# 地方税法 / Local Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（固定資産の価格等の修正に基づく賦課額の更正の特例） — address `suppl-3251-226/art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24 - 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. --- ### 第二十四条（固定資産の価格等の修正に基づく賦課額の更正の特例） — Special Provisions on Reassessment of Assessed Amounts Based on Revision of the Price, etc. of Fixed Assets caption: machine translation, not official suppl-3251-226/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24 **第一項** 附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土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に限り、第四百二十条又は第四百三十五条第二項の規定は、調整対象宅地等、調整対象農地又は調整対象市街化区域農地については、第四百十九条第二項又は第四百三十五条第一項の規定によつて土地課税台帳等に登録された価格等の修正が行われたことにより、当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地が附則第十八条、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ないこととなる場合又は当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地に係る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、農地調整固定資産税額若しくは市街化区域農地調整固定資産税額に変動がある場合を除き、適用しない。 suppl-3251-226/art-24/par-1 · 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 Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the provisions of Article 420 or Article 435, paragraph (2) do not apply to building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment, except where, as a result of a revision of the price, etc. registered in the land tax ledgers, etc. made pursuant to Article 419, paragraph (2) or Article 435, paragraph (1), that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment comes to be no longer subject to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions, or where there is a change in 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., the adjusted fixed assets tax amount for farmland or the adjusted fixed assets tax on farmland in an urbanization promotion area pertaining to that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment. machine translation, not official --- ## Cites - suppl-3251-226/art-24/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-24/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-24/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-24/par-1: 第四百二十条 → 地方税法 第四百二十条 (Article 420), art-420 — https://japanlaw.org/ja/local-tax-act/art-420 · https://japanlaw.org/l/325AC0000000226/art-420 - suppl-3251-226/art-24/par-1: 第四百三十五条第二項 → 地方税法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/local-tax-act/art-435/par-2 · https://japanlaw.org/l/325AC0000000226/art-435/par-2 - suppl-3251-226/art-24/par-1: 第四百十九条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/ja/local-tax-act/art-419/par-2 · https://japanlaw.org/l/325AC0000000226/art-419/par-2 - suppl-3251-226/art-24/par-1: 第四百三十五条第一項 → 地方税法 第四百三十五条第一項 (Article 435, paragraph (1)), art-435/par-1 — https://japanlaw.org/ja/local-tax-act/art-435/par-1 · https://japanlaw.org/l/325AC0000000226/art-435/par-1 ## Cited by 3 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 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-256, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, 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