# 地方税法 / Local Tax Act — 第三百四十二条 (Article 342) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-342. 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: 第三百四十二条 (Article 342)（固定資産税の課税客体等） — address `art-342` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-342 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-342 - 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. --- ### 第三百四十二条（固定資産税の課税客体等） — Objects of Taxation of Fixed Assets Tax, etc. caption: machine translation, not official art-342 · https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 **第一項** 固定資産税は、固定資産に対し、当該固定資産所在の市町村において課する。 art-342/par-1 · https://japanlaw.org/en/local-tax-act/art-342/par-1 · https://japanlaw.org/l/325AC0000000226/art-342/par-1 Fixed assets tax is imposed on fixed assets by the municipality in which those fixed assets are located. machine translation, not official **第二項** 償却資産のうち船舶、車両その他これらに類する物件については、第三百八十九条第一項第一号の規定の適用がある場合を除き、その主たる定けい場又は定置場所在の市町村を前項の市町村とし、船舶についてその主たる定けい場が不明である場合においては、定けい場所在の市町村で船籍港があるものを主たる定けい場所在の市町村とみなす。 art-342/par-2 · https://japanlaw.org/en/local-tax-act/art-342/par-2 · https://japanlaw.org/l/325AC0000000226/art-342/par-2 With regard to vessels, vehicles and other similar articles among depreciable assets, except where Article 389, paragraph (1), item (i) applies, the municipality in which their principal mooring place or place of storage is located is the municipality referred to in the preceding paragraph, and where the principal mooring place of a vessel is unknown, the municipality in which a mooring place is located and which has the port of registry is deemed to be the municipality in which the principal mooring place is located. machine translation, not official **第三項** 償却資産に係る売買があつた場合において売主が当該償却資産の所有権を留保しているときは、固定資産税の賦課徴収については、当該償却資産は、売主及び買主の共有物とみなす。 art-342/par-3 · https://japanlaw.org/en/local-tax-act/art-342/par-3 · https://japanlaw.org/l/325AC0000000226/art-342/par-3 Where there has been a sale of depreciable assets and the seller retains ownership of those depreciable assets, for the purposes of the assessment and collection of fixed assets tax, those depreciable assets are deemed to be property co-owned by the seller and the buyer. machine translation, not official --- ## Cites - art-342/par-2: 第三百八十九条第一項第一号 → 地方税法 第三百八十九条第一項第一号 (Article 389, paragraph (1), item (i)), art-389/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-389/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-1/item-1 - art-342/par-2: 前項 → 地方税法 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/en/local-tax-act/art-342/par-1 · https://japanlaw.org/l/325AC0000000226/art-342/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 第三百四十二条第二項（固定資産税の課税客体等） — https://japanlaw.org/en/local-tax-act/art-342/par-2 · https://japanlaw.org/l/325AC0000000226/art-342/par-2 - 地方税法 第五百九十六条第一項第一号（特別土地保有税の税額） — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-1 - 地方税法 第六百二十四条第一項（遊休土地に対して課する特別土地保有税の税額） — https://japanlaw.org/en/local-tax-act/art-624/par-1 · https://japanlaw.org/l/325AC0000000226/art-624/par-1 - 地方税法 附則第十四条第一項（固定資産税等の非課税） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-1 - 地方税法 附則第十四条第二項（固定資産税等の非課税） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-2 - 地方税法 附則第十四条の二第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-1 - 地方税法 附則第十四条の二第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-2 - 地方税法 附則第十四条の二第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-14-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14-2/par-3 - 地方税法 附則第四十一条第八項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8 - 地方税法 附則第五十五条第二項（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-2 - 地方税法 附則第七十八条第九項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-9 - 地方税法 附則第七十八条第十項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-10 --- ## 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-20261027T214204-124, 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