# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-19. 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: 第十九条 (Supplementary Provisions, Article 19) — address `suppl-3371-51/art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-19 - 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. --- ### 第十九条 suppl-3371-51/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-19 **第一項** 昭和三十九年一月一日前において不動産を取得した場合における新法第七十三条の十四第六項及び第七項、第七十三条の二十一第二項、第七十三条の二十七の二第一項並びに附則第十一項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準によつて」とあるのは、「地方税法の一部を改正する法律（昭和三十七年法律第五十一号）による改正前の地方税法第三百八十八条第三項の規定によつて示された評価の基準並びに評価の実施の方法及び手続に準じて」とする。 suppl-3371-51/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-19/par-1 In applying the provisions of Article 73-14, paragraphs (6) and (7), Article 73-21, paragraph (2) and Article 73-27-2, paragraph (1) of the New Act, and paragraph (11) of the Supplementary Provisions of the New Act, in the case where real property is acquired before January 1, 1964, the phrase "in accordance with the fixed asset valuation standards under Article 388, paragraph (1)" in those provisions is deemed to be replaced with "in conformity with the standards of valuation, and the method and procedures for carrying out valuation, indicated under the provisions of Article 388, paragraph (3) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 51 of 1962)". machine translation, not official --- ## Cites - suppl-3371-51/art-19/par-1: 新法第七十三条の十四第六項 → 地方税法 第七十三条の十四第七項 (Article 73-14, paragraph (7)), art-73-14/par-7 — https://japanlaw.org/en/local-tax-act/art-73-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-7 - suppl-3371-51/art-19/par-1: 第七項 → 地方税法 第七十三条の十四第八項 (Article 73-14, paragraph (8)), art-73-14/par-8 — https://japanlaw.org/en/local-tax-act/art-73-14/par-8 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-8 - suppl-3371-51/art-19/par-1: 第七十三条の二十一第二項 → 地方税法 第七十三条の二十一第二項 (Article 73-21, paragraph (2)), art-73-21/par-2 — https://japanlaw.org/en/local-tax-act/art-73-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-2 - suppl-3371-51/art-19/par-1: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 --- ## 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-20261027T214204-231, 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