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This text is not in force yetIt on 1 April 2027, in 5 months
Read the text in force →地方税法
Supplementary Provisions
The law as Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The provisions of Article 351 of the New Act apply to fixed assets tax for fiscal year 2027 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years up to fiscal year 2026.
新法第三百五十一条の規定は、令和九年度以後の年度分の固定資産税について適用し、令和八年度分までの固定資産税については、なお従前の例による。