# 地方税法 / Local Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（免税点の適用及び納税通知書の記載に関する特例） — address `suppl-3251-226/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 - 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. --- ### 第二十三条（免税点の適用及び納税通知書の記載に関する特例） — Special Provisions on Application of the Tax-Exemption Threshold and on Statements in Tax Notices caption: machine translation, not official suppl-3251-226/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 **第一項** 附則第十八条、第十九条第一項若しくは第十九条の四の規定の適用を受ける土地又は附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。以下この条において同じ。）に係る各年度分の固定資産税に限り、第三百五十一条に規定する固定資産税の課税標準となるべき額及び第三百六十四条第二項に規定する土地の価額は、附則第十八条の規定の適用を受ける宅地等（以下「調整対象宅地等」という。）、附則第十九条第一項の規定の適用を受ける農地（以下「調整対象農地」という。）又は附則第十九条の四の規定の適用を受ける市街化区域農地（以下「調整対象市街化区域農地」という。）についてはこれらの規定に規定する当該年度分の固定資産税の課税標準となるべき額によるものとし、附則第十九条の三の規定の適用を受ける市街化区域農地については同条第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額によるものとする。 suppl-3251-226/art-23/par-1 · 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 Solely for fixed assets tax for each fiscal year on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies or on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies; the same applies hereinafter in this Article), the amount that is to be the tax base of fixed assets tax prescribed in Article 351 and the value of land prescribed in Article 364, paragraph (2) are to be, for building land, etc. to which Article 18 of the Supplementary Provisions applies (hereinafter referred to as "building land, etc. subject to adjustment"), farmland to which Article 19, paragraph (1) of the Supplementary Provisions applies (hereinafter referred to as "farmland subject to adjustment") or farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies (hereinafter referred to as "farmland in an urbanization promotion area subject to adjustment"), the amount that is to be the tax base of fixed assets tax for the relevant fiscal year prescribed in those provisions, and for farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in paragraph (1) of that Article (including as applied mutatis mutandis in paragraph (3) of that Article). machine translation, not official --- ## Cites - suppl-3251-226/art-23/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-23/par-1: 第十九条第一項 → 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-23/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-23/par-1: 附則第十九条の三 → 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-23/par-1: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 - suppl-3251-226/art-23/par-1: 第三百五十一条 → 地方税法 第三百五十一条 (Article 351), art-351 — https://japanlaw.org/ja/local-tax-act/art-351 · https://japanlaw.org/l/325AC0000000226/art-351 - suppl-3251-226/art-23/par-1: 第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2 - suppl-3251-226/art-23/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-23/par-1: 同条第三項 → 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 ## Cited by 8 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 附則第八条第一項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-1 - 地方税法 附則第八条第一項第二号 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2 --- ## 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-20261027T202151-256, 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-20261027T202151-256, 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