# 地方税法 / Local Tax Act — 第四十条 (Supplementary Provisions, Article 40) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-40. 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: 第四十条 (Supplementary Provisions, Article 40) — address `suppl-3361-74/art-40` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-40 - 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. --- ### 第四十条 suppl-3361-74/art-40 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-40 **第一項** 新法第三百四十九条の三第三項の規定は、昭和三十三年一月二日以後昭和三十五年一月一日以前において新設された同法同条同項の償却資産に対しても適用するものとする。この場合において、当該償却資産に対して課する固定資産税の課税標準は、当該償却資産が新設された日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度から昭和三十五年度までの年度の数を五から控除し、昭和三十六年度分から当該控除して得た数に相当する年度分については当該償却資産の価格の三分の一の額、その後五年度分については当該償却資産の価格の三分の二の額とする。 suppl-3361-74/art-40/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-40/par-1 The provisions of Article 349-3, paragraph (3) of the New Act also apply to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1958 and on or before January 1, 1960. In this case, the tax base of fixed assets tax imposed on those depreciable assets is one-third of the price of the depreciable asset for the fiscal years, starting from fiscal year 1961, corresponding to the number obtained by subtracting from five the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which the depreciable asset was newly established (or, where that date is January 1, the year that includes that date) through fiscal year 1960, and two-thirds of the price of the depreciable asset for the following five fiscal years. machine translation, not official --- ## Cites - suppl-3361-74/art-40/par-1: 新法第三百四十九条の三第三項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-2 - suppl-3361-74/art-40/par-1: 同条 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-231, 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