# 地方税法 / Local Tax Act — 第三十一条の三の五 (Supplementary Provisions, Article 31-3-5)

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- 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: 第三十一条の三の五 (Supplementary Provisions, Article 31-3-5) — address `suppl-3251-226/art-31-3-5`
- 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-31-3-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5
- 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.

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### 第三十一条の三の五
<sup>suppl-3251-226/art-31-3-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5</sup>

**第一項**  市町村長は、平成十七年四月一日以後において第六百一条第二項（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。）の規定により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（以下この項及び次項において「免除期間」という。）を延長する場合、附則第三十一条の三の二第一項若しくは附則第三十一条の三の三第一項の規定によりこれらの規定に規定する予定期間（以下この項及び次項において「予定期間」という。）を定める場合、前条第一項の規定により同項に規定する変更後予定期間（以下この項及び次項において「変更後予定期間」という。）を定める場合、附則第三十一条の三の二第四項若しくは附則第三十一条の三の三第三項において準用する第六百一条第二項の規定により予定期間を延長する場合又は前条第三項の規定により変更後予定期間を延長する場合においては、これらの規定にかかわらず、同日以後において延長し、又は定める期間の合計が十年を超えない範囲内で当該免除期間、予定期間又は変更後予定期間の末日を定めなければならない。ただし、免除期間、予定期間又は変更後予定期間が定められている土地が土地区画整理法による土地区画整理事業の施行に係るもの又は都市再開発法による市街地再開発事業の施行に係るものであり、かつ、当該土地区画整理事業又は市街地再開発事業の事業施行期間の終了の時が免除期間、予定期間又は変更後予定期間の末日において当該末日後に定められているときは、免除期間、予定期間又は変更後予定期間の末日を当該事業施行期間の終了の時までとすることができる。
<sup>suppl-3251-226/art-31-3-5/par-1 · 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</sup>
When, on or after April 1, 2005, the mayor of the municipality extends the period for exemption from tax liability prescribed in Article 601, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as the "exemption period") pursuant to Article 601, paragraph (2) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), determines the scheduled period prescribed in Article 31-3-2, paragraph (1) or Article 31-3-3, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph and the following paragraph referred to as the "scheduled period") pursuant to those provisions, determines the revised scheduled period prescribed in paragraph (1) of the preceding Article (hereinafter in this paragraph and the following paragraph referred to as the "revised scheduled period") pursuant to that paragraph, extends the scheduled period pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 31-3-2, paragraph (4) or Article 31-3-3, paragraph (3) of the Supplementary Provisions, or extends the revised scheduled period pursuant to paragraph (3) of the preceding Article, the mayor must, notwithstanding those provisions, determine the last day of the exemption period, scheduled period or revised scheduled period within a range in which the total of the periods extended or determined on or after that date does not exceed 10 years. However, where the land for which the exemption period, scheduled period or revised scheduled period has been determined relates to the implementation of a land readjustment project under the Land Readjustment Act or an urban redevelopment project under the Urban Renewal Act, and the time of the end of the project implementation period of that land readjustment project or urban redevelopment project is determined, on the last day of the exemption period, scheduled period or revised scheduled period, to be after that last day, the last day of the exemption period, scheduled period or revised scheduled period may be set at the time of the end of that project implementation period.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定により免除期間、予定期間又は変更後予定期間の末日を定めた場合において、震災、風水害、火災その他の災害により免除期間、予定期間又は変更後予定期間内に当該土地を附則第三十一条の三の二第一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、当該土地について同項に規定する特例譲渡をし、又は当該土地を同項に規定する免除土地として使用し、若しくは使用させることができないと認める場合には、前項の規定にかかわらず、第六百一条第二項（第六百二条第二項、第六百三条の二の二第二項、附則第三十一条の三の二第四項又は附則第三十一条の三の三第三項において準用する場合を含む。）又は前条第三項の規定により、二年を超えない範囲内で一回に限り、更に免除期間、予定期間又は変更後予定期間を延長することができる。
<sup>suppl-3251-226/art-31-3-5/par-2 · 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</sup>
Where the mayor of the municipality has determined the last day of the exemption period, scheduled period or revised scheduled period pursuant to the preceding paragraph, and finds that, due to an earthquake, storm, flood, fire or other disaster, the land cannot be used or allowed to be used within the exemption period, scheduled period or revised scheduled period as the tax-exempt land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions, a special transfer prescribed in that paragraph cannot be carried out with respect to the land, or the land cannot be used or allowed to be used as the exempted land prescribed in that paragraph, the mayor may, notwithstanding the preceding paragraph, pursuant to Article 601, paragraph (2) (including as applied mutatis mutandis in Article 602, paragraph (2), Article 603-2-2, paragraph (2), Article 31-3-2, paragraph (4) of the Supplementary Provisions or Article 31-3-3, paragraph (3) of the Supplementary Provisions) or paragraph (3) of the preceding Article, further extend the exemption period, scheduled period or revised scheduled period only once within a range not exceeding two years.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、次に掲げる土地については、適用しない。
<sup>suppl-3251-226/art-31-3-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-3</sup>
The provisions of the preceding two paragraphs do not apply to the following land:
<sup>machine translation, not official</sup>

  **一**  地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が施行する土地区画整理法による土地区画整理事業又は都市再開発法による市街地再開発事業に係る土地
  <sup>suppl-3251-226/art-31-3-5/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-3/item-1</sup>
  Land relating to a land readjustment project under the Land Readjustment Act or an urban redevelopment project under the Urban Renewal Act implemented by a local government, the Urban Renaissance Agency or a Local Housing Corporation;
  <sup>machine translation, not official</sup>

  **二**  国又は都道府県が作成した総合的な地域開発に関する計画で政令で定めるものに基づき、主として工場、住宅又は流通業務施設の用に供する目的で行われる一団の土地の造成に関する事業に係る土地
  <sup>suppl-3251-226/art-31-3-5/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-3/item-2</sup>
  Land relating to a project for the development of a block of land carried out mainly for the purpose of use for factories, housing or distribution facilities, based on a comprehensive regional development plan prepared by the national government or a prefecture and specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第四項**  平成十七年四月一日以後における第六百二条第一項第一号ニに掲げる土地の譲渡で政令で定めるものに係る同条の規定の適用については、同項中「当該土地の譲渡をし」とあるのは「当該土地の譲渡をするための公募をし」と、「当該土地の譲渡があつたこと」とあるのは「当該土地の譲渡をするための公募があつたこと」とする。
<sup>suppl-3251-226/art-31-3-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-4</sup>
With regard to the application of Article 602 to a transfer, on or after April 1, 2005, of land listed in Article 602, paragraph (1), item (i), (d) that is specified by Cabinet Order, the phrase "transfers that land" in that paragraph is deemed to be replaced with "invites public applications for the transfer of that land", and the phrase "the transfer of that land has taken place" is deemed to be replaced with "public applications for the transfer of that land have been invited".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-31-3-5/par-1: 第六百一条第二項 → 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-31-3-5/par-1: 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-31-3-5/par-1: 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-31-3-5/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-31-3-5/par-1: この項 → 地方税法 附則第三十一条の三の五第一項 (Supplementary Provisions, Article 31-3-5, paragraph (1)), suppl-3251-226/art-31-3-5/par-1 — 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
- suppl-3251-226/art-31-3-5/par-1: 次項 → 地方税法 附則第三十一条の三の五第二項 (Supplementary Provisions, Article 31-3-5, paragraph (2)), suppl-3251-226/art-31-3-5/par-2 — 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
- suppl-3251-226/art-31-3-5/par-1: 附則第三十一条の三の二第一項 → 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-31-3-5/par-1: 附則第三十一条の三の三第一項 → 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-31-3-5/par-1: 前条第一項 → 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-31-3-5/par-1: 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-31-3-5/par-1: 附則第三十一条の三の三第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-5/par-1: 前条第三項 → 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-31-3-5/par-2: 前項 → 地方税法 附則第三十一条の三の五第一項 (Supplementary Provisions, Article 31-3-5, paragraph (1)), suppl-3251-226/art-31-3-5/par-1 — 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
- suppl-3251-226/art-31-3-5/par-2: 附則第三十一条の三の二第一項 → 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-31-3-5/par-2: 第六百一条第二項 → 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-31-3-5/par-2: 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-31-3-5/par-2: 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-31-3-5/par-2: 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-31-3-5/par-2: 附則第三十一条の三の三第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-5/par-2: 前条第三項 → 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-31-3-5/par-3: 前二項 → 地方税法 附則第三十一条の三の五第一項 (Supplementary Provisions, Article 31-3-5, paragraph (1)), suppl-3251-226/art-31-3-5/par-1 — 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
- suppl-3251-226/art-31-3-5/par-3: 前二項 → 地方税法 附則第三十一条の三の五第二項 (Supplementary Provisions, Article 31-3-5, paragraph (2)), suppl-3251-226/art-31-3-5/par-2 — 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
- suppl-3251-226/art-31-3-5/par-4: 第六百二条第一項第一号 → 地方税法 第六百二条第一項第一号 (Article 602, paragraph (1), item (i)), art-602/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1
- suppl-3251-226/art-31-3-5/par-4: 同条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602
- suppl-3251-226/art-31-3-5/par-4: 同項 → 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

## Cited by

6 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 附則第三十一条の三の五第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5/par-3
- 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

---

## 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-20261027T214204-215, 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