# 地方税法 / Local Tax Act — 第十五条の九の二 (Supplementary Provisions, Article 15-9-2)

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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: 第十五条の九の二 (Supplementary Provisions, Article 15-9-2)（耐震改修が行われた認定長期優良住宅等に対する固定資産税の減額） — address `suppl-3251-226/art-15-9-2`
- 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-15-9-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.

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### 第十五条の九の二（耐震改修が行われた認定長期優良住宅等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Certified Long-Life Quality Dwellings, etc. That Have Undergone Seismic Retrofit
<sup>caption: machine translation, not official</sup>
<sup>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</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、平成二十九年四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が行われたものであつて、認定長期優良住宅（政令で定めるものに限る。以下この項から第五項までにおいて同じ。）に該当することとなつたもの（以下この項から第三項までにおいて「特定耐震基準適合住宅」という。）に対して課する固定資産税については、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分の固定資産税に限り、当該特定耐震基準適合住宅に係る固定資産税額（区分所有に係る特定耐震基準適合住宅（区分所有に係る家屋である特定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、区分所有に係る特定耐震基準適合住宅以外の特定耐震基準適合住宅（人の居住の用に供する部分以外の部分を有する特定耐震基準適合住宅その他の政令で定める特定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。以下この項において「特例適用対象税額」という。）の三分の二に相当する額（当該特定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分の固定資産税については特例適用対象税額の三分の二に相当する額とし、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の翌年度分の固定資産税については特例適用対象税額の二分の一に相当する額とする。）を当該特定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-15-9-2/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</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 was carried out during the period from April 1, 2017 to March 31, 2031, and that has come to fall under a certified long-life quality dwelling (limited to one specified by Cabinet Order; the same applies hereinafter in this paragraph through paragraph (5)) (hereinafter in this paragraph through paragraph (3) referred to as a "specified dwelling meeting seismic standards"), a municipality is to reduce, except 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 seismic retrofit was completed (where that day is January 1, that day; the same applies hereinafter in this paragraph), an amount equivalent to two-thirds of the fixed assets tax amount for that specified dwelling meeting seismic standards (for a specified dwelling meeting seismic standards held in unit ownership (meaning a specified dwelling meeting seismic 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 specified dwelling meeting seismic standards other than one held in unit ownership (limited to a specified dwelling meeting seismic standards having a part other than the part used for residence or another specified dwelling meeting seismic 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; hereinafter in this paragraph referred to as the "tax amount eligible for the special measure") (where that specified dwelling meeting seismic 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), an amount equivalent to two-thirds of the tax amount eligible for the special measure for 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 seismic retrofit was completed, and an amount equivalent to one-half of the tax amount eligible for the special measure for the fixed assets tax for the fiscal year following that fiscal year) from the fixed assets tax amount for that specified dwelling meeting seismic standards.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、特定耐震基準適合住宅に係る固定資産税の納税義務者から、当該特定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、総務省令で定める書類を添付して、当該特定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-15-9-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-2</sup>
Paragraph (1) applies only where the person liable for the fixed assets tax relating to a specified dwelling meeting seismic standards has submitted, within three months from the day on which the seismic retrofit of that specified dwelling meeting seismic standards was completed, a return to the effect that that paragraph is to apply to that specified dwelling meeting seismic standards, with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<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、当該申告書に係る特定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-15-9-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/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 specified dwelling meeting seismic standards relating to that return.
<sup>machine translation, not official</sup>

**第四項**  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熱損失防止改修工事等が行われたものであつて、認定長期優良住宅に該当することとなつたもの（以下この条において「特定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、当該特定熱損失防止改修等住宅に係る固定資産税額（特定居住用部分以外の部分を有する特定熱損失防止改修等住宅その他の政令で定める特定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。）の三分の二に相当する額を当該特定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-15-9-2/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</sup>
For fixed assets tax imposed on a dwelling that has existed since April 1, 2014 or earlier (limited to a house other than a building held in unit ownership, specified by Cabinet Order) in which heat-loss prevention renovation work, etc. was carried out on the specified residential part during the period from April 1, 2022 to March 31, 2031, and which has come to fall under a certified long-life quality dwelling (referred to as a "specified dwelling with heat loss prevention renovation, etc." in this Article), a municipality is to reduce, except where paragraph (1) applies or where this paragraph has already been applied, only for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the heat-loss prevention renovation work, etc. was completed falls (if the day on which the heat-loss prevention renovation work, etc. was completed is January 1, that day; the same applies in the following paragraph), an amount equivalent to two-thirds of the fixed assets tax amount for that specified dwelling with heat loss prevention renovation, etc. (in the case of a specified dwelling with heat loss prevention renovation, etc. having a part other than the specified residential part or any other specified 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 for the part to which this paragraph applies) from the fixed assets tax amount for that specified dwelling with heat loss prevention renovation, etc.
<sup>machine translation, not official</sup>

**第五項**  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であつて、認定長期優良住宅に該当することとなつたもの（以下この条において「特定熱損失防止改修等住宅専有部分」という。）の区分所有者が当該特定熱損失防止改修等住宅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若しくは次条第一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（特定居住用部分以外の部分を有する特定熱損失防止改修等住宅専有部分その他の政令で定める特定熱損失防止改修等住宅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。）の三分の二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-15-9-2/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</sup>
For the fixed assets tax amount that the unit owner of an exclusively owned part (specified by Cabinet Order) of a building held in unit ownership that has existed since April 1, 2014 or earlier, in which heat-loss prevention renovation work, etc. was carried out on the specified residential part during the period from April 1, 2022 to March 31, 2031, and which has come to fall under a certified long-life quality dwelling (referred to as an "exclusively owned part of a specified dwelling with heat loss prevention renovation, etc." in this Article), is deemed to be obliged to pay in respect of that exclusively owned part of a specified dwelling with heat loss prevention renovation, etc., a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) of the following Article applies to that building held in unit ownership or where this paragraph has already been applied, only for the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the heat-loss prevention renovation work, etc. was completed falls, an amount equivalent to two-thirds of the fixed assets tax amount that the unit owner is deemed to be obliged to pay under Article 352, paragraph (1) or (2) (in the case of an exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. having a part other than the specified residential part or any other exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated, as provided by Cabinet Order, as the amount for the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is deemed to be obliged to pay under paragraph (1) or (2) of that Article.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定は、特定熱損失防止改修等住宅又は特定熱損失防止改修等住宅専有部分に係る固定資産税の納税義務者から、当該特定熱損失防止改修等住宅又は当該特定熱損失防止改修等住宅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、当該特定熱損失防止改修等住宅又は当該特定熱損失防止改修等住宅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-15-9-2/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</sup>
The preceding two paragraphs apply only where, within three months from the day on which the heat-loss prevention renovation work, etc. for the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. was completed, a return to the effect that those provisions should apply to that specified dwelling with heat loss prevention renovation, etc. or that exclusively owned part of a specified dwelling with heat loss prevention renovation, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached, has been filed by the person liable for fixed assets tax on the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc.
<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、当該申告書に係る特定熱損失防止改修等住宅又は特定熱損失防止改修等住宅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-15-9-2/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-7</sup>
Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (4) or (5) to the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. to which the return pertains.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-15-9-2/par-1: この項 → 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-15-9-2/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-15-9-2/par-1: 第三項 → 地方税法 附則第十五条の九の二第三項 (Supplementary Provisions, Article 15-9-2, paragraph (3)), suppl-3251-226/art-15-9-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-3
- suppl-3251-226/art-15-9-2/par-2: 前項 → 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-15-9-2/par-3: 前項 → 地方税法 附則第十五条の九の二第二項 (Supplementary Provisions, Article 15-9-2, paragraph (2)), suppl-3251-226/art-15-9-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-2
- suppl-3251-226/art-15-9-2/par-3: 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-15-9-2/par-4: この条 → 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-15-9-2/par-4: 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-15-9-2/par-4: この項 → 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-15-9-2/par-4: 次項 → 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-15-9-2/par-5: この条 → 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-15-9-2/par-5: 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-15-9-2/par-5: 次条第一項 → 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-15-9-2/par-5: この項 → 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-15-9-2/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-15-9-2/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-15-9-2/par-6: 前二項 → 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-15-9-2/par-6: 前二項 → 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-15-9-2/par-7: 前項 → 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-15-9-2/par-7: 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-15-9-2/par-7: 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

## Cited by

23 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 附則第十五条の九の二第一項（耐震改修が行われた認定長期優良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-15-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-1
- 地方税法 附則第十五条の九の二第二項（耐震改修が行われた認定長期優良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-15-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-2
- 地方税法 附則第十五条の九の二第三項（耐震改修が行われた認定長期優良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-15-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-3
- 地方税法 附則第十五条の九の二第四項（耐震改修が行われた認定長期優良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-15-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-4
- 地方税法 附則第十五条の九の二第五項（耐震改修が行われた認定長期優良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-15-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-5
- 地方税法 附則第十五条の九の二第六項（耐震改修が行われた認定長期優良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-15-9-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-6
- 地方税法 附則第十五条の九の二第七項（耐震改修が行われた認定長期優良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-15-9-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-7
- 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-20261027T214204-205, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27