# 地方税法 / Local Tax Act — 第十九条の四 (Supplementary Provisions, Article 19-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4. 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: 第十九条の四 (Supplementary Provisions, Article 19-4) — address `suppl-3251-226/art-19-4` - 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-19-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - 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. --- ### 第十九条の四 suppl-3251-226/art-19-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 **第一項** 市街化区域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、前条の規定により算定した当該市街化区域農地に係る当該年度分の固定資産税額が、当該市街化区域農地の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に、当該市街化区域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価格の三分の一の額に百分の五を乗じて得た額を加算した額（当該市街化区域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市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域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「市街化区域農地調整固定資産税額」という。）を超える場合には、当該市街化区域農地調整固定資産税額とする。 suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland in an urbanization promotion area is, where the fixed assets tax amount for that fiscal year for that farmland in an urbanization promotion area calculated under the preceding Article exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax on farmland in an urbanization promotion area") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area, the amount obtained by adding, to the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that farmland in an urbanization promotion area, the amount obtained by multiplying by five percent one-third of the price that is to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area 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 amount by the rates prescribed in those provisions), the adjusted fixed assets tax on farmland in an urbanization promotion area. machine translation, not official **第二項** 前項の規定の適用を受ける市街化区域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市街化区域農地調整固定資産税額は、当該市街化区域農地調整固定資産税額が、当該市街化区域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価格の三分の一の額に十分の二を乗じて得た額（当該市街化区域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市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域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に満たない場合には、同項の規定にかかわらず、当該固定資産税額とする。 suppl-3251-226/art-19-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-2 The adjusted fixed assets tax on farmland in an urbanization promotion area for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland in an urbanization promotion area subject to the application of the preceding paragraph is, notwithstanding that paragraph, where that adjusted fixed assets tax on farmland in an urbanization promotion area is less than the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area, the amount obtained by multiplying by two-tenths one-third of the price that is to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area 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 amount by the rates prescribed in those provisions), that fixed assets tax amount. machine translation, not official **第三項** 附則第十八条第六項の規定は、第一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「附則第十九条の四第一項」と、「宅地等」とあるのは「市街化区域農地」と読み替えるものとする。 suppl-3251-226/art-19-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-3 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 paragraph (1). In this case, in Article 18, paragraph (6) of the Supplementary Provisions, "paragraphs (1) and (4)" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions", and "building land, etc." is deemed to be replaced with "farmland in an urbanization promotion area". machine translation, not official **第四項** 前項の規定により読み替えられた附則第十八条第六項第一号から第三号までに掲げる市街化区域農地で令和六年度から令和八年度までの各年度に係る賦課期日において前条の規定の適用を受ける市街化区域農地（以下この条及び附則第二十七条の二において「特定市街化区域農地」という。）に該当するもの（次項の規定の適用を受ける市街化区域農地を除く。）のうち、当該各年度の前年度に係る賦課期日において特定市街化区域農地以外の農地に該当したものに係る当該各年度分の固定資産税については、当該市街化区域農地が当該各年度の前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び前三項の規定を適用する。 suppl-3251-226/art-19-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-4 With regard to fixed assets tax for each fiscal year for farmland in an urbanization promotion area set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph that, on the assessment date for each fiscal year from fiscal year 2024 through fiscal year 2026, falls under farmland in an urbanization promotion area subject to the application of the preceding Article (hereinafter in this Article and Article 27-2 of the Supplementary Provisions referred to as "specified farmland in an urbanization promotion area") (excluding farmland in an urbanization promotion area subject to the application of the following paragraph) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under farmland other than specified farmland in an urbanization promotion area, Article 17 of the Supplementary Provisions and the preceding three paragraphs apply, deeming that farmland in an urbanization promotion area to have been specified farmland in an urbanization promotion area on the assessment date for the fiscal year preceding each such fiscal year. machine translation, not official **第五項** 第三項の規定により読み替えられた附則第十八条第六項第二号に掲げる市街化区域農地で令和六年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和六年度特定市街化区域農地」という。）、同条第六項第三号に掲げる市街化区域農地で令和七年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和七年度特定市街化区域農地」という。）又は同条第六項第四号に掲げる市街化区域農地で令和八年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和八年度特定市街化区域農地」という。）のうち、当該市街化区域農地の類似土地が令和六年度特定市街化区域農地にあつては令和五年度、令和七年度特定市街化区域農地にあつては令和六年度、令和八年度特定市街化区域農地にあつては令和七年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）において特定市街化区域農地以外の農地に該当したものに係る令和六年度特定市街化区域農地にあつては令和六年度分、令和七年度特定市街化区域農地にあつては令和七年度分、令和八年度特定市街化区域農地にあつては令和八年度分の固定資産税については、当該類似土地が前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。 suppl-3251-226/art-19-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-5 With regard to fixed assets tax for fiscal year 2024 for farmland in an urbanization promotion area set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3) that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2024 (hereinafter in this paragraph referred to as "fiscal 2024 specified farmland in an urbanization promotion area"), for fixed assets tax for fiscal year 2025 for farmland in an urbanization promotion area set forth in item (iii) of that paragraph of that Article that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2025 (hereinafter in this paragraph referred to as "fiscal 2025 specified farmland in an urbanization promotion area"), or for fixed assets tax for fiscal year 2026 for farmland in an urbanization promotion area set forth in item (iv) of that paragraph of that Article that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2026 (hereinafter in this paragraph referred to as "fiscal 2026 specified farmland in an urbanization promotion area"), in respect of the farmland whose similar land fell under farmland other than specified farmland in an urbanization promotion area on the assessment date for fiscal year 2023 in the case of fiscal 2024 specified farmland in an urbanization promotion area, for fiscal year 2024 in the case of fiscal 2025 specified farmland in an urbanization promotion area, and for fiscal year 2025 in the case of fiscal 2026 specified farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply, deeming that similar land to have been specified farmland in an urbanization promotion area on the assessment date for the previous fiscal year. machine translation, not official **第六項** 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に限り、市街化区域農地（前条第三項において準用する同条第二項の規定により市街化区域設定年度（同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度をいう。以下この項及び附則第二十七条の二第六項において同じ。）に係る賦課期日に市街化区域農地として所在したものとみなされた土地を含む。以下この項において同じ。）で当該各年度の前年度分の固定資産税について前条第三項において準用する同条第一項ただし書の規定の適用を受けたもの（以下この項及び附則第二十七条の二第六項において「前年度軽減適用市街化区域農地」という。）のうち、当該各年度の前年度分の固定資産税について第一項及び第二項の規定（当該年度が令和六年度である場合には、令和六年改正前の地方税法附則第十九条の四第一項から第四項までの規定）の適用を受けないものについては、当該前年度軽減適用市街化区域農地又は当該前年度軽減適用市街化区域農地の類似土地が市街化区域設定年度から当該各年度の前年度までの各年度に係る賦課期日において、それぞれ前条第三項において準用する同条第一項本文の規定の適用を受け、かつ、同項ただし書の規定の適用を受けない市街化区域農地（附則第二十七条の二第六項において「軽減適用外市街化区域農地」という。）であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。 suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-6 Only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, with regard to farmland in an urbanization promotion area (including land deemed, under Article 19-3, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions, to have been located as farmland in an urbanization promotion area on the assessment date for the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions; the same applies hereinafter in this paragraph and Article 27-2, paragraph (6) of the Supplementary Provisions); the same applies hereinafter in this paragraph) that, for fixed assets tax for the fiscal year preceding each such fiscal year, was subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions (hereinafter in this paragraph and Article 27-2, paragraph (6) of the Supplementary Provisions referred to as "farmland in an urbanization promotion area reduced in the previous fiscal year"), and that, for fixed assets tax for the fiscal year preceding each such fiscal year, is not subject to the provisions of paragraphs (1) and (2) (where that fiscal year is fiscal year 2024, the provisions of Article 19-4, paragraphs (1) through (4) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply, deeming that the farmland in an urbanization promotion area reduced in the previous fiscal year, or similar land of that farmland, was, on the assessment date for each fiscal year from the urbanization promotion area designation year through the fiscal year preceding each such fiscal year, respectively farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (referred to as "farmland in an urbanization promotion area outside the reduction" in Article 27-2, paragraph (6) of the Supplementary Provisions). machine translation, not official --- ## Cites - suppl-3251-226/art-19-4/par-1: 前条 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-19-4/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-19-4/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-19-4/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-19-4/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-19-4/par-2: 前項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-3251-226/art-19-4/par-2: 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-19-4/par-2: 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-19-4/par-2: 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-19-4/par-2: 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-19-4/par-3: 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-19-4/par-3: 第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-3251-226/art-19-4/par-3: 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-19-4/par-3: 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 - suppl-3251-226/art-19-4/par-4: 前項 → 地方税法 附則第十九条の四第三項 (Supplementary Provisions, Article 19-4, paragraph (3)), suppl-3251-226/art-19-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-3 - suppl-3251-226/art-19-4/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1 - suppl-3251-226/art-19-4/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2 - suppl-3251-226/art-19-4/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3 - suppl-3251-226/art-19-4/par-4: 前条 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3251-226/art-19-4/par-4: この条 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3251-226/art-19-4/par-4: 附則第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3251-226/art-19-4/par-4: 次項 → 地方税法 附則第十九条の四第五項 (Supplementary Provisions, Article 19-4, paragraph (5)), suppl-3251-226/art-19-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-5 - suppl-3251-226/art-19-4/par-4: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-3251-226/art-19-4/par-4: 前三項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-3251-226/art-19-4/par-4: 前三項 → 地方税法 附則第十九条の四第二項 (Supplementary Provisions, Article 19-4, paragraph (2)), suppl-3251-226/art-19-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-2 - suppl-3251-226/art-19-4/par-5: 第三項 → 地方税法 附則第十九条の四第三項 (Supplementary Provisions, Article 19-4, paragraph (3)), suppl-3251-226/art-19-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-3 - suppl-3251-226/art-19-4/par-5: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2 - suppl-3251-226/art-19-4/par-5: この項 → 地方税法 附則第十九条の四第五項 (Supplementary Provisions, Article 19-4, paragraph (5)), suppl-3251-226/art-19-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-5 - suppl-3251-226/art-19-4/par-5: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3 - suppl-3251-226/art-19-4/par-5: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4 - suppl-3251-226/art-19-4/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-3251-226/art-19-4/par-5: 第一項から第三項まで → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3251-226/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1 - suppl-3251-226/art-19-4/par-6: 前条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-3 - suppl-3251-226/art-19-4/par-6: 同条第二項 → 地方税法 附則第十九条の三第二項 (Supplementary Provisions, Article 19-3, paragraph (2)), suppl-3251-226/art-19-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-2 - suppl-3251-226/art-19-4/par-6: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — 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 - suppl-3251-226/art-19-4/par-6: この項 → 地方税法 附則第十九条の四第六項 (Supplementary Provisions, Article 19-4, paragraph (6)), suppl-3251-226/art-19-4/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-6 - suppl-3251-226/art-19-4/par-6: 附則第二十七条の二第六項 → 地方税法 附則第二十七条の二第六項 (Supplementary Provisions, Article 27-2, paragraph (6)), suppl-3251-226/art-27-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-6 - suppl-3251-226/art-19-4/par-6: 第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-3251-226/art-19-4/par-6: 第二項 → 地方税法 附則第十九条の四第二項 (Supplementary Provisions, Article 19-4, paragraph (2)), suppl-3251-226/art-19-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-2 - suppl-3251-226/art-19-4/par-6: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17 - suppl-3251-226/art-19-4/par-6: 第一項から第三項まで → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3251-226/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1 ## Cited by 38 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 附則第十九条の四第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-2 - 地方税法 附則第十九条の四第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-3 - 地方税法 附則第十九条の四第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-4 - 地方税法 附則第十九条の四第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-5 - 地方税法 附則第十九条の四第六項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-6 - 地方税法 附則第二十一条の二第一項（住宅用地等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減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1 - 地方税法 附則第二十一条の二第二項（住宅用地等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減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2 - 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 附則第二十七条の五第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-2 - 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 附則第二十八条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-3 - 地方税法 附則第二十九条の二第一項（市街化区域農地が市街化区域農地以外の農地となつた場合における固定資産税及び都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2/par-1 - 地方税法 附則第二十九条の四第一項（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徴収猶予） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-1 - 地方税法 附則第二十九条の七第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/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 附則第二十九条の七第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7/par-5 - 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 附則第九条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 - 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 附則第十条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-2 - 地方税法 附則第十一条第三項第一号（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3/item-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-4051-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/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 - 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12/par-1 - 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/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-20261027T214204-210, 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