# 地方税法 / Local Tax Act — 第十五条の九の三 (Supplementary Provisions, Article 15-9-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十五条の九の三 (Supplementary Provisions, Article 15-9-3)（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） — address `suppl-3251-226/art-15-9-3` - 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-15-9-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十五条の九の三（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） — Reduction of Fixed Assets Tax on Condominiums Where Large-Scale Repairs, etc. Have Been Carried Out caption: machine translation, not official suppl-3251-226/art-15-9-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 **第一項** 市町村は、新築された日から二十年以上を経過したマンション（マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号に規定するマンションであつて、人の居住の用に供する専有部分のうち政令で定める専有部分を有するものをいう。以下この項において同じ。）のうち、同法第五条の二第一項の規定による助言若しくは指導を受けた管理者等（同項に規定する管理組合の管理者等をいう。第三項及び第四項において同じ。）に係るマンション又は同法第五条の二十第一項に規定する管理計画認定マンションで政令で定めるものであつて、令和五年四月一日から令和九年三月三十一日までの間にマンションの建物の外壁について行う修繕又は模様替を含む大規模な工事で総務省令で定めるものが行われたもの（当該工事が行われた棟に限る。以下この条において「特定マンション」という。）に係る区分所有に係る家屋に対して課する固定資産税については、附則第十五条の九第一項若しくは前条第一項の規定の適用がある場合又は当該特定マンション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、当該工事が完了した日の属する年の翌年の一月一日（当該工事が完了した日が一月一日である場合には、同日）を賦課期日とする年度分の固定資産税に限り、当該特定マンションに係る区分所有に係る家屋に係る固定資産税額（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する。）の三分の一を参酌して六分の一以上二分の一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特定マンションに係る区分所有に係る家屋に係る固定資産税額から減額するものとする。 suppl-3251-226/art-15-9-3/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 For fixed assets tax imposed on the building held in unit ownership pertaining to a condominium for which 20 years or more have elapsed since it was newly built (meaning a condominium prescribed in Article 2, item (i) of the Act on Advancement of Proper Condominium Management (Act No. 149 of 2000) that has exclusively-owned areas, among those used for human habitation, specified by Cabinet Order; the same applies hereinafter in this paragraph) and which is either a condominium pertaining to a manager, etc. who has received advice or guidance under Article 5-2, paragraph (1) of that Act (meaning the manager, etc. of the management association prescribed in that paragraph; the same applies in paragraphs (3) and (4)) or a certified management plan condominium prescribed in Article 5-20, paragraph (1) of that Act that is specified by Cabinet Order, and in which large-scale work specified by Order of the Ministry of Internal Affairs and Communications, including repair or remodeling of the exterior walls of the condominium building, was carried out during the period from April 1, 2023 to March 31, 2027 (limited to the building in which the work was carried out; referred to as a "specified condominium" in this Article), a municipality is to reduce, except where Article 15-9, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article applies or where the specified condominium has already been subject to the application of this paragraph, only for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the work was completed falls (if the day on which the work was completed is January 1, that day), an amount equivalent to a ratio, determined by a Municipal Ordinance within the range of not less than one-sixth and not more than one-half, having regard to one-third, of the fixed assets tax amount for the building held in unit ownership pertaining to that specified condominium (being the sum total of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies) from the fixed assets tax amount for the building held in unit ownership pertaining to that specified condominium. machine translation, not official **第二項** 前項の規定は、特定マンションに係る区分所有に係る家屋に係る固定資産税の納税義務者から、当該特定マンションに係る同項に規定する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、当該特定マンションに係る区分所有に係る家屋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。 suppl-3251-226/art-15-9-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-2 The preceding paragraph applies only where, within three months from the day on which the work prescribed in that paragraph pertaining to the specified condominium was completed, a return to the effect that that paragraph should apply to the building held in unit ownership pertaining to that specified condominium, 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 building held in unit ownership pertaining to that specified condominium. machine translation, not official **第三項** 市町村長は、特定マンションに係る区分所有に係る家屋については、前項の申告書の提出がなかつた場合においても、管理者等から同項に規定する期間内に同項の書類の提出がされ、かつ、当該特定マンションが第一項に規定する要件に該当すると認められるときは、前項の規定にかかわらず、第一項の規定を適用することができる。 suppl-3251-226/art-15-9-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-3 With regard to a building held in unit ownership pertaining to a specified condominium, even where the return under the preceding paragraph has not been filed, if the manager, etc. has submitted the documents referred to in that paragraph within the period prescribed in that paragraph and the specified condominium is found to satisfy the requirements prescribed in paragraph (1), the mayor of the municipality may apply paragraph (1) notwithstanding the preceding paragraph. machine translation, not official **第四項** 市町村長は、第二項に規定する期間の経過後に同項の納税義務者から同項の申告書の提出がされた場合又は当該期間の経過後に管理者等から同項の書類の提出がされた場合において、当該期間内に当該申告書又は当該書類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、当該申告書又は当該書類に係る特定マンションに係る区分所有に係る家屋につき第一項の規定を適用することができる。 suppl-3251-226/art-15-9-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-4 Where the return is filed by the person liable for tax referred to in paragraph (2) after the period prescribed in that paragraph has elapsed, or where the documents referred to in that paragraph are submitted by the manager, etc. after that period has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return or those documents not having been filed or submitted within that period, the mayor may apply paragraph (1) to the building held in unit ownership pertaining to the specified condominium to which that return or those documents pertain. machine translation, not official --- ## Cites - suppl-3251-226/art-15-9-3/par-1: マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号 → e-Gov law 412AC1000000149, 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-15-9-3/par-1: この項 → 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-15-9-3/par-1: 同法第五条の二第一項 → e-Gov law 412AC1000000149, 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — not held in this collection - suppl-3251-226/art-15-9-3/par-1: 第三項 → 地方税法 附則第十五条の九の三第三項 (Supplementary Provisions, Article 15-9-3, paragraph (3)), suppl-3251-226/art-15-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-3 - suppl-3251-226/art-15-9-3/par-1: 第四項 → 地方税法 附則第十五条の九の三第四項 (Supplementary Provisions, Article 15-9-3, paragraph (4)), suppl-3251-226/art-15-9-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-4 - suppl-3251-226/art-15-9-3/par-1: 同法第五条の二十第一項 → e-Gov law 412AC1000000149, 第五条の二十第一項 (Article 5-20, paragraph (1)), art-5-20/par-1 — not held in this collection - suppl-3251-226/art-15-9-3/par-1: この条 → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3 - suppl-3251-226/art-15-9-3/par-1: 附則第十五条の九第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-1 - suppl-3251-226/art-15-9-3/par-1: 前条第一項 → 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-15-9-3/par-2: 前項 → 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-15-9-3/par-3: 前項 → 地方税法 附則第十五条の九の三第二項 (Supplementary Provisions, Article 15-9-3, paragraph (2)), suppl-3251-226/art-15-9-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-2 - suppl-3251-226/art-15-9-3/par-3: 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-15-9-3/par-4: 第二項 → 地方税法 附則第十五条の九の三第二項 (Supplementary Provisions, Article 15-9-3, paragraph (2)), suppl-3251-226/art-15-9-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-2 - suppl-3251-226/art-15-9-3/par-4: 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 ## Cited by 17 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 附則第十五条の九の三第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-2 - 地方税法 附則第十五条の九の三第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-3 - 地方税法 附則第十五条の九の三第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-3/par-4 - 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 - 地方税法 附則第十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-47/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-47/art-11/par-1 --- ## 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-20261027T214204-205, 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