# 地方税法 / Local Tax Act — 第六十四条 (Supplementary Provisions, Article 64) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-64. 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: 第六十四条 (Supplementary Provisions, Article 64)（固定資産税の課税標準に係る課税明細書の記載事項の特例） — address `suppl-3251-226/art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64 - 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. --- ### 第六十四条（固定資産税の課税標準に係る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 Relating to the Tax Base of Fixed Assets Tax caption: machine translation, not official suppl-3251-226/art-64 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-64 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64 **第一項** 前条の規定の適用がある場合には、附則第十五条の四中「附則第十五条から第十五条の三まで」とあるのは、「附則第十五条から第十五条の三まで又は第六十三条」とする。 suppl-3251-226/art-64/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64/par-1 Where the provisions of the preceding Article apply, in Article 15-4 of the Supplementary Provisions, "Articles 15 through 15-3 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3 of the Supplementary Provisions or Article 63". machine translation, not official --- ## Cites - suppl-3251-226/art-64/par-1: 前条 → 地方税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-3251-226/art-63 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-63 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63 - suppl-3251-226/art-64/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-64/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-64/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-64/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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十二条第十項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10 --- ## 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-20261027T214204-203, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-227, 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