# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（農地に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例） — address `suppl-3251-226/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19 - 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. --- ### 第十九条（農地に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax on Farmland for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026 caption: machine translation, not official suppl-3251-226/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19 **第一項** 農地に係る令和六年度から令和八年度までの各年度分の固定資産税の額は、当該農地に係る当該年度分の固定資産税額が、当該農地に係る当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額（当該農地が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける農地であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額）に、当該農地の当該年度の次の表の上欄に掲げる負担水準の区分に応じ、同表の下欄に掲げる負担調整率を乗じて得た額を当該農地に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「農地調整固定資産税額」という。）を超える場合には、当該農地調整固定資産税額とする。 負担水準の区分 負担調整率 〇・九以上のもの 一・〇二五 〇・八以上〇・九未満のもの 一・〇五 〇・七以上〇・八未満のもの 一・〇七五 〇・七未満のもの 一・一 suppl-3251-226/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland is, where the fixed assets tax amount for that fiscal year for that farmland exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for farmland") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland, the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year for that farmland (where that farmland is farmland subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rates prescribed in those provisions) by the burden adjustment rate set forth in the right-hand column of the following table according to the category of burden level for that fiscal year of that farmland set forth in the left-hand column of that table, the adjusted fixed assets tax amount for farmland. Category of burden level Burden adjustment rate 0.9 or more 1.025 0.8 or more and less than 0.9 1.05 0.7 or more and less than 0.8 1.075 less than 0.7 1.1 machine translation, not official **第二項** 附則第十八条第六項の規定は、前項の前年度分の固定資産税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第十九条第一項」と、「宅地等」とあるのは「農地」と読み替えるものとする。 suppl-3251-226/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-2 The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax in the preceding paragraph. In this case, in Article 18, paragraph (6) of the Supplementary Provisions, "paragraphs (1) and (4)" is deemed to be replaced with "Article 19, paragraph (1) of the Supplementary Provisions", and "building land, etc." is deemed to be replaced with "farmland". machine translation, not official --- ## Cites - suppl-3251-226/art-19/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-3251-226/art-19/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15 - suppl-3251-226/art-19/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2 - suppl-3251-226/art-19/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-3251-226/art-19/par-2: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6 - suppl-3251-226/art-19/par-2: 前項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 - suppl-3251-226/art-19/par-2: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-3251-226/art-19/par-2: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-4 ## 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 附則第十七条第一項第六号イ（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6/sub-1 - 地方税法 附則第十七条の四第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4/par-1 - 地方税法 附則第十九条第二項（農地に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-2 - 地方税法 附則第十九条の三第一項（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - 地方税法 附則第二十二条第一項（読替規定） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1 - 地方税法 附則第二十三条第一項（免税点の適用及び納税通知書の記載に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23/par-1 - 地方税法 附則第二十四条第一項（固定資産の価格等の修正に基づく賦課額の更正の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24/par-1 - 地方税法 附則第二十七条の五第一項（固定資産税の課税明細書の記載事項の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1 - 地方税法 附則第二十八条第一項（土地課税台帳等の登録事項等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - 地方税法 附則第二十九条の七第四項（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-4 - 地方税法 附則第二十九条の八第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8/par-1 - 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-1 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7/par-1 - 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-5/par-1 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8/par-1 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7/par-1 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7/par-1 - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8/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-20261027T214204-207, 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