# 地方税法 / Local Tax Act — 第六十五条 (Supplementary Provisions, Article 65) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65. 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: 第六十五条 (Supplementary Provisions, Article 65)（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — address `suppl-3251-226/art-65` - 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-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65 - 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. --- ### 第六十五条（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — Payment of the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease caption: machine translation, not official suppl-3251-226/art-65 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65 **第一項** 国は、固定資産税及び都市計画税の収入が附則第六十三条並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法附則第六十四条の規定による課税標準の特例（以下この条から附則第六十七条までにおいて「課税標準特例」という。）により減少することに伴う道府県及び市町村（第七百三十四条第一項後段及び第七百三十五条第一項後段の規定により市とみなされる都を含む。附則第七十条第二項を除き、以下同じ。）の減収を補塡するため、令和三年度から令和八年度までの間、道府県及び市町村に対して、新型コロナウイルス感染症対策地方税減収補塡特別交付金（以下「特別交付金」という。）を交付する。 suppl-3251-226/art-65/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-1 In order to compensate for the revenue reductions of prefectures and municipalities (including a Tokyo Metropolis deemed to be a city under the latter part of Article 734, paragraph (1) and the latter part of Article 735, paragraph (1); the same applies hereinafter except in Article 70, paragraph (2) of the Supplementary Provisions) accompanying the decrease in revenue from fixed assets tax and city planning tax due to the special rules on the tax base (hereinafter in this Article through Article 67 of the Supplementary Provisions referred to as the "tax base special rules") under Article 63 of the Supplementary Provisions, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, the national government is to pay to prefectures and municipalities, during the period from fiscal year 2021 to fiscal year 2026, the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease (hereinafter referred to as the "special grant"). machine translation, not official **第二項** 特別交付金の種類は、固定資産税減収補塡特別交付金（固定資産税の課税標準特例による減収額を埋めるために令和三年度から令和八年度までの各年度において交付する交付金をいう。第四項及び次条において同じ。）及び都市計画税減収補塡特別交付金（都市計画税の課税標準特例による減収額を埋めるために令和三年度において交付する交付金をいう。以下同じ。）とする。 suppl-3251-226/art-65/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-2 The types of special grant are the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls (meaning the grant paid in each fiscal year from fiscal year 2021 to fiscal year 2026 to cover the revenue reduction due to the tax base special rules for fixed assets tax; the same applies in paragraph (4) and the following Article) and the Special Grant for Compensating City Planning Tax Revenue Shortfalls (meaning the grant paid in fiscal year 2021 to cover the revenue reduction due to the tax base special rules for city planning tax; the same applies hereinafter). machine translation, not official **第三項** 令和三年度から令和八年度までの各年度分として交付すべき特別交付金の総額は、令和三年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額及び附則第六十七条第一項に規定する都市計画税減収補塡特別交付金総額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額とする。 suppl-3251-226/art-65/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-3 The total amount of special grants to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year and the total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls prescribed in Article 67, paragraph (1) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year. machine translation, not official **第四項** 令和三年度から令和八年度までの各年度分として各道府県又は各市町村に対して交付すべき特別交付金の額は、令和三年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額並びに附則第六十七条第二項及び第三項の規定により交付すべき都市計画税減収補塡特別交付金の額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額とする。 suppl-3251-226/art-65/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-4 The amount of special grant to be paid to each prefecture or each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article and the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid under Article 67, paragraphs (2) and (3) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article. machine translation, not official --- ## Cites - suppl-3251-226/art-65/par-1: 附則第六十三条 → 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-65/par-1: 地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9 - suppl-3251-226/art-65/par-1: 地方税法等改正法第一条 → e-Gov law 503AC0000000007, 第一条 (Article 1), art-1 — not held in this collection - suppl-3251-226/art-65/par-1: 地方税法等改正法附則第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 - suppl-3251-226/art-65/par-1: 地方税法等改正法第二条 → e-Gov law 503AC0000000007, 第二条 (Article 2), art-2 — not held in this collection - suppl-3251-226/art-65/par-1: この条 → 地方税法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-3251-226/art-65 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65 - suppl-3251-226/art-65/par-1: 附則第六十七条 → 地方税法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-3251-226/art-67 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-67 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-67 - suppl-3251-226/art-65/par-1: 第七百三十四条第一項 → 地方税法 第七百三十四条第一項 (Article 734, paragraph (1)), art-734/par-1 — https://japanlaw.org/ja/local-tax-act/art-734/par-1 · https://japanlaw.org/l/325AC0000000226/art-734/par-1 - suppl-3251-226/art-65/par-1: 第七百三十五条第一項 → 地方税法 第七百三十五条第一項 (Article 735, paragraph (1)), art-735/par-1 — https://japanlaw.org/ja/local-tax-act/art-735/par-1 · https://japanlaw.org/l/325AC0000000226/art-735/par-1 - suppl-3251-226/art-65/par-1: 附則第七十条第二項 → 地方税法 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-3251-226/art-70/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-70/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-70/par-2 - suppl-3251-226/art-65/par-2: 第四項 → 地方税法 附則第六十五条第四項 (Supplementary Provisions, Article 65, paragraph (4)), suppl-3251-226/art-65/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-4 - suppl-3251-226/art-65/par-2: 次条 → 地方税法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-3251-226/art-66 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-66 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-66 - suppl-3251-226/art-65/par-3: 次条第一項 → 地方税法 附則第六十六条第一項 (Supplementary Provisions, Article 66, paragraph (1)), suppl-3251-226/art-66/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-66/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-66/par-1 - suppl-3251-226/art-65/par-3: 附則第六十七条第一項 → 地方税法 附則第六十七条第一項 (Supplementary Provisions, Article 67, paragraph (1)), suppl-3251-226/art-67/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-67/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-67/par-1 - suppl-3251-226/art-65/par-4: 次条第二項から第四項まで → 地方税法 附則第六十六条第二項 (Supplementary Provisions, Article 66, paragraph (2)), suppl-3251-226/art-66/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-66/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-66/par-2 - suppl-3251-226/art-65/par-4: 次条第二項から第四項まで → 地方税法 附則第六十六条第三項 (Supplementary Provisions, Article 66, paragraph (3)), suppl-3251-226/art-66/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-66/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-66/par-3 - suppl-3251-226/art-65/par-4: 次条第二項から第四項まで → 地方税法 附則第六十六条第四項 (Supplementary Provisions, Article 66, paragraph (4)), suppl-3251-226/art-66/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-66/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-66/par-4 - suppl-3251-226/art-65/par-4: 附則第六十七条第二項 → 地方税法 附則第六十七条第二項 (Supplementary Provisions, Article 67, paragraph (2)), suppl-3251-226/art-67/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-67/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-67/par-2 - suppl-3251-226/art-65/par-4: 第三項 → 地方税法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-3251-226/art-67/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-67/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-67/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-1 - 地方税法 附則第六十五条第二項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-2 - 地方税法 附則第六十八条第一項（特別交付金の算定の時期等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-68/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-68/par-1 - 地方税法 附則第七十二条第一項（交付税及び譲与税配付金特別会計における特別交付金に係る繰入れ等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72/par-1 - 地方税法 附則第七十七条第一項（命令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-77/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-77/par-1 - 地方税法 附則第二条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-12 --- ## 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-20261027T214204-227, 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