# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10)

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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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-4031-7/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-4031-7/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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.

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### 第十条
<sup>suppl-4031-7/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10</sup>

**第一項**  平成三年度分の固定資産税又は都市計画税に限り、市町村は、宅地等に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額又は新法附則第二十五条第一項に規定する宅地等調整都市計画税額の算定ができない場合には、当該宅地等について旧法附則第十八条第一項又は第二十五条第一項の規定の適用があるものとして、これらの規定により仮に算定した当該宅地等に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
<sup>suppl-4031-7/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1</sup>
For fixed assets tax or city planning tax for fiscal year 1991 only, if a municipality is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act or the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act with respect to fixed assets tax or city planning tax imposed on building land, etc., it may, treating the provisions of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act as applicable to that building land, etc., collect the fixed assets tax or city planning tax on that building land, etc. at each payment period, within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated under those provisions (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods of that fiscal year.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等に係る平成三年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等に係る平成三年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
<sup>suppl-4031-7/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-2</sup>
If, after imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 1991 on that building land, etc. (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 1991 on that building land, etc. (hereinafter in this Article referred to as the "finally computed tax amount"), the shortfall in the tax must be collected at the payment periods on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
<sup>suppl-4031-7/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3</sup>
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
<sup>machine translation, not official</sup>

  **一**  納税通知書に記載された土地に係る課税標準額及び税額は、宅地等については旧法附則第十八条第一項又は第二十五条第一項の規定により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
  <sup>suppl-4031-7/art-10/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3/item-1</sup>
  the tax base and tax amount for the land entered in the tax notice are, for building land, etc., amounts provisionally calculated under the provisions of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act, or include such provisionally calculated amounts;
  <sup>machine translation, not official</sup>

  **二**  既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
  <sup>suppl-4031-7/art-10/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3/item-2</sup>
  where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
<sup>suppl-4031-7/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-4</sup>
When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4031-7/art-10/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4031-7/art-10/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4031-7/art-10/par-1: 新法附則第二十五条第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1
- suppl-4031-7/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4031-7/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10
- suppl-4031-7/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-7/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- suppl-4031-7/art-10/par-2: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4031-7/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10
- suppl-4031-7/art-10/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4031-7/art-10/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4031-7/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-7/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- suppl-4031-7/art-10/par-4: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-7/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- suppl-4031-7/art-10/par-4: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4031-7/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-2

## Cited by

5 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-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- 地方税法 附則第十条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-2
- 地方税法 附則第十条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3
- 地方税法 附則第十条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-4
- 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/par-1

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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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-301, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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