# 地方税法 / Local Tax Act — 第三十一条の三の二 (Supplementary Provisions, Article 31-3-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2. 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: 第三十一条の三の二 (Supplementary Provisions, Article 31-3-2) — address `suppl-3251-226/art-31-3-2` - 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-31-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2 - 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. --- ### 第三十一条の三の二 suppl-3251-226/art-31-3-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2 **第一項** 市町村は、第六百一条第一項に規定する納税義務の免除に係る期間（同条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）、第六百二条第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）又は第六百三条の二の二第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）（以下この項において「免除期間」という。）が定められている土地の所有者等（第五百八十五条第一項に規定する土地の所有者等をいう。以下この項及び次項、次条第一項並びに第三十一条の三の四第一項及び第三項において同じ。）が、平成十三年四月一日から免除期間の末日までの期間内に当該土地を譲渡した場合において、当該譲渡が非課税土地等予定地（当該譲渡の日から二年を経過する日までの期間（工場、事務所その他の建物若しくは構築物の建設又は大規模な宅地の造成に要する期間が通常二年を超えることその他の政令で定める理由がある場合には、政令で定める期間とする。以下この項及び第四項において「予定期間」という。）内に、当該譲渡を受けた者（以下この項及び次項において「譲受者」という。）が、当該土地を第五百八十六条第二項各号に掲げる土地（同項第二十三号、第二十五号及び第二十五号の二に掲げる土地、同項第二十八号に掲げる土地のうち第三百四十八条第二項第一号又は第七号から第八号までに掲げる土地に該当するもの並びに第五百八十六条第二項第三十号に掲げる土地のうち当該市町村の条例で定めるものを除く。以下この項において「非課税土地」という。）として使用し、若しくは使用させる予定であること、当該土地について第六百二条第一項各号に掲げる者の区分に応じ当該各号に定める土地の譲渡（以下この項において「特例譲渡」という。）をする予定であること又は当該土地を第六百三条の二第一項の規定に該当する土地（以下この項において「免除土地」という。）として使用し、若しくは使用させる予定であることにつき市町村長の認定を受けた土地をいう。）のための譲渡に該当し、かつ、譲受者が、予定期間内に、当該土地を非課税土地として使用し、若しくは使用させたこと、当該土地について特例譲渡をしたこと又は当該土地を免除土地として使用し、若しくは使用させたことにつき市町村長の確認を受けたときは、当該土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間に係るものに限る。第三項及び第四項において同じ。）に係る納税義務を免除するものとする。 suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 A municipality is to, where a landowner, etc. (meaning the landowner, etc. prescribed in Article 585, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph, paragraph (1) of the following Article and Article 31-3-4, paragraphs (1) and (3)) of land for which the period for exemption from tax liability prescribed in Article 601, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to paragraph (2) of that Article), the period for exemption from tax liability prescribed in Article 602, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 602, paragraph (2)) or the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 603-2-2, paragraph (2)) (hereinafter in this paragraph referred to as the "exemption period") has been determined has transferred that land during the period from April 1, 2001 until the last day of the exemption period, and that transfer falls under a transfer for the purpose of a planned site for tax-exempt land, etc. (meaning land for which a certification has been received from the mayor of the municipality that, within the period until the day on which two years elapse from the date of that transfer (or the period specified by Cabinet Order where there is a reason specified by Cabinet Order, such as that the period required for the construction of buildings or structures such as factories and offices or for the development of large-scale building land ordinarily exceeds two years; hereinafter in this paragraph and paragraph (4) referred to as the "scheduled period"), the person who received that transfer (hereinafter in this paragraph and the following paragraph referred to as the "transferee") plans to use or allow the use of that land as the land set forth in the items of Article 586, paragraph (2) (excluding land listed in items (xxiii), (xxv) and (xxv)-2 of that paragraph, land listed in item (xxviii) of that paragraph that falls under land listed in Article 348, paragraph (2), item (i) or items (vii) through (viii), and land listed in Article 586, paragraph (2), item (xxx) that is specified by the Municipal Ordinance of that municipality; hereinafter in this paragraph referred to as "tax-exempt land"), plans to carry out with respect to that land a transfer of land specified in the items of Article 602, paragraph (1) according to the classification of persons set forth in those items (hereinafter in this paragraph referred to as a "special transfer"), or plans to use or allow the use of that land as land falling under Article 603-2, paragraph (1) (hereinafter in this paragraph referred to as "exempted land")), and the transferee has received confirmation from the mayor of the municipality that, within the scheduled period, the transferee has used or allowed the use of that land as tax-exempt land, has carried out a special transfer of that land or has used or allowed the use of that land as exempted land, exempt the tax liability of the landowner, etc. of that land for the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period; the same applies in paragraphs (3) and (4)). machine translation, not official **第二項** 土地の所有者等は、前項の規定の適用を受けようとする場合においては、譲受者に対する土地の譲渡の日までに、市町村長に対して当該土地に係る特別土地保有税について同項の規定の適用を受けたい旨の申出をしなければならない。ただし、当該申出が遅延したことについてやむを得ない理由があると市町村長が認める場合には、当該譲渡の日後に申出をすることができる。 suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-2 A landowner, etc. who wishes to receive the application of the preceding paragraph must, by the date of the transfer of the land to the transferee, make a request to the mayor of the municipality to the effect that the landowner, etc. wishes to have that paragraph applied with respect to the special land holding tax on that land; provided, however, that where the mayor of the municipality finds that there is an unavoidable reason for the delay of that request, the request may be made after the date of that transfer. machine translation, not official **第三項** 市町村長は、前項の申出があつた場合には、直ちに当該申出に係る土地に係る第六百一条第三項又は第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）の規定による徴収の猶予を取り消し、かつ、当該徴収の猶予の取消しの日から第一項の認定をする日までの期間（当該徴収の猶予の取消しの日から六月以内に同項の認定を求める旨の申請がないときは、当該徴収の猶予の取消しの日から六月を経過する日までの期間とし、同項の認定をしない旨の決定をしたときは政令で定める日までの期間とする。）、当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）の徴収を猶予するものとする。ただし、当該土地について、同項の規定の適用がないことが明らかである場合は、この限りでない。 suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-3 When a request under the preceding paragraph is made, the mayor of the municipality is to immediately cancel the deferral of collection under Article 601, paragraph (3) or (4) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2)) relating to the land concerning that request, and defer the collection of the local government levies relating to special land holding tax on that land (excluding those already collected) for the period from the date of cancellation of that deferral of collection until the date of the certification under paragraph (1) (where no application seeking the certification under that paragraph is made within six months from the date of cancellation of that deferral of collection, the period until the day on which six months elapse from the date of cancellation of that deferral of collection, and where a decision not to give the certification under that paragraph has been made, the period until the date specified by Cabinet Order); provided, however, that this does not apply where it is clear that paragraph (1) does not apply to that land. machine translation, not official **第四項** 第六百一条第二項から第九項までの規定は、市町村長が第一項の認定をした場合における当該認定に係る予定期間の延長及び当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収の猶予並びに同項の規定により納税義務を免除した場合における当該土地に係る特別土地保有税に係る地方団体の徴収金の還付について準用する。この場合において、同条第二項中「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の二第一項に規定する予定期間」と、「非課税土地として使用し、又は使用させることができないと認める場合」とあるのは「同条第一項に規定する譲受者が、同項に規定する非課税土地として使用し、若しくは使用させ、若しくは当該土地について同項に規定する特例譲渡をすることができないと認める場合又は同項に規定する譲受者が、当該土地を同項に規定する免除土地（以下この項において「免除土地」という。）として使用し、若しくは使用させることができないと認める場合（この項の規定により同条第一項に規定する予定期間が既に延長されている場合を除く。）」と、「相当の期間」とあるのは「相当の期間（当該土地を免除土地として使用し、又は使用させることができないと認める場合にあつては、五年を超えない範囲内で市町村長が定める相当の期間）」と、同条第三項中「第一項の認定」とあるのは「附則第三十一条の三の二第一項の認定」と、「納税義務の免除に係る期間」とあるのは「当該認定の日から同項に規定する予定期間の末日までの期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第四項中「第二項」とあり、及び「同項」とあるのは「附則第三十一条の三の二第四項において読み替えて準用する第二項」と、「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の二第一項に規定する予定期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第五項中「第一項の規定の適用がないこと」とあるのは「附則第三十一条の三の二第一項の確認をすることができないこと」と、同条第七項中「第一項の規定の適用があることとなつた」とあるのは「附則第三十一条の三の二第一項の規定により同項の土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（同項に規定する免除期間に係るものに限る。以下この項において同じ。）に係る納税義務を免除した」と読み替えるものとする。 suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-4 The provisions of Article 601, paragraphs (2) through (9) apply mutatis mutandis to the extension of the scheduled period relating to the certification, the deferral of collection of the local government levies relating to special land holding tax on the land, in the case where the mayor of the municipality has given the certification under paragraph (1), and the refund of the local government levies relating to special land holding tax on the land, in the case where tax liability has been exempted pursuant to that paragraph. In this case, in Article 601, paragraph (2), the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", the phrase "the land cannot be used or made available for use as tax-exempt land" is deemed to be replaced with "the transferee prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions cannot use or allow the use of the land as the tax-exempt land prescribed in that paragraph, or carry out the special transfer prescribed in that paragraph with respect to the land, or the transferee prescribed in that paragraph cannot use or allow the use of the land as the exempted land prescribed in that paragraph (hereinafter in this paragraph referred to as "exempted land") (excluding the case where the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions has already been extended pursuant to this paragraph)", and the phrase "a reasonable period" is deemed to be replaced with "a reasonable period (or, where the mayor finds that the land cannot be used or made available for use as exempted land, a reasonable period determined by the mayor within a range not exceeding five years)"; in paragraph (3) of that Article, the phrase "under paragraph (1)" is deemed to be replaced with "under Article 31-3-2, paragraph (1) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the period from the date of that certification until the last day of the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (4) of that Article, the phrases "paragraph (2)" and "that paragraph" are deemed to be replaced with "paragraph (2) as applied mutatis mutandis with the terms replaced in Article 31-3-2, paragraph (4) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (5) of that Article, the phrase "paragraph (1) does not apply" is deemed to be replaced with "the confirmation under Article 31-3-2, paragraph (1) of the Supplementary Provisions cannot be given"; and in paragraph (7) of that Article, the phrase "paragraph (1) comes to apply" is deemed to be replaced with "the tax liability for the local government levies relating to special land holding tax on that land of the landowner, etc. of the land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (limited to those relating to the exemption period prescribed in that paragraph; the same applies hereinafter in this paragraph) has been exempted pursuant to that paragraph". machine translation, not official **第五項** 第三項の規定又は前項において準用する第六百一条第三項若しくは第四項の規定により徴収を猶予した税額に係る第六百七条第二項及び第六百八条第一項第四号の規定の適用については、これらの規定中「第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項」とあるのは、「附則第三十一条の三の二第三項又は同条第四項において準用する第六百一条第三項若しくは第四項」とする。 suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-5 With regard to the application of Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) to the amount of tax for which collection has been deferred pursuant to paragraph (3) or Article 601, paragraph (3) or (4) as applied mutatis mutandis in the preceding paragraph, the phrase "Article 601, paragraph (3) or (4) (including as applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5)" in those provisions is deemed to be replaced with "Article 31-3-2, paragraph (3) of the Supplementary Provisions or Article 601, paragraph (3) or (4) as applied mutatis mutandis in Article 31-3-2, paragraph (4) of the Supplementary Provisions". machine translation, not official **第六項** 第一項の認定及び確認の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-31-3-2/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-6 Procedures for the certification and confirmation under paragraph (1), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-31-3-2/par-1: 第六百一条第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/art-601/par-1 · https://japanlaw.org/l/325AC0000000226/art-601/par-1 - suppl-3251-226/art-31-3-2/par-1: 同条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/art-601/par-2 · https://japanlaw.org/l/325AC0000000226/art-601/par-2 - suppl-3251-226/art-31-3-2/par-1: 第六百二条第一項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1 - suppl-3251-226/art-31-3-2/par-1: 同条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2 - suppl-3251-226/art-31-3-2/par-1: 第六百三条の二の二第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-603-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-1 - suppl-3251-226/art-31-3-2/par-1: 同条第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-603-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-2 - suppl-3251-226/art-31-3-2/par-1: この項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - suppl-3251-226/art-31-3-2/par-1: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/art-585/par-1 · https://japanlaw.org/l/325AC0000000226/art-585/par-1 - suppl-3251-226/art-31-3-2/par-1: 次項 → 地方税法 附則第三十一条の三の二第二項 (Supplementary Provisions, Article 31-3-2, paragraph (2)), suppl-3251-226/art-31-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-2 - suppl-3251-226/art-31-3-2/par-1: 次条第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-1 - suppl-3251-226/art-31-3-2/par-1: 第三十一条の三の四第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4/par-1 - suppl-3251-226/art-31-3-2/par-1: 第三項 → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4/par-3 - suppl-3251-226/art-31-3-2/par-1: 第四項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-4 - suppl-3251-226/art-31-3-2/par-1: 第五百八十六条第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2 - suppl-3251-226/art-31-3-2/par-1: 同項第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-23 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-23 - suppl-3251-226/art-31-3-2/par-1: 第二十五号 → 地方税法 第五百八十六条第二項第二十五号 (Article 586, paragraph (2), item (xxv)), art-586/par-2/item-25 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-25 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-25 - suppl-3251-226/art-31-3-2/par-1: 第二十五号の二 → 地方税法 第五百八十六条第二項第二十五号の二 (Article 586, paragraph (2), item (xxv-2)), art-586/par-2/item-25-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-25-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-25-2 - suppl-3251-226/art-31-3-2/par-1: 同項第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3251-226/art-31-3-2/par-1: 第三百四十八条第二項第一号 → 地方税法 第三百四十八条第二項第一号 (Article 348, paragraph (2), item (i)), art-348/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-1 - suppl-3251-226/art-31-3-2/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号 (Article 348, paragraph (2), item (vii)), art-348/par-2/item-7 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-7 - suppl-3251-226/art-31-3-2/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号の二 (Article 348, paragraph (2), item (vii-2)), art-348/par-2/item-7-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-7-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-7-2 - suppl-3251-226/art-31-3-2/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第八号 (Article 348, paragraph (2), item (viii)), art-348/par-2/item-8 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-8 - suppl-3251-226/art-31-3-2/par-1: 第五百八十六条第二項第三十号 → 地方税法 第五百八十六条第二項第三十号 (Article 586, paragraph (2), item (xxx)), art-586/par-2/item-30 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-30 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-30 - suppl-3251-226/art-31-3-2/par-1: 第六百三条の二第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-603-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-1 - suppl-3251-226/art-31-3-2/par-1: 第三項 → 地方税法 附則第三十一条の三の二第三項 (Supplementary Provisions, Article 31-3-2, paragraph (3)), suppl-3251-226/art-31-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-3 - suppl-3251-226/art-31-3-2/par-2: 前項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - suppl-3251-226/art-31-3-2/par-3: 前項 → 地方税法 附則第三十一条の三の二第二項 (Supplementary Provisions, Article 31-3-2, paragraph (2)), suppl-3251-226/art-31-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-2 - suppl-3251-226/art-31-3-2/par-3: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/art-601/par-3 · https://japanlaw.org/l/325AC0000000226/art-601/par-3 - suppl-3251-226/art-31-3-2/par-3: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/art-601/par-4 · https://japanlaw.org/l/325AC0000000226/art-601/par-4 - suppl-3251-226/art-31-3-2/par-3: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2 - suppl-3251-226/art-31-3-2/par-3: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-603-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-2 - suppl-3251-226/art-31-3-2/par-3: 第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/art-601/par-2 · https://japanlaw.org/l/325AC0000000226/art-601/par-2 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/art-601/par-3 · https://japanlaw.org/l/325AC0000000226/art-601/par-3 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/art-601/par-4 · https://japanlaw.org/l/325AC0000000226/art-601/par-4 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/art-601/par-5 · https://japanlaw.org/l/325AC0000000226/art-601/par-5 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/art-601/par-6 · https://japanlaw.org/l/325AC0000000226/art-601/par-6 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/art-601/par-7 · https://japanlaw.org/l/325AC0000000226/art-601/par-7 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/art-601/par-8 · https://japanlaw.org/l/325AC0000000226/art-601/par-8 - suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/art-601/par-9 · https://japanlaw.org/l/325AC0000000226/art-601/par-9 - suppl-3251-226/art-31-3-2/par-4: 第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - suppl-3251-226/art-31-3-2/par-4: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/art-601/par-1 · https://japanlaw.org/l/325AC0000000226/art-601/par-1 - suppl-3251-226/art-31-3-2/par-4: 附則第三十一条の三の二第四項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-4 - suppl-3251-226/art-31-3-2/par-5: 第三項 → 地方税法 附則第三十一条の三の二第三項 (Supplementary Provisions, Article 31-3-2, paragraph (3)), suppl-3251-226/art-31-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-3 - suppl-3251-226/art-31-3-2/par-5: 前項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-4 - suppl-3251-226/art-31-3-2/par-5: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/art-601/par-3 · https://japanlaw.org/l/325AC0000000226/art-601/par-3 - suppl-3251-226/art-31-3-2/par-5: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/art-601/par-4 · https://japanlaw.org/l/325AC0000000226/art-601/par-4 - suppl-3251-226/art-31-3-2/par-5: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2 - suppl-3251-226/art-31-3-2/par-5: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4 - suppl-3251-226/art-31-3-2/par-5: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2 - suppl-3251-226/art-31-3-2/par-5: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-603-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-2 - suppl-3251-226/art-31-3-2/par-5: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/art-603/par-3 · https://japanlaw.org/l/325AC0000000226/art-603/par-3 - suppl-3251-226/art-31-3-2/par-5: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-603-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-5 - suppl-3251-226/art-31-3-2/par-6: 第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第二項 (Supplementary Provisions, Article 31-3-2, paragraph (2)), suppl-3251-226/art-31-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-2 - suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第三項 (Supplementary Provisions, Article 31-3-2, paragraph (3)), suppl-3251-226/art-31-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-3 - suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-4 - suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第五項 (Supplementary Provisions, Article 31-3-2, paragraph (5)), suppl-3251-226/art-31-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-5 ## Cited by 14 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 附則第三十一条の三の二第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1 - 地方税法 附則第三十一条の三の二第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-2 - 地方税法 附則第三十一条の三の二第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-3 - 地方税法 附則第三十一条の三の二第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-4 - 地方税法 附則第三十一条の三の二第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-5 - 地方税法 附則第三十一条の三の二第六項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-6 - 地方税法 附則第三十一条の三の五第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-1 - 地方税法 附則第三十一条の三の五第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-2 - 地方税法 附則第九条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-1 - 地方税法 附則第九条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-2 - 地方税法 附則第九条第九項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-9 - 地方税法 附則第六条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-1 - 地方税法 附則第六条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-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-20261027T214204-214, 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