# 地方税法 / Local Tax Act — 第十五条の九 (Supplementary Provisions, Article 15-9)

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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: 第十五条の九 (Supplementary Provisions, Article 15-9)（耐震改修が行われた住宅等に対する固定資産税の減額） — address `suppl-3251-226/art-15-9`
- 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-15-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9
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They are never merged and never substituted for one another.

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### 第十五条の九（耐震改修が行われた住宅等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Dwellings, etc. That Have Undergone Seismic Retrofit
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9</sup>

**第一項**  市町村は、昭和五十七年一月一日以前から所在する住宅のうち、平成十八年一月一日から令和十三年三月三十一日までの間に政令で定める耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この条、次条及び附則第十五条の十において同じ。）が行われたものであつて、地震に対する安全性に係る基準として政令で定める基準（同条第一項において「耐震基準」という。）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（以下この項から第三項までにおいて「耐震基準適合住宅」という。）に対して課する固定資産税については、次条第一項、第四項又は第五項の規定の適用がある場合を除き、当該耐震改修が平成十八年一月一日から平成二十一年十二月三十一日までの間に完了した場合には当該耐震改修が完了した日の属する年の翌年の一月一日（当該耐震改修が完了した日が一月一日である場合には、同日。以下この項において同じ。）を賦課期日とする年度から三年度分、当該耐震改修が平成二十二年一月一日から平成二十四年十二月三十一日までの間に完了した場合には当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度から二年度分、当該耐震改修が平成二十五年一月一日から令和十三年三月三十一日までの間に完了した場合には当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度分（当該耐震基準適合住宅が当該耐震改修が完了する直前に建築物の耐震改修の促進に関する法律第五条第三項第二号に規定する通行障害既存耐震不適格建築物（同法第七条第二号又は第三号に掲げる建築物であるものに限る。）であつた場合には、当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度から二年度分）の固定資産税に限り、当該耐震基準適合住宅に係る固定資産税額（区分所有に係る耐震基準適合住宅（区分所有に係る家屋である耐震基準適合住宅をいう。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、区分所有に係る耐震基準適合住宅以外の耐震基準適合住宅（人の居住の用に供する部分以外の部分を有する耐震基準適合住宅その他の政令で定める耐震基準適合住宅に限る。）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耐震基準適合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-15-9/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</sup>
With regard to the fixed assets tax imposed on a dwelling that has existed since on or before January 1, 1982, on which seismic retrofit specified by Cabinet Order (meaning extension, reconstruction, repair or remodeling aimed at improving safety against earthquakes; the same applies hereinafter in this Article, the following Article and Article 15-10 of the Supplementary Provisions) was carried out during the period from January 1, 2006 to March 31, 2031, and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it meets the standards specified by Cabinet Order concerning safety against earthquakes (referred to as "earthquake resistance standards" in Article 15-10, paragraph (1) of the Supplementary Provisions) (hereinafter in this paragraph through paragraph (3) referred to as a "dwelling meeting earthquake resistance standards"), a municipality is to reduce, except where paragraph (1), (4) or (5) of the following Article applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed (where that day is January 1, that day; the same applies hereinafter in this paragraph) where the seismic retrofit was completed during the period from January 1, 2006 to December 31, 2009, for two fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed where it was completed during the period from January 1, 2010 to December 31, 2012, and for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed where it was completed during the period from January 1, 2013 to March 31, 2031 (where that dwelling meeting earthquake resistance standards was, immediately before the completion of the seismic retrofit, an existing building not meeting earthquake resistance standards that obstructs passage, as prescribed in Article 5, paragraph (3), item (ii) of the Act on Promotion of Seismic Retrofitting of Buildings (limited to a building listed in Article 7, item (ii) or (iii) of that Act), for two fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed), an amount equivalent to one-half of the fixed assets tax amount for that dwelling meeting earthquake resistance standards (for a dwelling meeting earthquake resistance standards held in unit ownership (meaning a dwelling meeting earthquake resistance standards 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 a dwelling meeting earthquake resistance standards other than one held in unit ownership (limited to a dwelling meeting earthquake resistance standards having a part other than the part used for residence or another dwelling meeting earthquake resistance standards 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 meeting earthquake resistance standards.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、耐震基準適合住宅に係る固定資産税の納税義務者から、当該耐震基準適合住宅に係る耐震改修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、当該耐震基準適合住宅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。
<sup>suppl-3251-226/art-15-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-2</sup>
The preceding paragraph applies only where the person liable for the fixed assets tax relating to a dwelling meeting earthquake resistance standards has submitted, within three months from the day on which the seismic retrofit of that dwelling meeting earthquake resistance standards was completed, as provided by the Municipal Ordinance of the municipality concerned, a return to the effect that the preceding paragraph is to apply to that dwelling meeting earthquake resistance standards.
<sup>machine translation, not official</sup>

**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、当該申告書に係る耐震基準適合住宅につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-3</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (1) to the dwelling meeting earthquake resistance standards relating to that return.
<sup>machine translation, not official</sup>

**第四項**  市町村は、新築された日から十年以上を経過した住宅（区分所有に係る家屋以外の家屋で政令で定めるものに限る。）のうち、人の居住の用に供する部分（貸家の用に供する部分を除く。以下この条及び次条において「特定居住用部分」という。）において平成二十八年四月一日から令和十三年三月三十一日までの間に高齢者、障害者その他の政令で定める者（以下この項、次項及び第八項において「高齢者等」という。）の居住の安全性及び高齢者等に対する介助の容易性の向上に資する改修工事で政令で定めるもの（以下この項から第六項までにおいて「居住安全改修工事」という。）が行われたもの（第八項において「改修住宅」という。）であつて、特定居住用部分に高齢者等が居住しているもの（以下この項、第六項及び第七項において「高齢者等居住改修住宅」という。）に対して課する固定資産税については、第一項又は次条第一項若しくは第四項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該居住安全改修工事が完了した日の属する年の翌年の一月一日（当該居住安全改修工事が完了した日が一月一日である場合には、同日。次項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該高齢者等居住改修住宅に係る固定資産税額（第九項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する高齢者等居住改修住宅その他の政令で定める高齢者等居住改修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政令で定めるところにより算定した額に限る。）の三分の一に相当する額を当該高齢者等居住改修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-15-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4</sup>
With regard to the fixed assets tax imposed on a dwelling (limited to a house other than a building held in unit ownership that is specified by Cabinet Order) for which 10 years or more have elapsed since it was newly built, in the part used for residence (excluding the part used as a rental house; hereinafter in this Article and the following Article referred to as the "specified residential part") of which renovation work specified by Cabinet Order that contributes to improving the safety of residence of elderly persons, persons with disabilities and other persons specified by Cabinet Order (hereinafter in this paragraph, the following paragraph and paragraph (8) referred to as "elderly persons, etc.") and the ease of providing assistance to elderly persons, etc. (hereinafter in this paragraph through paragraph (6) referred to as "renovation for safe living") was carried out during the period from April 1, 2016 to March 31, 2031 (referred to as a "renovated dwelling" in paragraph (8)) and in the specified residential part of which elderly persons, etc. reside (hereinafter in this paragraph and paragraphs (6) and (7) referred to as a "dwelling renovated for residence by elderly persons, etc."), a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) or (4) of the following Article applies, or where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the renovation for safe living was completed (where that day is January 1, that day; the same applies in the following paragraph), an amount equivalent to one-third of the fixed assets tax amount for that dwelling renovated for residence by elderly persons, etc. (where paragraph (9) applies, the amount before applying that paragraph, and for a dwelling renovated for residence by elderly persons, etc. having a part other than the specified residential part or another dwelling renovated for residence by elderly persons, etc. specified by Cabinet Order, limited to 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 renovated for residence by elderly persons, etc.
<sup>machine translation, not official</sup>

**第五項**  市町村は、新築された日から十年以上を経過した区分所有に係る家屋の専有部分で政令で定めるもののうち、特定居住用部分において平成二十八年四月一日から令和十三年三月三十一日までの間に居住安全改修工事が行われたもの（第八項において「改修専有部分」という。）であつて、特定居住用部分に高齢者等が居住しているもの（以下この項から第七項までにおいて「高齢者等居住改修専有部分」という。）の区分所有者が当該高齢者等居住改修専有部分について納付する義務を負うものとされる固定資産税額については、当該区分所有に係る家屋に対して第一項、次条第一項若しくは第五項若しくは附則第十五条の九の三第一項の規定の適用がある場合又は当該高齢者等居住改修専有部分が既にこの項の規定の適用を受けたことがある場合を除き、当該居住安全改修工事が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税額に限り、第三百五十二条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額（第十項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する高齢者等居住改修専有部分その他の政令で定める高齢者等居住改修専有部分にあつてはこの項の規定の適用を受ける部分に係る額として政令で定めるところにより算定した額に限る。）の三分の一に相当する額を同条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5</sup>
With regard to the fixed assets tax amount that the unit owner of an exclusively-owned area specified by Cabinet Order of a building held in unit ownership for which 10 years or more have elapsed since it was newly built, in the specified residential part of which renovation for safe living was carried out during the period from April 1, 2016 to March 31, 2031 (referred to as a "renovated exclusively owned part" in paragraph (8)) and in the specified residential part of which elderly persons, etc. reside (hereinafter in this paragraph through paragraph (7) referred to as an "exclusively owned part renovated for residence by elderly persons, etc."), is to bear the obligation to pay in respect of that exclusively owned part renovated for residence by elderly persons, etc., a municipality is to reduce, except where paragraph (1) of this Article, paragraph (1) or (5) of the following Article or Article 15-9-3, paragraph (1) of the Supplementary Provisions applies to that building held in unit ownership, or where this paragraph has already been applied to that exclusively owned part renovated for residence by elderly persons, etc., limited to the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year including the day on which that renovation for safe living was completed, an amount equivalent to one-third of the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to Article 352, paragraph (1) or (2) (where paragraph (10) applies, the amount before applying that paragraph, and for an exclusively owned part renovated for residence by elderly persons, etc. having a part other than the specified residential part or another exclusively owned part renovated for residence by elderly persons, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the amount relating to the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to paragraph (1) or (2) of that Article.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定は、高齢者等居住改修住宅又は高齢者等居住改修専有部分に係る固定資産税の納税義務者から、当該高齢者等居住改修住宅又は当該高齢者等居住改修専有部分に係る居住安全改修工事が完了した日から三月以内に、総務省令で定める書類を添付して、当該高齢者等居住改修住宅又は当該高齢者等居住改修専有部分につきこれら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。
<sup>suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-6</sup>
The preceding two paragraphs apply only where the person liable for the fixed assets tax relating to a dwelling renovated for residence by elderly persons, etc. or an exclusively owned part renovated for residence by elderly persons, etc. has submitted, within three months from the day on which the renovation for safe living relating to that dwelling renovated for residence by elderly persons, etc. or that exclusively owned part renovated for residence by elderly persons, etc. was completed, a return to the effect that those provisions are to apply to that dwelling renovated for residence by elderly persons, etc. or that exclusively owned part renovated for residence by elderly persons, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<sup>machine translation, not official</sup>

**第七項**  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、当該申告書に係る高齢者等居住改修住宅又は高齢者等居住改修専有部分につき第四項又は第五項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-7</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (4) or (5) to the dwelling renovated for residence by elderly persons, etc. or exclusively owned part renovated for residence by elderly persons, etc. relating to that return.
<sup>machine translation, not official</sup>

**第八項**  第四項又は第五項の場合において、改修住宅又は改修専有部分の特定居住用部分に高齢者等が居住しているかどうかの判定は、第六項の申告書が提出された時の現況による。
<sup>suppl-3251-226/art-15-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-8</sup>
In the case of paragraph (4) or (5), whether elderly persons, etc. reside in the specified residential part of a renovated dwelling or renovated exclusively owned part is determined by the actual situation at the time when the return under paragraph (6) was submitted.
<sup>machine translation, not official</sup>

**第九項**  市町村は、平成二十六年四月一日以前から所在する住宅（区分所有に係る家屋以外の家屋で政令で定めるものに限る。）のうち、特定居住用部分において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外壁、窓等を通しての熱の損失の防止に資する改修工事その他の工事で政令で定めるもの（以下この項から第十一項まで及び次条第四項から第六項までにおいて「熱損失防止改修工事等」という。）が行われたもの（以下この項、第十一項及び第十二項において「熱損失防止改修等住宅」という。）に対して課する固定資産税については、第一項又は次条第一項若しくは第四項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日（当該熱損失防止改修工事等が完了した日が一月一日である場合には、同日。次項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該熱損失防止改修等住宅に係る固定資産税額（第四項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する熱損失防止改修等住宅その他の政令で定める熱損失防止改修等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政令で定めるところにより算定した額に限る。）の三分の一に相当する額を当該熱損失防止改修等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-15-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-9</sup>
With regard to the fixed assets tax imposed on a dwelling (limited to a house other than a building held in unit ownership that is specified by Cabinet Order) that has existed since on or before April 1, 2014, in the specified residential part of which renovation work that contributes to preventing the loss of heat through exterior walls, windows, etc. and other work specified by Cabinet Order (hereinafter in this paragraph through paragraph (11) and paragraphs (4) through (6) of the following Article referred to as "heat-loss prevention renovation work, etc.") was carried out during the period from April 1, 2022 to March 31, 2031 (hereinafter in this paragraph, paragraph (11) and paragraph (12) referred to as a "dwelling with heat-loss prevention renovation, etc."), a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) or (4) of the following Article applies, or where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the heat-loss prevention renovation work, etc. was completed (where that day is January 1, that day; the same applies in the following paragraph), an amount equivalent to one-third of the fixed assets tax amount for that dwelling with heat-loss prevention renovation, etc. (where paragraph (4) applies, the amount before applying that paragraph, and for a dwelling with heat-loss prevention renovation, etc. having a part other than the specified residential part or another dwelling with heat-loss prevention renovation, etc. specified by Cabinet Order, limited to 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 with heat-loss prevention renovation, etc.
<sup>machine translation, not official</sup>

**第十項**  市町村は、平成二十六年四月一日以前から所在する区分所有に係る家屋の専有部分で政令で定めるもののうち、特定居住用部分において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熱損失防止改修工事等が行われたもの（以下この条において「熱損失防止改修等専有部分」という。）の区分所有者が当該熱損失防止改修等専有部分について納付する義務を負うものとされる固定資産税額については、当該区分所有に係る家屋に対して第一項、次条第一項若しくは第五項若しくは附則第十五条の九の三第一項の規定の適用がある場合又は当該熱損失防止改修等専有部分が既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税額に限り、第三百五十二条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額（第五項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する熱損失防止改修等専有部分その他の政令で定める熱損失防止改修等専有部分にあつてはこの項の規定の適用を受ける部分に係る額として政令で定めるところにより算定した額に限る。）の三分の一に相当する額を同条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10</sup>
With regard to the fixed assets tax amount that the unit owner of an exclusively-owned area specified by Cabinet Order of a building held in unit ownership that has existed since on or before April 1, 2014, in the specified residential part of which heat-loss prevention renovation work, etc. was carried out during the period from April 1, 2022 to March 31, 2031 (hereinafter in this Article referred to as a "unit with heat-loss prevention renovation, etc."), is to bear the obligation to pay in respect of that unit with heat-loss prevention renovation, etc., a municipality is to reduce, except where paragraph (1) of this Article, paragraph (1) or (5) of the following Article or Article 15-9-3, paragraph (1) of the Supplementary Provisions applies to that building held in unit ownership, or where this paragraph has already been applied to that unit with heat-loss prevention renovation, etc., limited to the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year including the day on which that heat-loss prevention renovation work, etc. was completed, an amount equivalent to one-third of the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to Article 352, paragraph (1) or (2) (where paragraph (5) applies, the amount before applying that paragraph, and for a unit with heat-loss prevention renovation, etc. having a part other than the specified residential part or another unit with heat-loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the amount relating to the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to paragraph (1) or (2) of that Article.
<sup>machine translation, not official</sup>

**第十一項**  前二項の規定は、熱損失防止改修等住宅又は熱損失防止改修等専有部分に係る固定資産税の納税義務者から、当該熱損失防止改修等住宅又は当該熱損失防止改修等専有部分に係る熱損失防止改修工事等が完了した日から三月以内に、総務省令で定める書類を添付して、当該熱損失防止改修等住宅又は当該熱損失防止改修等専有部分につきこれら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。
<sup>suppl-3251-226/art-15-9/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-11</sup>
The preceding two paragraphs apply only where the person liable for the fixed assets tax relating to a dwelling with heat-loss prevention renovation, etc. or a unit with heat-loss prevention renovation, etc. has submitted, within three months from the day on which the heat-loss prevention renovation work, etc. relating to that dwelling with heat-loss prevention renovation, etc. or that unit with heat-loss prevention renovation, etc. was completed, a return to the effect that those provisions are to apply to that dwelling with heat-loss prevention renovation, etc. or that unit with heat-loss prevention renovation, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<sup>machine translation, not official</sup>

**第十二項**  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、当該申告書に係る熱損失防止改修等住宅又は熱損失防止改修等専有部分につき第九項又は第十項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-12</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (9) or (10) to the dwelling with heat-loss prevention renovation, etc. or unit with heat-loss prevention renovation, etc. relating to that return.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-15-9/par-1: この条 → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9
- suppl-3251-226/art-15-9/par-1: 次条 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-9/par-1: 附則第十五条の十 → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10
- suppl-3251-226/art-15-9/par-1: 同条第一項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-10/par-1
- suppl-3251-226/art-15-9/par-1: この項 → 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-15-9/par-1: 第三項 → 地方税法 附則第十五条の九第三項 (Supplementary Provisions, Article 15-9, paragraph (3)), suppl-3251-226/art-15-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-3
- suppl-3251-226/art-15-9/par-1: 次条第一項 → 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-15-9/par-1: 第四項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9/par-1: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-2: 前項 → 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-15-9/par-3: 前項 → 地方税法 附則第十五条の九第二項 (Supplementary Provisions, Article 15-9, paragraph (2)), suppl-3251-226/art-15-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-2
- suppl-3251-226/art-15-9/par-3: 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-15-9/par-4: この条 → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9
- suppl-3251-226/art-15-9/par-4: 次条 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-9/par-4: この項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-4: 次項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-4: 第八項 → 地方税法 附則第十五条の九第八項 (Supplementary Provisions, Article 15-9, paragraph (8)), suppl-3251-226/art-15-9/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-8
- suppl-3251-226/art-15-9/par-4: 第六項 → 地方税法 附則第十五条の九第六項 (Supplementary Provisions, Article 15-9, paragraph (6)), suppl-3251-226/art-15-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-6
- suppl-3251-226/art-15-9/par-4: 第七項 → 地方税法 附則第十五条の九第七項 (Supplementary Provisions, Article 15-9, paragraph (7)), suppl-3251-226/art-15-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-7
- suppl-3251-226/art-15-9/par-4: 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-15-9/par-4: 次条第一項 → 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-15-9/par-4: 第四項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9/par-4: 第九項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-5: 第八項 → 地方税法 附則第十五条の九第八項 (Supplementary Provisions, Article 15-9, paragraph (8)), suppl-3251-226/art-15-9/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-8
- suppl-3251-226/art-15-9/par-5: この項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-5: 第七項 → 地方税法 附則第十五条の九第七項 (Supplementary Provisions, Article 15-9, paragraph (7)), suppl-3251-226/art-15-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-7
- suppl-3251-226/art-15-9/par-5: 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-15-9/par-5: 次条第一項 → 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-15-9/par-5: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-5: 附則第十五条の九の三第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9/par-5: 第三百五十二条第一項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/art-352/par-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-1
- suppl-3251-226/art-15-9/par-5: 第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2
- suppl-3251-226/art-15-9/par-5: 第十項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-6: 前二項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-6: 前二項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-7: 前項 → 地方税法 附則第十五条の九第六項 (Supplementary Provisions, Article 15-9, paragraph (6)), suppl-3251-226/art-15-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-6
- suppl-3251-226/art-15-9/par-7: 第四項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-7: 第五項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-8: 第四項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-8: 第五項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-8: 第六項 → 地方税法 附則第十五条の九第六項 (Supplementary Provisions, Article 15-9, paragraph (6)), suppl-3251-226/art-15-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-6
- suppl-3251-226/art-15-9/par-9: この項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-9: 第十一項 → 地方税法 附則第十五条の九第十一項 (Supplementary Provisions, Article 15-9, paragraph (11)), suppl-3251-226/art-15-9/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-11
- suppl-3251-226/art-15-9/par-9: 次条第四項から第六項まで → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9/par-9: 次条第四項から第六項まで → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-9: 次条第四項から第六項まで → 地方税法 附則第十五条の九の二第六項 (Supplementary Provisions, Article 15-9-2, paragraph (6)), suppl-3251-226/art-15-9-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-6
- suppl-3251-226/art-15-9/par-9: 第十二項 → 地方税法 附則第十五条の九第十二項 (Supplementary Provisions, Article 15-9, paragraph (12)), suppl-3251-226/art-15-9/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-12
- suppl-3251-226/art-15-9/par-9: 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-15-9/par-9: 次条第一項 → 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-15-9/par-9: 次項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-9: 第四項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-10: この条 → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9
- suppl-3251-226/art-15-9/par-10: 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-15-9/par-10: 次条第一項 → 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-15-9/par-10: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-10: 附則第十五条の九の三第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9/par-10: この項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-10: 第三百五十二条第一項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/art-352/par-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-1
- suppl-3251-226/art-15-9/par-10: 第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2
- suppl-3251-226/art-15-9/par-10: 第五項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-11: 前二項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-11: 前二項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-12: 前項 → 地方税法 附則第十五条の九第十一項 (Supplementary Provisions, Article 15-9, paragraph (11)), suppl-3251-226/art-15-9/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-11
- suppl-3251-226/art-15-9/par-12: 第九項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-12: 第十項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10

## Cited by

22 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 附則第十五条の九第一項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-1
- 地方税法 附則第十五条の九第二項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-2
- 地方税法 附則第十五条の九第三項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-3
- 地方税法 附則第十五条の九第四項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-4
- 地方税法 附則第十五条の九第五項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- 地方税法 附則第十五条の九第六項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-6
- 地方税法 附則第十五条の九第七項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-7
- 地方税法 附則第十五条の九第八項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-8
- 地方税法 附則第十五条の九第九項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-9
- 地方税法 附則第十五条の九第十項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10
- 地方税法 附則第十五条の九第十一項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-11
- 地方税法 附則第十五条の九第十二項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-12
- 地方税法 附則第十五条の九の三第一項（大規模の修繕等が行われたマンションに対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-1
- 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