# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15. 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: 第十五条 (Supplementary Provisions, Article 15) — address `suppl-4091-9/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15 - 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. --- ### 第十五条 suppl-4091-9/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15 **第一項** 平成八年度本則課税軽減適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、平成九年度から平成十一年度までの各年度分の都市計画税に限り、次の各号に掲げる土地の区分に応じ、当該各号に定めるところによる。 suppl-4091-9/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1 With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule, only for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999, the provisions are as specified in each of the following items according to the category of land set forth in each item. machine translation, not official **一** 平成八年度本則課税軽減適用市街化区域農地で平成九年度分の都市計画税について新法附則第二十七条の二第一項の規定の適用を受けるもの　新法附則第二十七条の三第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・八以下のもの及び特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」と、同号イ中「平成九年改正前の地方税法附則第二十五条第一項、第二十六条第一項又は第二十七条の二第一項の規定の適用を受ける土地（以下本項において「平成八年度負担調整適用土地」という。）であるときはこれらの規定に規定する同年度分の都市計画税の課税標準となるべき額とし、当該平成八年度負担調整適用土地が同年度分の固定資産税について平成九年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第三百四十九条の三の二、附則第十五条から第十五条の三まで又は附則第十九条の三の規定の適用を受ける土地であるときは当該平成八年度負担調整適用土地に係る同年度分の都市計画税の課税標準となるべき額を平成九年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第七百二条の三、附則第十五条から第十五条の三まで又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文の規定に定める率で除して得た額とする」とあるのは「平成九年改正前の地方税法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下本項において「平成八年度特例適用後価格」という。）を超える場合にあつては、平成八年度特例適用後価格とする」とする。 suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-1 Farmland in an urbanization promotion area that is fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule and is subject to the application of Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 1997: In Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "building land, etc. that is residential land and whose burden level for that fiscal year is 0.8 or more, commercial land, etc. whose burden level for that fiscal year is 0.6 or more and 0.8 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and land other than such land that is land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; and in sub-item (a) of that item, "where the land is land subject to the application of Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment (hereinafter in this paragraph referred to as "land subject to burden adjustment for fiscal year 1996"), the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions, and where that land subject to burden adjustment for fiscal year 1996 is land subject to the application of Article 349-3 (excluding paragraph (23)) or Article 349-3-2 of the Local Tax Act before the 1997 amendment, or Articles 15 through 15-3 or Article 19-3 of the Supplementary Provisions of that Act for fixed assets tax for that fiscal year, the amount obtained by dividing the amount that is to be the tax base for city planning tax for that fiscal year relating to that land subject to burden adjustment for fiscal year 1996 by the rate prescribed in Article 19-3, paragraph (1), the main clause of the Supplementary Provisions as read with replacements pursuant to Article 349-3 (excluding paragraph (23)), Article 702-3 or Articles 15 through 15-3 or Article 27 of the Supplementary Provisions of the Local Tax Act before the 1997 amendment" is deemed to be replaced with "where the land is land subject to the application of Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base for fixed assets tax for that fiscal year relating to that land by the rate prescribed in each item of paragraph (2) of that Article according to the category listed in that item as applied in that fiscal year (where the land is land subject to the application of paragraph (4) of that Article, the value obtained by multiplying that rate by the rate prescribed in each item of that paragraph according to the category listed in that item) (hereinafter in this paragraph referred to as the "price after application of the special provisions for fiscal year 1996"), the price after application of the special provisions for fiscal year 1996". machine translation, not official **二** 平成八年度本則課税軽減適用市街化区域農地で平成十年度分の都市計画税について新法附則第二十七条の二第一項の規定の適用を受けるもの（前号に掲げる平成八年度本則課税軽減適用市街化区域農地を除く。）　新法附則第二十七条の三第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・八以下のもの及び特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」とし、同号ロ（２）中「当該土地が同年度分の都市計画税について附則第二十五条第一項、第二十六条第一項又は前条第一項の規定の適用を受ける土地（以下本項において「平成九年度負担調整適用土地」という。）であるときはこれらの規定に規定する同年度分の都市計画税の課税標準となるべき額とし、当該平成九年度負担調整適用土地が同年度分の固定資産税について平成十年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第三百四十九条の三の二、附則第十五条から第十五条の三まで又は附則第十九条の三の規定の適用を受ける土地であるときは当該平成九年度負担調整適用土地に係る同年度分の都市計画税の課税標準となるべき額を平成十年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第七百二条の三、附則第十五条から第十五条の三まで又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文の規定に定める率で除して得た額とする」とあるのは「当該土地が平成八年度分の都市計画税について平成九年改正前の地方税法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下本項において「平成八年度特例適用後価格」という。）を超える場合にあつては、平成八年度特例適用後価格とする」とする。 suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-2 Farmland in an urbanization promotion area that is fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule and is subject to the application of Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 1998 (excluding fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule listed in the preceding item): In Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "building land, etc. that is residential land and whose burden level for that fiscal year is 0.8 or more, commercial land, etc. whose burden level for that fiscal year is 0.6 or more and 0.8 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and land other than such land that is land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; and "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; and in sub-item (b), (2) of that item, "where the land is land subject to the application of Article 25, paragraph (1), Article 26, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article for city planning tax for that fiscal year (hereinafter in this paragraph referred to as "land subject to burden adjustment for fiscal year 1997"), the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions, and where that land subject to burden adjustment for fiscal year 1997 is land subject to the application of Article 349-3 (excluding paragraph (23)) or Article 349-3-2 of the Local Tax Act before the 1998 amendment, or Articles 15 through 15-3 or Article 19-3 of the Supplementary Provisions of that Act for fixed assets tax for that fiscal year, the amount obtained by dividing the amount that is to be the tax base for city planning tax for that fiscal year relating to that land subject to burden adjustment for fiscal year 1997 by the rate prescribed in Article 19-3, paragraph (1), the main clause of the Supplementary Provisions as read with replacements pursuant to Article 349-3 (excluding paragraph (23)), Article 702-3 or Articles 15 through 15-3 or Article 27 of the Supplementary Provisions of the Local Tax Act before the 1998 amendment" is deemed to be replaced with "where the land is land subject to the application of Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment for city planning tax for fiscal year 1996 and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base for fixed assets tax for that fiscal year relating to that land by the rate prescribed in each item of paragraph (2) of that Article according to the category listed in that item as applied in that fiscal year (where the land is land subject to the application of paragraph (4) of that Article, the value obtained by multiplying that rate by the rate prescribed in each item of that paragraph according to the category listed in that item) (hereinafter in this paragraph referred to as the "price after application of the special provisions for fiscal year 1996"), the price after application of the special provisions for fiscal year 1996". machine translation, not official **三** 平成八年度本則課税軽減適用市街化区域農地で平成十一年度分の都市計画税について新法附則第二十七条の二第一項の規定の適用を受けるもの（前二号に掲げる平成八年度本則課税軽減適用市街化区域農地を除く。）　新法附則第二十七条の三第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・八以下のもの及び特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」とし、同号ハ（２）中「当該土地が同年度分の都市計画税について附則第二十五条第一項、第二十六条第一項又は前条第一項の規定の適用を受ける土地（以下本項において「平成十年度負担調整適用土地」という。）であるときはこれらの規定に規定する同年度分の都市計画税の課税標準となるべき額とし、当該平成十年度負担調整適用土地が同年度分の固定資産税について平成十一年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第三百四十九条の三の二、附則第十五条から第十五条の三まで又は附則第十九条の三の規定の適用を受ける土地であるときは当該平成十年度負担調整適用土地に係る同年度分の都市計画税の課税標準となるべき額を平成十一年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第七百二条の三、附則第十五条から第十五条の三まで又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文の規定に定める率で除して得た額とする」とあるのは「当該土地が平成八年度分の都市計画税について平成九年改正前の地方税法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下本項において「平成八年度特例適用後価格」という。）を超える場合にあつては、平成八年度特例適用後価格とする」とする。 suppl-4091-9/art-15/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-3 Farmland in an urbanization promotion area that is fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule and is subject to the application of Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 1999 (excluding fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule listed in the preceding two items): In Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "building land, etc. that is residential land and whose burden level for that fiscal year is 0.8 or more, commercial land, etc. whose burden level for that fiscal year is 0.6 or more and 0.8 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and land other than such land that is land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; and "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; and in sub-item (c), (2) of that item, "where the land is land subject to the application of Article 25, paragraph (1), Article 26, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article for city planning tax for that fiscal year (hereinafter in this paragraph referred to as "land subject to burden adjustment for fiscal year 1998"), the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions, and where that land subject to burden adjustment for fiscal year 1998 is land subject to the application of Article 349-3 (excluding paragraph (23)) or Article 349-3-2 of the Local Tax Act before the 1999 amendment, or Articles 15 through 15-3 or Article 19-3 of the Supplementary Provisions of that Act for fixed assets tax for that fiscal year, the amount obtained by dividing the amount that is to be the tax base for city planning tax for that fiscal year relating to that land subject to burden adjustment for fiscal year 1998 by the rate prescribed in Article 19-3, paragraph (1), the main clause of the Supplementary Provisions as read with replacements pursuant to Article 349-3 (excluding paragraph (23)), Article 702-3 or Articles 15 through 15-3 or Article 27 of the Supplementary Provisions of the Local Tax Act before the 1999 amendment" is deemed to be replaced with "where the land is land subject to the application of Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment for city planning tax for fiscal year 1996 and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base for fixed assets tax for that fiscal year relating to that land by the rate prescribed in each item of paragraph (2) of that Article according to the category listed in that item as applied in that fiscal year (where the land is land subject to the application of paragraph (4) of that Article, the value obtained by multiplying that rate by the rate prescribed in each item of that paragraph according to the category listed in that item) (hereinafter in this paragraph referred to as the "price after application of the special provisions for fiscal year 1996"), the price after application of the special provisions for fiscal year 1996". machine translation, not official --- ## Cites - suppl-4091-9/art-15/par-1: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3 - suppl-4091-9/art-15/par-1/item-1: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1 - suppl-4091-9/art-15/par-1/item-2: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1 - suppl-4091-9/art-15/par-1/item-2: 前号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-4091-9/art-15/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-1 - suppl-4091-9/art-15/par-1/item-3: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1 - suppl-4091-9/art-15/par-1/item-3: 前二号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-4091-9/art-15/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-1 - suppl-4091-9/art-15/par-1/item-3: 前二号 → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-4091-9/art-15/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-1 - 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1 - 地方税法 附則第十四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2 - 地方税法 附則第十五条第一項第二号 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-2 - 地方税法 附則第十五条第一項第三号 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-3 --- ## 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-20261027T214204-258, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, 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