# 地方税法 / Local Tax Act — 第六十七条 (Supplementary Provisions, Article 67) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-67. 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: 第六十七条 (Supplementary Provisions, Article 67)（都市計画税減収補塡特別交付金の額） — address `suppl-3251-226/art-67` - 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-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-67 - 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. --- ### 第六十七条（都市計画税減収補塡特別交付金の額） — Amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls caption: machine translation, not official 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 **第一項** 令和三年度分として交付すべき都市計画税減収補塡特別交付金の総額は、各市町村における当該年度の都市計画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（第三項において「都市計画税減収補塡特別交付金総額」という。）とする。 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 The total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid for fiscal year 2021 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 city planning tax for that fiscal year in each municipality (referred to as the "total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls" in paragraph (3)). machine translation, not official **第二項** 令和三年度分として各市町村に対して交付すべき都市計画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都市計画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-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 The amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid to each municipality for fiscal year 2021 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 city planning tax for that fiscal year in each municipality. machine translation, not official **第三項** 都市計画税減収補塡特別交付金総額と、当該年度において前項の規定により各市町村について算定した都市計画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、その差額を各市町村の都市計画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市町村の都市計画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-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 Where there is a difference between the total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls and the total of the amounts of the Special Grant for Compensating City Planning Tax Revenue Shortfalls calculated for each municipality for that fiscal year pursuant to the provisions of the preceding paragraph, 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 City Planning Tax Revenue Shortfalls of 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 City Planning Tax Revenue Shortfalls of that municipality, respectively. machine translation, not official --- ## Cites - suppl-3251-226/art-67/par-1: 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 - suppl-3251-226/art-67/par-3: 前項 → 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 ## 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 附則第六十七条第一項（都市計画税減収補塡特別交付金の額） — 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 - 地方税法 附則第六十七条第三項（都市計画税減収補塡特別交付金の額） — 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 - 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