# 地方税法 / Local Tax Act — 第二十五条 (Supplementary Provisions, Article 25) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25. 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: 第二十五条 (Supplementary Provisions, Article 25)（宅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都市計画税の特例） — address `suppl-3251-226/art-25` - 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-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25 - 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. --- ### 第二十五条（宅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都市計画税の特例） — Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Building Land, etc. caption: machine translation, not official suppl-3251-226/art-25 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25 **第一項** 宅地等に係る令和六年度から令和八年度までの各年度分の都市計画税の額は、当該宅地等に係る当該年度分の都市計画税額が、当該宅地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格（当該宅地等が当該年度分の都市計画税について第七百二条の三の規定の適用を受ける宅地等であるときは、当該価格に同条に定める率を乗じて得た額。以下この条において同じ。）に百分の五を乗じて得た額を加算した額（当該宅地等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（第十八項を除く。）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宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（以下この条、附則第二十七条の四及び第二十七条の四の二第一項において「宅地等調整都市計画税額」という。）を超える場合には、当該宅地等調整都市計画税額とする。 suppl-3251-226/art-25/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. is, where the city planning tax amount for that fiscal year on that building land, etc. exceeds the city planning tax amount in the case where the amount obtained by adding, to the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that building land, etc., the amount obtained by multiplying by 5/100 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 702-3 applies for city planning tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article; the same applies hereinafter in this Article) (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc. (hereinafter in this Article, Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions referred to as the "adjusted city planning tax on building land, etc."), that adjusted city planning tax on building land, etc. machine translation, not official **第二項** 前項の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の六を乗じて得た額（当該商業地等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（第十八項を除く。）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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額を超える場合には、前項の規定にかかわらず、当該都市計画税額とする。 suppl-3251-226/art-25/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-2 The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. to which the preceding paragraph applies is, notwithstanding the preceding paragraph, where that adjusted city planning tax on building land, etc. exceeds the city planning tax amount in the case where the amount obtained by multiplying by 6/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc., that city planning tax amount. machine translation, not official **第三項** 第一項の規定の適用を受ける宅地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の二を乗じて得た額（当該宅地等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（第十八項を除く。）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宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額に満たない場合には、第一項の規定にかかわらず、当該都市計画税額とする。 suppl-3251-226/art-25/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-3 The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which paragraph (1) applies is, notwithstanding paragraph (1), where that adjusted city planning tax on building land, etc. is less than the city planning tax amount in the case where the amount obtained by multiplying by 2/10 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc., that city planning tax amount. machine translation, not official **第四項** 商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・七以下のものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額（当該商業地等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（第十八項を除く。）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商業地等であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等据置都市計画税額」という。）とする。 suppl-3251-226/art-25/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-4 The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year is 0.6 or more and 0.7 or less is, notwithstanding paragraph (1), the city planning tax amount in the case where the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "frozen city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions). machine translation, not official **第五項** 商業地等のうち当該商業地等の当該年度の負担水準が〇・七を超えるものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の七を乗じて得た額（当該商業地等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（第十八項を除く。）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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等調整都市計画税額」という。）とする。 suppl-3251-226/art-25/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-5 The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year exceeds 0.7 is, notwithstanding paragraph (1), the city planning tax amount in the case where the amount obtained by multiplying by 7/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "adjusted city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions). machine translation, not official **第六項** 附則第十八条第六項の規定は、第一項及び第四項の前年度分の都市計画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「附則第二十五条第一項及び第四項」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」と読み替えるものとする。 suppl-3251-226/art-25/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-6 The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of city planning tax for the previous fiscal year in paragraphs (1) and (4). In this case, in paragraph (6) of that Article, the phrase "paragraphs (1) and (4)" is deemed to be replaced with "Article 25, paragraphs (1) and (4) of the Supplementary Provisions", and the phrase "previous fiscal year's fixed assets tax" is deemed to be replaced with "previous fiscal year's city planning tax". machine translation, not official --- ## Cites - suppl-3251-226/art-25/par-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3 - suppl-3251-226/art-25/par-1: この条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25 - suppl-3251-226/art-25/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-25/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-25/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-25/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-25/par-1: 附則第二十七条の四 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4 - suppl-3251-226/art-25/par-1: 第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-1 - suppl-3251-226/art-25/par-2: 前項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 - suppl-3251-226/art-25/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-25/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-25/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-25/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-25/par-3: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 - suppl-3251-226/art-25/par-3: 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-25/par-3: 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-25/par-3: 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-25/par-3: 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-25/par-4: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 - suppl-3251-226/art-25/par-4: 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-25/par-4: 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-25/par-4: 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-25/par-4: 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-25/par-4: 附則第二十七条の四 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4 - suppl-3251-226/art-25/par-4: 第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-1 - suppl-3251-226/art-25/par-5: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 - suppl-3251-226/art-25/par-5: 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-25/par-5: 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-25/par-5: 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-25/par-5: 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-25/par-5: 附則第二十七条の四 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4 - suppl-3251-226/art-25/par-5: 第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-1 - suppl-3251-226/art-25/par-6: 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-25/par-6: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 - suppl-3251-226/art-25/par-6: 第四項 → 地方税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-3251-226/art-25/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-4 - suppl-3251-226/art-25/par-6: 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-25/par-6: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-4 ## Cited by 24 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ロ（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-6/sub-2 - 地方税法 附則第二十五条第一項（宅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都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1 - 地方税法 附則第二十五条第二項（宅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都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-2 - 地方税法 附則第二十五条第三項（宅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都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-3 - 地方税法 附則第二十五条第四項（宅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都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-4 - 地方税法 附則第二十五条第五項（宅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都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-5 - 地方税法 附則第二十五条第六項（宅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都市計画税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-6 - 地方税法 附則第二十五条の三第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-1 - 地方税法 附則第二十五条の三第二項第二号ロ — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-2/sub-2 - 地方税法 附則第二十五条の三第二項第三号ロ — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-2/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-2/item-3/sub-2 - 地方税法 附則第二十五条の三第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-3 - 地方税法 附則第二十五条の三第四項第二号ロ — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-4/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-2/sub-2 - 地方税法 附則第二十五条の三第四項第三号ロ — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-4/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-4/item-3/sub-2 - 地方税法 附則第二十五条の三第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3/par-5 - 地方税法 附則第二十七条の四第一項（商業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都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4/par-1 - 地方税法 附則第二十七条の四の二第一項（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都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-1 - 地方税法 附則第二十七条の四の二第二項（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都市計画税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2 - 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 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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-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