# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10. 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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-3481-23/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10 - 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. --- ### 第十条 suppl-3481-23/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10 **第一項** 昭和四十八年度分の固定資産税に限り、新法第三百四十九条の三の二の規定が適用される住宅用地（前条第五項の規定の適用を受けるものを除く。）及び新法附則第十八条第八項又は附則第十八条の二第一項の規定が適用される宅地等並びに新法附則第十九条の三の規定が適用される市街化区域農地に対して課する固定資産税については、市町村長は、新法第三百八十一条第六項の規定により土地課税台帳等に登録された当該住宅用地の価格に新法第三百四十九条の三の二に定める率を乗じて得た金額及び新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項の表の下欄に掲げる額並びに同条第二項の規定により土地課税台帳等に登録された当該市街化区域農地に係る課税標準となるべき額については、これらの額を当該宅地等及び当該市街化区域農地の所有者に通知することによつて新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該住宅用地の価格に第三百四十九条の三の二に定める率を乗じて得た金額に係る新法第四百十七条第一項及び第四百三十二条第一項の規定の適用については、新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等の登録がなされていないこと又は登録された価格等」とあるのは「地方税法の一部を改正する法律（昭和四十八年法律第二十三号）附則第十条第一項の規定による固定資産の価格等の通知をした日以後において当該通知に係る価格等」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、」とあるのは「地方税法の一部を改正する法律附則第十条第一項の規定による当該固定資産の価格等の通知を受けた日」とする。 suppl-3481-23/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1 Only for fixed assets tax for fiscal year 1973, with regard to fixed assets tax imposed on residential land to which Article 349-3-2 of the New Act applies (excluding that subject to the application of paragraph (5) of the preceding Article), building land, etc. to which Article 18, paragraph (8) or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act applies, and farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amount obtained by multiplying the price of that residential land registered in the land tax ledgers, etc. pursuant to Article 381, paragraph (6) of the New Act by the rate prescribed in Article 349-3-2 of the New Act, the amount set out in the right-hand column of the table in Article 28, paragraph (1) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph, and the amount to become the tax base relating to that farmland in urbanization promotion areas registered in the land tax ledgers, etc. pursuant to paragraph (2) of that Article, substitute notification of these amounts to the owners of that building land, etc. and that farmland in urbanization promotion areas for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, in applying Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act to the amount obtained by multiplying the price of that residential land by the rate prescribed in Article 349-3-2, the phrase "that the price, etc. of the fixed assets has not been registered on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "the price, etc. relating to the notice on or after the date on which notice of the price, etc. of the fixed assets was given under Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973)", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including cases under Article 419, paragraph (3)) to ten days after the last day thereof," in Article 432, paragraph (1) of the New Act is deemed to be replaced with "the date of receiving notice of the price, etc. of the fixed assets under Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act". machine translation, not official **第二項** 昭和四十八年度分の固定資産税に限り、新法附則第十八条第八項又は附則第十八条の二第一項の規定が適用される宅地等及び新法附則第十九条の三の規定が適用される市街化区域農地（新法附則第二十九条の規定の適用を受けるものを除く。）に対して課する固定資産税については、市町村長は、新法第三百六十四条第七項の規定により納税者に納税通知書を交付する場合には、宅地等及び市街化区域農地に対して課する固定資産税の額の算定方法の概要を記載した文書をあわせて送付するものとする。 suppl-3481-23/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-2 Only for fixed assets tax for fiscal year 1973, with regard to fixed assets tax imposed on building land, etc. to which Article 18, paragraph (8) or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act applies and farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act), where the mayor of the municipality delivers a tax notice to the taxpayer pursuant to Article 364, paragraph (7) of the New Act, the mayor is to also send a document stating an outline of the method of calculating the amount of fixed assets tax imposed on building land, etc. and farmland in urbanization promotion areas. machine translation, not official --- ## Cites - suppl-3481-23/art-10/par-1: 新法第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2 - suppl-3481-23/art-10/par-1: 前条第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-3481-23/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-5 - suppl-3481-23/art-10/par-1: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3481-23/art-10/par-1: 新法第三百八十一条第六項 → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/ja/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6 - suppl-3481-23/art-10/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - suppl-3481-23/art-10/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - suppl-3481-23/art-10/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/ja/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415 - suppl-3481-23/art-10/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/ja/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1 - suppl-3481-23/art-10/par-1: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - suppl-3481-23/art-10/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/ja/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1 - suppl-3481-23/art-10/par-1: 地方税法の一部を改正する法律（昭和四十八年法律第二十三号）附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3481-23/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1 - suppl-3481-23/art-10/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/ja/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3 - suppl-3481-23/art-10/par-2: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3481-23/art-10/par-2: 新法附則第二十九条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 - suppl-3481-23/art-10/par-2: 新法第三百六十四条第七項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/ja/local-tax-act/art-364/par-7 · https://japanlaw.org/l/325AC0000000226/art-364/par-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1 - 地方税法 附則第十五条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15/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-20261027T202151-281, 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