# 地方税法 / Local Tax Act — 第六十六条 (Supplementary Provisions, Article 66) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-66. 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: 第六十六条 (Supplementary Provisions, Article 66)（固定資産税減収補塡特別交付金の額） — address `suppl-3251-226/art-66` - 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-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-66 - 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. --- ### 第六十六条（固定資産税減収補塡特別交付金の額） — Amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls caption: machine translation, not official 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 **第一項** 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固定資産税減収補塡特別交付金の総額は、各道府県及び各市町村における当該年度の固定資産税の課税標準特例による減収見込額の合算額に相当する額として予算で定める額（第四項において「固定資産税減収補塡特別交付金総額」という。）とする。 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 The total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount determined by the budget as the amount equivalent to the total of the expected revenue reductions due to the tax base special rules for fixed assets tax for that fiscal year in each prefecture and each municipality (referred to as the "total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls" in paragraph (4)). machine translation, not official **第二項** 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に対して交付すべき固定資産税減収補塡特別交付金の額は、各道府県における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。 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 The amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid to each prefecture for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for fixed assets tax for that fiscal year in each prefecture. 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各市町村に対して交付すべき固定資産税減収補塡特別交付金の額は、各市町村における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。 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 The amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid to each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for fixed assets tax for that fiscal year in each municipality. machine translation, not official **第四項** 固定資産税減収補塡特別交付金総額と、当該年度において前二項の規定により各道府県及び各市町村について算定した固定資産税減収補塡特別交付金の額の合算額との間に差額があるときは、総務省令で定めるところにより、その差額を各道府県及び各市町村の固定資産税減収補塡特別交付金の額で按分し、当該按分した額に相当する額をそれぞれ当該道府県又は当該市町村の固定資産税減収補塡特別交付金の額に加算し、又はこれから減額する。 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 Where there is a difference between the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls and the total of the amounts of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls calculated for each prefecture and each municipality for that fiscal year pursuant to the provisions of the preceding two paragraphs, as provided by Order of the Ministry of Internal Affairs and Communications, that difference is to be apportioned by the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls of each prefecture and each municipality, and the amount equivalent to the apportioned amount is to be added to, or deducted from, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls of that prefecture or that municipality, respectively. machine translation, not official --- ## Cites - suppl-3251-226/art-66/par-1: 第四項 → 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-66/par-4: 前二項 → 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-66/par-4: 前二項 → 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 附則第六十五条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-3 - 地方税法 附則第六十五条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-4 - 地方税法 附則第六十六条第一項（固定資産税減収補塡特別交付金の額） — 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 - 地方税法 附則第六十六条第四項（固定資産税減収補塡特別交付金の額） — 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 - 地方税法 附則第七十五条第一項（特別区財政調整交付金の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-75/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-75/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 --- ## 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