# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8)

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- 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: 第八条 (Supplementary Provisions, Article 8) — address `suppl-3491-19/art-8`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8
- 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.

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### 第八条
<sup>suppl-3491-19/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8</sup>

**第一項**  昭和四十九年度分の固定資産税に限り、市町村長は、次の各号に掲げる宅地等に係る当該各号に定める額については、これらの額を当該宅地等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、小規模住宅用地（新法第三百四十九条の三の二第二項に規定する小規模住宅用地をいう。以下次条までにおいて同じ。）の価格に同項に定める率を乗じて得た金額又は第三号に定める宅地等比準価格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（昭和四十九年法律第十九号）附則第八条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八条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。
<sup>suppl-3491-19/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1</sup>
Only for fixed assets tax for fiscal year 1974, a mayor of a municipality may, for the amounts specified in each of the following items relating to the building land, etc. set forth in those items, substitute notification of those amounts to the owner of the building land, etc. for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act to the amount obtained by multiplying the price of small-scale residential land (meaning small-scale residential land prescribed in Article 349-3-2, paragraph (2) of the New Act; the same applies hereinafter through the following Article) by the rate specified in that paragraph, or to the comparison-based price of building land, etc. specified in item (iii), the phrase "after the day on which the fixed assets tax ledger was made available for public inspection pursuant to the provisions of Article 415, paragraph (1), the fact that the price, etc. of the fixed assets has not been registered, or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "after the day on which notification of the price, etc. of the fixed assets was given pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the price, etc. relating to that notification", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after the last day thereof," in Article 432, paragraph (1) of the New Act with "the day on which notification of the price, etc. of the fixed assets was received pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act".
<sup>machine translation, not official</sup>

  **一**  小規模住宅用地　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小規模住宅用地の価格に新法第三百四十九条の三の二第二項に定める率を乗じて得た額及び調整対象小規模住宅用地（新法附則第二十三条に規定する調整対象小規模住宅用地をいう。）で新法附則第二十八条第一項の規定が適用されるもの（同条第二項の規定の適用を受けるものを除く。）にあつては、同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
  <sup>suppl-3491-19/art-8/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-1</sup>
  small-scale residential land: the amount obtained by multiplying the price of small-scale residential land registered in the land tax ledgers, etc. pursuant to the provisions of Article 381, paragraph (6) of the New Act by the rate specified in Article 349-3-2, paragraph (2) of the New Act and, for small-scale residential land subject to adjustment (meaning small-scale residential land subject to adjustment prescribed in Article 23 of the Supplementary Provisions of the New Act) to which the provisions of Article 28, paragraph (1) of the Supplementary Provisions of the New Act apply (excluding that to which the provisions of paragraph (2) of that Article apply), the amount set forth in the right-hand column of the table in that paragraph registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  調整対象住宅用地（新法附則第二十三条に規定する調整対象住宅用地をいう。）で新法附則第十八条第八項若しくは附則第二十八条第二項の規定が適用されないもの又は調整対象非住宅用地（新法附則第二十三条に規定する調整対象非住宅用地をいう。以下この号において同じ。）で個人の所有するもの（当該調整対象非住宅用地に係る新法附則第十八条の二第二項に規定する当該年度分の固定資産税の課税標準となるべき額が同項第三号に掲げる額であるものに限るものとし、新法附則第二十八条第二項の規定の適用を受けるものを除く。）　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
  <sup>suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2</sup>
  residential land subject to adjustment (meaning residential land subject to adjustment prescribed in Article 23 of the Supplementary Provisions of the New Act) to which neither Article 18, paragraph (8) nor Article 28, paragraph (2) of the Supplementary Provisions of the New Act applies, or non-residential land subject to adjustment (meaning non-residential land subject to adjustment prescribed in Article 23 of the Supplementary Provisions of the New Act; hereinafter the same in this item) owned by an individual (limited to that for which the amount to be the tax base of fixed assets tax for the relevant fiscal year prescribed in Article 18-2, paragraph (2) of the Supplementary Provisions of the New Act relating to that non-residential land subject to adjustment is the amount set forth in item (iii) of that paragraph, and excluding that to which the provisions of Article 28, paragraph (2) of the Supplementary Provisions of the New Act apply): the amount set forth 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 the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  新法附則第二十八条第二項の規定が適用される宅地等　同条第一項及び第二項の規定により土地課税台帳等に登録された合算額及び昭和四十九年度において新たに固定資産税を課することとなり、又は同年度に係る賦課期日において地目の変換等がある宅地等にあつては、宅地等比準価格
  <sup>suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-3</sup>
  building land, etc. to which the provisions of Article 28, paragraph (2) of the Supplementary Provisions of the New Act apply: the aggregate amount registered in the land tax ledgers, etc. pursuant to the provisions of paragraphs (1) and (2) of that Article and, for building land, etc. on which fixed assets tax comes to be newly imposed in fiscal year 1974 or for which there is a change of land category, etc. as of the assessment date for that fiscal year, the comparison-based price of building land, etc.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3491-19/art-8/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-3491-19/art-8/par-1: 新法第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-2
- suppl-3491-19/art-8/par-1: 次条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3491-19/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9
- suppl-3491-19/art-8/par-1: 第三号 → 地方税法 附則第八条第一項第三号 (Supplementary Provisions, Article 8, paragraph (1), item (iii)), suppl-3491-19/art-8/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-3
- suppl-3491-19/art-8/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-3491-19/art-8/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-3491-19/art-8/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-3491-19/art-8/par-1: 地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3491-19/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8
- suppl-3491-19/art-8/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-3491-19/art-8/par-1/item-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-3491-19/art-8/par-1/item-1: 新法第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-2
- suppl-3491-19/art-8/par-1/item-1: 新法附則第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23
- suppl-3491-19/art-8/par-1/item-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-3491-19/art-8/par-1/item-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-3491-19/art-8/par-1/item-2: 新法附則第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23
- suppl-3491-19/art-8/par-1/item-2: この号 → 地方税法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3491-19/art-8/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2
- suppl-3491-19/art-8/par-1/item-2: 新法附則第二十八条第二項 → 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-3491-19/art-8/par-1/item-2: 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-3491-19/art-8/par-1/item-3: 新法附則第二十八条第二項 → 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-3491-19/art-8/par-1/item-3: 同条第一項 → 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

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1
- 地方税法 附則第八条第一項第二号 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2

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## 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-20261027T214204-237, 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