# 地方税法 / Local Tax Act — 第二十一条の二 (Supplementary Provisions, Article 21-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2. 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: 第二十一条の二 (Supplementary Provisions, Article 21-2)（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） — address `suppl-3251-226/art-21-2` - 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-21-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2 - 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. --- ### 第二十一条の二（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） — Reduction of Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026 on Residential and Other Land caption: machine translation, not official suppl-3251-226/art-21-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2 **第一項** 市町村は、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、当該市町村の区域（当該市町村の条例で定める区域を除く。）において、当該区域に所在する住宅用地等（住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）をいう。以下この項において同じ。）に係る当該年度分の固定資産税額（当該住宅用地等が当該年度分の固定資産税について附則第十八条又は第十九条の四の規定の適用を受ける住宅用地等であるときは、当該年度分の宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額又は市街化区域農地調整固定資産税額とする。以下この項において同じ。）が、次の各号に掲げる年度の区分に応じ、当該各号に定める額を超える場合には、その超えることとなる額に相当する額を、当該住宅用地等に係る当該年度分の固定資産税額から減額することができる。 suppl-3251-226/art-21-2/par-1 · 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 A municipality may, only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, within the area of the municipality (excluding the area specified by the Municipal Ordinance of the municipality), where the fixed assets tax amount for that fiscal year for residential and other land located in that area (meaning residential land, commercial land, etc. and farmland in an urbanization promotion area (excluding farmland in an urbanization promotion area subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions); the same applies hereinafter in this paragraph) (where that residential and other land is residential and other land subject to the application of Article 18 or Article 19-4 of the Supplementary Provisions for fixed assets tax for that fiscal year, the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax on farmland in an urbanization promotion area for that fiscal year; the same applies hereinafter in this paragraph) exceeds the amount specified in each of the following items according to the category of fiscal year set forth in those items, reduce an amount equivalent to the amount of that excess from the fixed assets tax amount for that fiscal year for that residential and other land. machine translation, not official **一** 令和六年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-21-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-1 Fiscal 2024: the amount specified below according to the category of residential and other land listed below: machine translation, not official **イ** ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等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、百分の百十以上の割合であつて住宅用地、商業地等及び市街化区域農地の区分ごとに当該市町村の条例で定めるもの（以下この項において「負担上限割合」という。）を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和七年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六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 suppl-3251-226/art-21-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-1/sub-1 Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where 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 of that residential and other land by a ratio of not less than 110 percent determined by the Municipal Ordinance of the municipality for each category of residential land, commercial land, etc. and farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "burden ceiling ratio") (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment 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) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2024 for that residential and other land machine translation, not official **ロ** 令和五年度分の固定資産税について、令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和五年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和六年改正前の地方税法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住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和六年度分の固定資産税について令和七年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六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 suppl-3251-226/art-21-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-1/sub-2 Residential and other land to which, for fixed assets tax for fiscal year 2023, Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in those provisions for fixed assets tax for fiscal year 2023 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2024, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2024 for that residential and other land machine translation, not official **二** 令和七年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-21-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-2 Fiscal 2025: the amount specified below according to the category of residential and other land listed below: machine translation, not official **イ** ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等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、負担上限割合を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和八年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七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 suppl-3251-226/art-21-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-2/sub-1 Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where 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 of that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment 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) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2025 for that residential and other land machine translation, not official **ロ** 令和六年度分の固定資産税について、前号イ又はロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和六年度分の固定資産税に係る同号イ又はロに規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和七年改正前の地方税法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住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和七年度分の固定資産税について令和八年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七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 suppl-3251-226/art-21-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-2/sub-2 Residential and other land to which sub-item (a) or (b) of the preceding item applied for fixed assets tax for fiscal year 2024: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in sub-item (a) or (b) of the preceding item for fixed assets tax for fiscal year 2024 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2025, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2025 for that residential and other land machine translation, not official **三** 令和八年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額 suppl-3251-226/art-21-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-3 Fiscal 2026: the amount specified below according to the category of residential and other land listed below: machine translation, not official **イ** ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等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、負担上限割合を乗じて得た額（当該住宅用地等が令和八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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八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 suppl-3251-226/art-21-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-3/sub-1 Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where 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 of that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land 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) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2026 for that residential and other land machine translation, not official **ロ** 令和七年度分の固定資産税について、前号イ又はロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和七年度分の固定資産税に係る同号イ又はロに規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和八年改正前の地方税法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住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和八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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八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 suppl-3251-226/art-21-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-3/sub-2 Residential and other land to which sub-item (a) or (b) of the preceding item applied for fixed assets tax for fiscal year 2025: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in sub-item (a) or (b) of the preceding item for fixed assets tax for fiscal year 2025 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2026, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2026 for that residential and other land machine translation, not official **第二項** 附則第十八条第六項、第十八条の三及び第十九条の四第四項から第六項までの規定は、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、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 附則第十八条第六項 第一項及び第四項 附則第二十一条の二第一項 宅地等の区分 住宅用地等（附則第二十一条の二第一項に規定する住宅用地等をいう。以下この項において同じ。）の区分 附則第十八条第六項各号 宅地等 住宅用地等 附則第十八条第六項第二号イ 同年度の比準課税標準額 同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和六年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和六年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額 附則第十八条第六項第三号イ 同年度の比準課税標準額 同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和七年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和七年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額 附則第十八条第六項第四号 同年度の比準課税標準額 同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和八年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和八年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額 附則第十八条の三第二項第一号ロ なるべき額 なるべき額（当該特定用途宅地等が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） 附則第十八条の三第二項第二号ロ なるべき額 なるべき額（当該特定用途宅地等が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） 附則第十八条の三第二項第三号ロ なるべき額 なるべき額（当該特定用途宅地等が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） 附則第十八条の三第三項 附則第十七条第七号に規定する比準課税標準額は、同号の規定 同条第六項第二号イ及び第三号イに掲げる額並びに同項第四号に定める額は、これらの規定 附則第十八条の三第四項第一号ロ なるべき額 なるべき額（当該令和五年度類似特定用途宅地等が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） 附則第十八条の三第四項第二号ロ なるべき額 なるべき額（当該令和六年度類似特定用途宅地等が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） 附則第十八条の三第四項第三号ロ なるべき額 なるべき額（当該令和七年度類似特定用途宅地等が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） 附則第十九条の四第四項 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 附則第十八条第六項第一号 前三項 附則第十八条第六項 附則第十九条の四第五項 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 附則第十八条第六項第二号 附則第十九条の四第五項及び第六項 第一項から第三項まで 第十八条第六項 suppl-3251-226/art-21-2/par-2 · 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 The provisions of Article 18, paragraph (6), Article 18-3 and Article 19-4, paragraphs (4) through (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax under the preceding paragraph. In this case, the phrases set forth in the middle column of the following table that appear in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the corresponding right-hand column of the same table. Article 18, paragraph (6) of the Supplementary Provisions paragraphs (1) and (4) Article 21-2, paragraph (1) of the Supplementary Provisions categories of building land, etc. categories of residential and other land (meaning the residential and other land prescribed in Article 21-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) each item of Article 18, paragraph (6) of the Supplementary Provisions building land, etc. residential and other land Article 18, paragraph (6), item (ii), (a) of the Supplementary Provisions the comparison-based tax base of that building land, etc. for that fiscal year the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2024 on that similar land Article 18, paragraph (6), item (iii), (a) of the Supplementary Provisions the comparison-based tax base of that building land, etc. for that fiscal year the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2025 on that similar land Article 18, paragraph (6), item (iv) of the Supplementary Provisions the comparison-based tax base of that building land, etc. for that fiscal year the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2026 on that similar land Article 18-3, paragraph (2), item (i), (b) of the Supplementary Provisions to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) Article 18-3, paragraph (2), item (ii), (b) of the Supplementary Provisions to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) Article 18-3, paragraph (2), item (iii), (b) of the Supplementary Provisions to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) Article 18-3, paragraph (3) of the Supplementary Provisions the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item the amounts set forth in Article 18, paragraph (6), item (ii), (a) and item (iii), (a) of the Supplementary Provisions and the amount specified in item (iv) of that paragraph are, notwithstanding those provisions Article 18-3, paragraph (4), item (i), (b) of the Supplementary Provisions to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) Article 18-3, paragraph (4), item (ii), (b) of the Supplementary Provisions to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) Article 18-3, paragraph (4), item (iii), (b) of the Supplementary Provisions to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) Article 19-4, paragraph (4) of the Supplementary Provisions Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions the preceding three paragraphs Article 18, paragraph (6) of the Supplementary Provisions Article 19-4, paragraph (5) of the Supplementary Provisions Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3) Article 18, paragraph (6), item (ii) of the Supplementary Provisions Article 19-4, paragraphs (5) and (6) of the Supplementary Provisions paragraphs (1) through (3) Article 18, paragraph (6) machine translation, not official --- ## Cites - suppl-3251-226/art-21-2/par-1: 附則第十九条の三第三項 → 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-21-2/par-1: 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-21-2/par-1: この項 → 地方税法 附則第二十一条の二第一項 (Supplementary Provisions, Article 21-2, paragraph (1)), suppl-3251-226/art-21-2/par-1 — 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 - suppl-3251-226/art-21-2/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18 - suppl-3251-226/art-21-2/par-1: 第十九条の四 → 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-21-2/par-1/item-1/sub-1: この項 → 地方税法 附則第二十一条の二第一項 (Supplementary Provisions, Article 21-2, paragraph (1)), suppl-3251-226/art-21-2/par-1 — 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 - suppl-3251-226/art-21-2/par-1/item-1/sub-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-21-2/par-1/item-1/sub-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-21-2/par-1/item-1/sub-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-21-2/par-1/item-1/sub-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-21-2/par-1/item-1/sub-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-21-2/par-1/item-1/sub-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-21-2/par-1/item-2/sub-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-21-2/par-1/item-2/sub-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-21-2/par-1/item-2/sub-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-21-2/par-1/item-2/sub-2: 前号 → 地方税法 附則第二十一条の二第一項第一号 (Supplementary Provisions, Article 21-2, paragraph (1), item (i)), suppl-3251-226/art-21-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-1 - suppl-3251-226/art-21-2/par-1/item-2/sub-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-21-2/par-1/item-2/sub-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-21-2/par-1/item-2/sub-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-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-2: 前号 → 地方税法 附則第二十一条の二第一項第二号 (Supplementary Provisions, Article 21-2, paragraph (1), item (ii)), suppl-3251-226/art-21-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-2 - suppl-3251-226/art-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-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-21-2/par-1/item-3/sub-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-21-2/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-21-2/par-2: 第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3 - suppl-3251-226/art-21-2/par-2: 第十九条の四第四項から第六項まで → 地方税法 附則第十九条の四第四項 (Supplementary Provisions, Article 19-4, paragraph (4)), 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 - suppl-3251-226/art-21-2/par-2: 第十九条の四第四項から第六項まで → 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-21-2/par-2: 第十九条の四第四項から第六項まで → 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-21-2/par-2: 前項 → 地方税法 附則第二十一条の二第一項 (Supplementary Provisions, Article 21-2, paragraph (1)), suppl-3251-226/art-21-2/par-1 — 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 - suppl-3251-226/art-21-2/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-21-2/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 - suppl-3251-226/art-21-2/par-2: 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-21-2/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-21-2/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-21-2/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-21-2/par-2: 附則第十八条第六項第三号 → 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-21-2/par-2: 附則第二十一条の二第一項第一号 → 地方税法 附則第二十一条の二第一項第一号 (Supplementary Provisions, Article 21-2, paragraph (1), item (i)), suppl-3251-226/art-21-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-1 - suppl-3251-226/art-21-2/par-2: 附則第十八条第六項第四号 → 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-21-2/par-2: 附則第二十一条の二第一項第二号 → 地方税法 附則第二十一条の二第一項第二号 (Supplementary Provisions, Article 21-2, paragraph (1), item (ii)), suppl-3251-226/art-21-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-2 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第二項第一号 → 地方税法 附則第十八条の三第二項第一号 (Supplementary Provisions, Article 18-3, paragraph (2), item (i)), suppl-3251-226/art-18-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第二項第二号 → 地方税法 附則第十八条の三第二項第二号 (Supplementary Provisions, Article 18-3, paragraph (2), item (ii)), suppl-3251-226/art-18-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-2 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第二項第三号 → 地方税法 附則第十八条の三第二項第三号 (Supplementary Provisions, Article 18-3, paragraph (2), item (iii)), suppl-3251-226/art-18-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-3 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第三項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3 - suppl-3251-226/art-21-2/par-2: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第四項第一号 → 地方税法 附則第十八条の三第四項第一号 (Supplementary Provisions, Article 18-3, paragraph (4), item (i)), suppl-3251-226/art-18-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第四項第二号 → 地方税法 附則第十八条の三第四項第二号 (Supplementary Provisions, Article 18-3, paragraph (4), item (ii)), suppl-3251-226/art-18-3/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-2 - suppl-3251-226/art-21-2/par-2: 附則第十八条の三第四項第三号 → 地方税法 附則第十八条の三第四項第三号 (Supplementary Provisions, Article 18-3, paragraph (4), item (iii)), suppl-3251-226/art-18-3/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-3 - suppl-3251-226/art-21-2/par-2: 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-21-2/par-2: 附則第十八条第六項第一号 → 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-21-2/par-2: 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-21-2/par-2: 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 ## 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一項第一号イ（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/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-1/sub-1 - 地方税法 附則第二十一条の二第一項第二号ロ（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/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-2/sub-2 - 地方税法 附則第二十一条の二第一項第三号ロ（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/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-1/item-3/sub-2 - 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 附則第二十七条の五第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-4 - 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 附則第九条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1 - 地方税法 附則第九条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2 - 地方税法 附則第九条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3 - 地方税法 附則第九条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-4 - 地方税法 附則第九条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-5 - 地方税法 附則第十条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1 - 地方税法 附則第十条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2 - 地方税法 附則第十条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3 - 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4 - 地方税法 附則第十八条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1 - 地方税法 附則第十八条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-2 - 地方税法 附則第十八条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3 - 地方税法 附則第十八条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-4 - 地方税法 附則第十八条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-5 - 地方税法 附則第二十二条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1 - 地方税法 附則第二十二条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-2 - 地方税法 附則第二十二条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3 - 地方税法 附則第二十二条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-4 - 地方税法 附則第二十二条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-5 - 地方税法 附則第十四条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1 - 地方税法 附則第十四条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2 - 地方税法 附則第十四条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3 - 地方税法 附則第十四条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-4 - 地方税法 附則第十四条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-5 - 地方税法 附則第二十一条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1 - 地方税法 附則第二十一条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2 - 地方税法 附則第二十一条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3 - 地方税法 附則第二十一条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-4 - 地方税法 附則第二十一条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-5 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-211, 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