# 地方税法 / Local Tax Act — 第二十九条の四 (Supplementary Provisions, Article 29-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4. 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: 第二十九条の四 (Supplementary Provisions, Article 29-4)（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徴収猶予） — address `suppl-3251-226/art-29-4` - 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-29-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4 - 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. --- ### 第二十九条の四（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徴収猶予） — Deferral of Collection of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-3251-226/art-29-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4 **第一項** 市町村長は、農地法第二十条第一項に規定する借賃等（以下この項において「借賃等」という。）を支払うこととなつている農地（政令で定めるものを除く。）である市街化区域農地で附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けるものにつき同条又は附則第十九条の四の規定により算定した固定資産税額と附則第二十七条又は第二十七条の二の規定により算定した都市計画税額との合算額が当該市街化区域農地の借賃等の額を超える場合において必要があると認めるときは、当該借賃等の額を超えることとなる金額を限度として、当該固定資産税又は都市計画税の納税者の申請に基づき、総務省令で定める一定の期間を限り、その徴収を猶予することができる。 suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-1 Where, for farmland in an urbanization promotion area that is farmland (excluding that specified by Cabinet Order) for which rent, etc. prescribed in Article 20, paragraph (1) of the Cropland Act (hereinafter in this paragraph referred to as "rent, etc.") is to be paid and that is subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article), the total of the fixed assets tax amount calculated pursuant to Article 19-3 or Article 19-4 of the Supplementary Provisions and the city planning tax amount calculated pursuant to Article 27 or Article 27-2 of the Supplementary Provisions exceeds the amount of the rent, etc. for that farmland in an urbanization promotion area, the mayor of the municipality may, if the mayor finds it necessary, defer the collection of it, within the limit of the sum that will exceed the amount of that rent, etc., for a fixed period specified by Order of the Ministry of Internal Affairs and Communications, on the application of the taxpayer of that fixed assets tax or city planning tax. machine translation, not official **第二項** 第十五条の二の二、第十五条の二の三、第十五条の三、第十五条の九第一項（事業の廃止等による徴収の猶予に係る部分に限る。）、第十六条、第十六条の二並びに第十六条の五第一項及び第二項の規定は、市町村長が前項の規定によつて徴収猶予をする場合について準用する。 suppl-3251-226/art-29-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-2 The provisions of Article 15-2-2, Article 15-2-3, Article 15-3, Article 15-9, paragraph (1) (limited to the portion pertaining to deferral of collection due to discontinuation of business, etc.), Article 16, Article 16-2 and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis where the mayor of the municipality defers collection pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3251-226/art-29-4/par-1: 農地法第二十条第一項 → e-Gov law 327AC0000000229, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - suppl-3251-226/art-29-4/par-1: この項 → 地方税法 附則第二十九条の四第一項 (Supplementary Provisions, Article 29-4, paragraph (1)), suppl-3251-226/art-29-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-1 - suppl-3251-226/art-29-4/par-1: 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-29-4/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 - suppl-3251-226/art-29-4/par-1: 同条 → 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-29-4/par-1: 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-29-4/par-1: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27 - suppl-3251-226/art-29-4/par-1: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3251-226/art-29-4/par-2: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2 - suppl-3251-226/art-29-4/par-2: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3 - suppl-3251-226/art-29-4/par-2: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 - suppl-3251-226/art-29-4/par-2: 第十五条の九第一項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1 - suppl-3251-226/art-29-4/par-2: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16 - suppl-3251-226/art-29-4/par-2: 第十六条の二 → 地方税法 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/local-tax-act/art-16-2 · https://japanlaw.org/l/325AC0000000226/art-16-2 - suppl-3251-226/art-29-4/par-2: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1 - suppl-3251-226/art-29-4/par-2: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2 - suppl-3251-226/art-29-4/par-2: 前項 → 地方税法 附則第二十九条の四第一項 (Supplementary Provisions, Article 29-4, paragraph (1)), suppl-3251-226/art-29-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-1 ## Cited by 7 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 附則第二十九条の四第一項（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徴収猶予） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-1 - 地方税法 附則第二十九条の四第二項（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徴収猶予） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-2 - 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 附則第十三条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/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-20261027T214204-213, 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