# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（固定資産税に関する規定の適用） — address `suppl-3401-35/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6 - 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. --- ### 第六条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3401-35/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和四十年度分の固定資産税から適用し、昭和三十九年度分までの固定資産税については、なお従前の例による。 suppl-3401-35/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1965, and for fixed assets tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十三条第七項の規定は、昭和四十一年度分の固定資産税から適用し、昭和四十年度分までの固定資産税については、なお従前の例による。 suppl-3401-35/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-2 The provisions of Article 343, paragraph (7) of the New Act apply from fixed assets tax for fiscal year 1966, and for fixed assets tax up to fiscal year 1965, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十八条第二項第六号の六の規定は、昭和三十九年四月一日以後において新設された同号に規定する機械その他の設備について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-3 The provisions of Article 348, paragraph (2), item (vi)-6 of the New Act apply to the machines and other equipment prescribed in that item that are newly established on or after April 1, 1964, from fixed assets tax for fiscal year 1965. machine translation, not official **第四項** 新法第三百四十九条の三第二項の規定中営業路線の軌道の中心間隔を拡張するために敷設した同項に規定する構築物に関する部分は、昭和三十九年一月二日以後において敷設された当該構築物について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-4 The provisions of Article 349-3, paragraph (2) of the New Act, with respect to the structures prescribed in that paragraph that are laid in order to widen the distance between the centers of the tracks of business lines, apply to those structures laid on or after January 2, 1964, from fixed assets tax for fiscal year 1965. machine translation, not official **第五項** 新法第三百四十九条の三第四項の規定は、昭和三十九年一月二日以後において新設された租税特別措置法第四十三条第一項の規定の適用を受ける同項の表の第四号に掲げる機械その他の設備（租税特別措置法の一部を改正する法律（昭和四十年法律第三十二号）による改正前の租税特別措置法第四十三条第一項第三号の規定の適用を受ける機械その他の設備を含む。）又は同法第十二条第一項若しくは第四十四条第一項の規定の適用を受ける機械及び設備（地方税法等の一部を改正する法律（昭和三十九年法律第二十九号）附則第十三条の規定によりなおその効力を有するものとされている同法による改正前の地方税法第三百四十九条の三第四項の規定の適用を受ける機械設備等を除く。）について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-5 The provisions of Article 349-3, paragraph (4) of the New Act apply, from fixed assets tax for fiscal year 1965, to the machines and other equipment listed in item (iv) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation that are newly established on or after January 2, 1964 and are subject to the application of that paragraph (including machines and other equipment subject to the application of Article 43, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 32 of 1965)), or to the machines and facilities subject to the application of Article 12, paragraph (1) or Article 44, paragraph (1) of that Act (excluding the machinery and facilities, etc. subject to the application of Article 349-3, paragraph (4) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 29 of 1964) that remains in force pursuant to Article 13 of the Supplementary Provisions of that Act). machine translation, not official **第六項** 新法第三百四十九条の三第十八項の規定は、昭和三十九年一月二日以後において敷設された同項に規定する構築物について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-6 The provisions of Article 349-3, paragraph (18) of the New Act apply to the structures prescribed in that paragraph that are laid on or after January 2, 1964, from fixed assets tax for fiscal year 1965. machine translation, not official **第七項** 新法第三百四十九条の五の規定は、施行日前において建設された一の工場又は発電所若しくは変電所（以下「一の工場」という。）（一の工場に増設された設備で一の工場に類すると認められるものを含む。以下同じ。）の用に供する償却資産で、当該一の工場が建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四十年度までの年度の数が五をこえないもの（次項の規定の適用を受けるものを除く。）の昭和四十年度分以後の固定資産税についても適用する。 suppl-3401-35/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-7 The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1965 and thereafter on depreciable assets used for a single factory, or a power station or substation, constructed before the Effective Date (hereinafter referred to as a "single factory") (including facilities added to a single factory that are recognized as being similar to a single factory; the same applies hereinafter), where 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 that single factory was constructed (where that date is January 1, the year that includes that date) through fiscal year 1965 does not exceed five (excluding those subject to the application of the following paragraph). machine translation, not official **第八項** 昭和三十九年一月一日以前において建設された一の工場の用に供する償却資産で、昭和三十九年度分の固定資産税の課税標準となるべき金額を算定する場合において旧法第三百四十九条の五の規定の適用を受けていたものについては、昭和四十年度から同条の規定がなおその効力を有するものとした場合において同条の規定の適用を受けることができる年度までの各年度分の固定資産税に限り、当該償却資産をもつて新法第三百四十九条の五に規定する新設大規模償却資産とみなして同条の規定を適用する。この場合においては、旧法第三百四十九条の五の規定がなおその効力を有するものとした場合において当該償却資産に係る同条に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度又は第五適用年度に該当する年度は、それぞれ当該償却資産に係る新法第三百四十九条の五第一項に規定する第一適用年度又は同条第二項に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度若しくは第五適用年度とみなす。 suppl-3401-35/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-8 For depreciable assets used for a single factory constructed on or before January 1, 1964 that were subject to the application of Article 349-5 of the Former Act when calculating the amount to become the tax base of fixed assets tax for fiscal year 1964, Article 349-5 of the New Act is applied, only for fixed assets tax for each fiscal year from fiscal year 1965 through the fiscal year in which that Article could be applied if the provisions of that Article of the Former Act had remained in force, by deeming those depreciable assets to be newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act. In this case, the fiscal year corresponding to the first application year, second application year, third application year, fourth application year or fifth application year prescribed in Article 349-5 of the Former Act, if the provisions of that Article of the Former Act had remained in force with respect to those depreciable assets, is deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act with respect to those depreciable assets, or the first application year, second application year, third application year, fourth application year or fifth application year prescribed in paragraph (2) of that Article. machine translation, not official --- ## Cites - suppl-3401-35/art-6/par-2: 新法第三百四十三条第七項 → 地方税法 第三百四十三条第八項 (Article 343, paragraph (8)), art-343/par-8 — https://japanlaw.org/en/local-tax-act/art-343/par-8 · https://japanlaw.org/l/325AC0000000226/art-343/par-8 - suppl-3401-35/art-6/par-4: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1 - suppl-3401-35/art-6/par-5: 新法第三百四十九条の三第四項 → 地方税法 第三百四十九条の三第三項 (Article 349-3, paragraph (3)), art-349-3/par-3 — https://japanlaw.org/en/local-tax-act/art-349-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-3 - suppl-3401-35/art-6/par-6: 新法第三百四十九条の三第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/en/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17 - suppl-3401-35/art-6/par-7: 新法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 - suppl-3401-35/art-6/par-7: 次項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-3401-35/art-6/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-8 - suppl-3401-35/art-6/par-8: 新法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 - suppl-3401-35/art-6/par-8: 新法第三百四十九条の五第一項 → 地方税法 第三百四十九条の五第一項 (Article 349-5, paragraph (1)), art-349-5/par-1 — https://japanlaw.org/en/local-tax-act/art-349-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-1 - suppl-3401-35/art-6/par-8: 同条第二項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/en/local-tax-act/art-349-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-7 --- ## 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-20261027T202151-276, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, 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