# 地方税法 / Local Tax Act — 第三十四条 (Supplementary Provisions, Article 34) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-34. 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: 第三十四条 (Supplementary Provisions, Article 34) — address `suppl-3371-51/art-34` - 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-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34 - 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. --- ### 第三十四条 suppl-3371-51/art-34 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34 **第一項** 新法第三百四十九条の三第九項の規定は、昭和三十六年度以前の年度において固定資産税が課されることとなつた同項に規定する航空機についても、昭和三十七年度分の固定資産税から適用する。この場合において、当該航空機に対して課する固定資産税の課税標準は、当該航空機に対して当該固定資産税が課されることとなつた年度から昭和三十六年度までの年度の数を六から控除して得た数（以下本項において「残存年度数」という。）が三をこえるときは、昭和三十七年度分からその三をこえる数に相当する年度分については当該航空機の価格の三分の一の額、その後の三年度分については当該航空機の価格の三分の二の額とし、残存年度数が三以下であるときは、昭和三十七年度分からその数に相当する年度分については、当該航空機の価格の三分の二の額とする。 suppl-3371-51/art-34/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34/par-1 The provisions of Article 349-3, paragraph (9) of the New Act also apply, from fixed assets tax for fiscal year 1962, to aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1961 or before. In this case, the tax base of fixed assets tax imposed on those aircraft is, where the number obtained by subtracting from six the number of fiscal years from the fiscal year in which that fixed assets tax came to be imposed on the aircraft through fiscal year 1961 (hereinafter in this paragraph referred to as the "remaining number of fiscal years") exceeds three, one-third of the price of the aircraft for the fiscal years corresponding to the number exceeding three, starting from fiscal year 1962, and two-thirds of the price of the aircraft for the following three fiscal years, and where the remaining number of fiscal years is three or less, two-thirds of the price of the aircraft for the fiscal years corresponding to that number, starting from fiscal year 1962. machine translation, not official --- ## Cites - suppl-3371-51/art-34/par-1: 新法第三百四十九条の三第九項 → 地方税法 第三百四十九条の三第八項 (Article 349-3, paragraph (8)), art-349-3/par-8 — https://japanlaw.org/en/local-tax-act/art-349-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-8 - suppl-3371-51/art-34/par-1: 本項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3371-51/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34/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