# 地方税法 / Local Tax Act — 第七百四十七条 (Article 747) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-747. 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: 第七百四十七条 (Article 747)（指定都市の指定があつた場合の大規模の償却資産に対する固定資産税の特例） — address `art-747` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-747 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747 - 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. --- ### 第七百四十七条（指定都市の指定があつた場合の大規模の償却資産に対する固定資産税の特例） — Special Provisions on Fixed Assets Tax on Large-Scale Depreciable Assets Where a Designated City Has Been Designated caption: machine translation, not official art-747 · https://japanlaw.org/en/local-tax-act/art-747 · https://japanlaw.org/l/325AC0000000226/art-747 **第一項** 第三百四十九条の四、第三百四十九条の五及び第七百四十条から前条までの規定は、一月二日以後四月一日以前において地方自治法第二百五十二条の十九第一項の規定により指定された市に所在する大規模の償却資産に対して課する固定資産税については、当該指定された日（以下「指定日」という。）の属する年の四月一日の属する年度分の固定資産税に限り、適用しないものとする。この場合において、指定日前に当該固定資産税について第七百四十三条第一項若しくは第二項又は第七百四十五条の規定により道府県知事又は道府県の徴税吏員がした行為及び納税義務者が道府県知事に対してした行為は第三章第二節の規定により当該市の長又は徴税吏員がした行為及び当該市の長に対してした行為と、指定日前における当該償却資産の価格等の決定又は修正に対する審査請求は第四百三十二条第一項の規定による審査の申出と、指定日前における当該審査請求に対する裁決は第四百三十三条第一項の規定による審査の決定とみなす。 art-747/par-1 · https://japanlaw.org/en/local-tax-act/art-747/par-1 · https://japanlaw.org/l/325AC0000000226/art-747/par-1 The provisions of Articles 349-4 and 349-5 and Articles 740 through the preceding Article do not apply to fixed assets tax imposed on large-scale depreciable assets located in a city designated pursuant to the provisions of Article 252-19, paragraph (1) of the Local Autonomy Act on or after January 2 and on or before April 1, limited to the fixed assets tax for the fiscal year that includes April 1 of the year that includes the day of that designation (hereinafter referred to as the "designated day"). In this case, acts done by the prefectural governor or a prefectural tax collection official before the designated day concerning that fixed assets tax pursuant to the provisions of Article 743, paragraph (1) or (2) or Article 745, and acts done by a person liable for tax toward the prefectural governor, are deemed to be acts done by the head of that city or a tax collection official and acts done toward the head of that city pursuant to the provisions of Chapter III, Section 2; a request for review of the determination or revision of the price, etc. of those depreciable assets made before the designated day is deemed to be an application for review under the provisions of Article 432, paragraph (1); and a decision on that request for review made before the designated day is deemed to be a decision on review under the provisions of Article 433, paragraph (1). machine translation, not official --- ## Cites - art-747/par-1: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/en/local-tax-act/art-349-4 · https://japanlaw.org/l/325AC0000000226/art-349-4 - art-747/par-1: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/en/local-tax-act/art-740 · https://japanlaw.org/l/325AC0000000226/art-740 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十一条 (Article 741), art-741 — https://japanlaw.org/en/local-tax-act/art-741 · https://japanlaw.org/l/325AC0000000226/art-741 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十二条 (Article 742), art-742 — https://japanlaw.org/en/local-tax-act/art-742 · https://japanlaw.org/l/325AC0000000226/art-742 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/en/local-tax-act/art-743 · https://japanlaw.org/l/325AC0000000226/art-743 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十四条 (Article 744), art-744 — https://japanlaw.org/en/local-tax-act/art-744 · https://japanlaw.org/l/325AC0000000226/art-744 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十五条 (Article 745), art-745 — https://japanlaw.org/en/local-tax-act/art-745 · https://japanlaw.org/l/325AC0000000226/art-745 - art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十六条 (Article 746), art-746 — https://japanlaw.org/en/local-tax-act/art-746 · https://japanlaw.org/l/325AC0000000226/art-746 - art-747/par-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection - art-747/par-1: 第七百四十三条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/en/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1 - art-747/par-1: 第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/en/local-tax-act/art-743/par-2 · https://japanlaw.org/l/325AC0000000226/art-743/par-2 - art-747/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/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - art-747/par-1: 第四百三十三条第一項 → 地方税法 第四百三十三条第一項 (Article 433, paragraph (1)), art-433/par-1 — https://japanlaw.org/en/local-tax-act/art-433/par-1 · https://japanlaw.org/l/325AC0000000226/art-433/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第五条第八項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-8 --- ## 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-20261027T214204-179, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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