/art-15-8/par-4/item-1: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4/item-1: この号 → 地方税法 附則第十五条の八第四項第一号 (Supplementary Provisions, Article 15-8, paragraph (4), item (i)), suppl-3251-226/art-15-8/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1
- suppl-3251-226/art-15-8/par-4/item-1: 次号 → 地方税法 附則第十五条の八第四項第二号 (Supplementary Provisions, Article 15-8, paragraph (4), item (ii)), suppl-3251-226/art-15-8/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-2
- suppl-3251-226/art-15-8/par-4/item-1/sub-1: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4/item-1/sub-2: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4/item-2: 前号 → 地方税法 附則第十五条の八第四項第一号 (Supplementary Provisions, Article 15-8, paragraph (4), item (i)), suppl-3251-226/art-15-8/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1
- suppl-3251-226/art-15-8/par-4/item-2: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4

## Cited by

19 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 附則第十五条の七第一項（新築された認定長期優良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-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-1
- 地方税法 附則第十五条の七第二項（新築された認定長期優良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-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-7/par-2
- 地方税法 附則第十五条の八第一項（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-1
- 地方税法 附則第十五条の八第二項（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-2
- 地方税法 附則第十五条の八第三項（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-3
- 地方税法 附則第十五条の八第四項第一号（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1
- 地方税法 附則第十五条の八第四項第一号イ（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1/sub-1
- 地方税法 附則第十五条の八第四項第一号ロ（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-1/sub-2
- 地方税法 附則第十五条の八第四項第二号（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-8/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-8/par-4/item-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

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## 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-20261027T214204-204, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, 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