# 地方税法 / Local Tax Act — 第二十七条の五 (Supplementary Provisions, Article 27-5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5. 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: 第二十七条の五 (Supplementary Provisions, Article 27-5)（固定資産税の課税明細書の記載事項の特例） — address `suppl-3251-226/art-27-5` - 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-27-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5 - 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. --- ### 第二十七条の五（固定資産税の課税明細書の記載事項の特例） — Special Provisions on Matters to Be Stated in the Tax Details Statement for Fixed Assets Tax caption: machine translation, not official suppl-3251-226/art-27-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5 **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、市町村は、第三百六十四条第四項又は附則第十五条の四の規定にかかわらず、第三百六十四条第三項第一号に定める事項のほか、総務省令で定めるところにより、当該土地の当該年度の前年度分の固定資産税の課税標準額（附則第十八条、第十九条第一項又は第十九条の四の規定により当該土地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、農地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を算定する場合に用いられた前年度分の固定資産税の課税標準額をいう。）及び次の各号に掲げる土地の区分に応じ、当該各号に定める額を課税明細書に記載しなければならない。 suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1 Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement, pursuant to the provisions of Order of the Ministry of Internal Affairs and Communications, the tax base of the previous fiscal year's fixed assets tax on that land for that fiscal year (meaning the tax base of the previous fiscal year's fixed assets tax used in calculating 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 of that land pursuant to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions) and the amount specified in each of the following items according to the classification of land set forth in that item. machine translation, not official **一** 調整対象宅地等　次条第一項第一号に定める額 suppl-3251-226/art-27-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1/item-1 Building land, etc. subject to adjustment: the amount specified in paragraph (1), item (i) of the following Article; machine translation, not official **二** 調整対象農地　次条第一項第二号に定める額 suppl-3251-226/art-27-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1/item-2 Farmland subject to adjustment: the amount specified in paragraph (1), item (ii) of the following Article; machine translation, not official **三** 調整対象市街化区域農地　次条第一項第三号に定める額 suppl-3251-226/art-27-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1/item-3 Farmland in an urbanization promotion area subject to adjustment: the amount specified in paragraph (1), item (iii) of the following Article. machine translation, not official **第二項** 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。）に係る各年度分の固定資産税に限り、市町村は、第三百六十四条第四項又は附則第十五条の四の規定にかかわらず、第三百六十四条第三項第一号に定める事項のほか、当該市街化区域農地に係る附則第十九条の三第一項（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を課税明細書に記載しなければならない。 suppl-3251-226/art-27-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-2 Solely for fixed assets tax for each fiscal year imposed 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), a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article) on that farmland in an urbanization promotion area. machine translation, not official **第三項** 附則第二十一条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固定資産税に限り、市町村は、第三百六十四条第三項第一号若しくは第四項、附則第十五条の四又は第一項に定める事項のほか、附則第二十一条の規定により減額する税額を固定資産税の課税明細書に記載しなければならない。 suppl-3251-226/art-27-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-3 Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on commercial land, etc. to which Article 21 of the Supplementary Provisions applies, a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21 of the Supplementary Provisions in the tax details statement for fixed assets tax. machine translation, not official **第四項** 附則第二十一条の二の規定の適用を受ける住宅用地等（同条に規定する住宅用地等をいう。）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、市町村は、第三百六十四条第三項第一号若しくは第四項、附則第十五条の四又は第一項に定める事項のほか、附則第二十一条の二の規定により減額する税額を固定資産税の課税明細書に記載しなければならない。 suppl-3251-226/art-27-5/par-4 · 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 Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on residential and other land to which Article 21-2 of the Supplementary Provisions applies (meaning the residential and other land prescribed in that Article), a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21-2 of the Supplementary Provisions in the tax details statement for fixed assets tax. machine translation, not official --- ## Cites - suppl-3251-226/art-27-5/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-27-5/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-27-5/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-27-5/par-1: 第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4 - suppl-3251-226/art-27-5/par-1: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 - suppl-3251-226/art-27-5/par-1: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-364/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-364/par-3/item-1 - suppl-3251-226/art-27-5/par-1/item-1: 次条第一項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-1 - suppl-3251-226/art-27-5/par-1/item-2: 次条第一項第二号 → 地方税法 附則第二十八条第一項第二号 (Supplementary Provisions, Article 28, paragraph (1), item (ii)), suppl-3251-226/art-28/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-2 - suppl-3251-226/art-27-5/par-1/item-3: 次条第一項第三号 → 地方税法 附則第二十八条第一項第三号 (Supplementary Provisions, Article 28, paragraph (1), item (iii)), suppl-3251-226/art-28/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1/item-3 - suppl-3251-226/art-27-5/par-2: 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-27-5/par-2: 附則第十九条の四 → 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-27-5/par-2: 第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4 - suppl-3251-226/art-27-5/par-2: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 - suppl-3251-226/art-27-5/par-2: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-364/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-364/par-3/item-1 - suppl-3251-226/art-27-5/par-2: 附則第十九条の三第一項 → 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-27-5/par-2: 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 - suppl-3251-226/art-27-5/par-3: 附則第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21 - suppl-3251-226/art-27-5/par-3: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-364/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-364/par-3/item-1 - suppl-3251-226/art-27-5/par-3: 第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4 - suppl-3251-226/art-27-5/par-3: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 - suppl-3251-226/art-27-5/par-3: 第一項 → 地方税法 附則第十五条の四第一項 (Supplementary Provisions, Article 15-4, paragraph (1)), suppl-3251-226/art-15-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4/par-1 - suppl-3251-226/art-27-5/par-4: 附則第二十一条の二 → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), 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 - suppl-3251-226/art-27-5/par-4: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-364/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-364/par-3/item-1 - suppl-3251-226/art-27-5/par-4: 第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4 - suppl-3251-226/art-27-5/par-4: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 - suppl-3251-226/art-27-5/par-4: 第一項 → 地方税法 附則第十五条の四第一項 (Supplementary Provisions, Article 15-4, paragraph (1)), suppl-3251-226/art-15-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4/par-1 ## Cited by 5 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 附則第十六条第一項（固定資産税の課税明細書の記載事項の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-212, 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