# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（固定資産税に関する規定の適用） — address `suppl-3411-40/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12 - 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. --- ### 第十二条（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-3411-40/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12 **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-3411-40/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/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 1966, and the provisions then in force continue to govern fixed assets tax through fiscal year 1965. machine translation, not official **第二項** 旧法第三百四十九条の三第六項の規定は、同項に規定する機械設備等で昭和四十一年三月三十一日までの間において取得され、又は製作されたものに対して課する昭和四十四年度分までの固定資産税については、なおその効力を有する。 suppl-3411-40/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-2 The provisions of Article 349-3, paragraph (6) of the Former Act remain in force with respect to fixed assets tax through fiscal year 1969 imposed on machinery and facilities, etc. prescribed in that paragraph that were acquired or manufactured through March 31, 1966. machine translation, not official **第三項** 新法第三百四十九条の三第十八項の規定は、昭和四十年一月二日以後において取得された同項に規定する線路設備等について、昭和四十一年度分の固定資産税から適用する。 suppl-3411-40/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-3 The provisions of Article 349-3, paragraph (18) of the New Act apply, from fixed assets tax for fiscal year 1966, to track facilities, etc. prescribed in that paragraph that were acquired on or after January 2, 1965. machine translation, not official **第四項** 新法附則第五十八項から第六十項までの規定は、昭和四十二年度分の固定資産税から適用する。 suppl-3411-40/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-4 The provisions of paragraphs (58) through (60) of the Supplementary Provisions of the New Act apply from fixed assets tax for fiscal year 1967. machine translation, not official **第五項** 旧法附則第三十八項及び第三十九項の規定は、昭和四十一年度分の固定資産税に係る土地課税台帳又は土地補充課税台帳への登録及び第四百三十二条第一項の規定に基づく審査の申出については、なおその効力を有する。 suppl-3411-40/art-12/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-5 The provisions of paragraphs (38) and (39) of the Supplementary Provisions of the Former Act remain in force with respect to registration in the land tax ledger or supplementary land tax ledger relating to fixed assets tax for fiscal year 1966 and applications for review based on the provisions of Article 432, paragraph (1). machine translation, not official **第六項** 昭和四十一年度に係る賦課期日において地目の変換その他これに類する特別の事情がある土地又は同年度において新たに固定資産税を課することとなる土地について、前項の規定によりなおその効力を有するものとされる旧法附則第三十八項の規定により土地課税台帳若しくは土地補充課税台帳に登録された農地に係る旧法附則第三十五項に規定する昭和三十八年度分の課税標準額（当該土地が昭和四十一年度分の固定資産税について旧法第三百四十九条の三第十項又は第十七項の規定の適用を受けるものであるときは、これらの規定に定める率を乗ずる前の額とする。以下この項において同じ。）又は同項の規定により土地課税台帳若しくは土地補充課税台帳に登録された宅地等に係る昭和三十八年度分の課税標準額の一・二倍の額を一・二で除して得た額は、それぞれ、当該農地又は宅地等の地方税法等の一部を改正する法律（昭和四十四年法律第十六号）による改正後の地方税法附則第十七条第三号又は第四号に規定する農地比準価格又は宅地等比準価格で昭和四十一年度分の固定資産税に係るものとみなす。 suppl-3411-40/art-12/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-6 With respect to land for which, on the assessment date for fiscal year 1966, there are special circumstances such as a change of land category, or land on which fixed assets tax is newly to be imposed in that fiscal year, the tax base amount for fiscal year 1963 prescribed in paragraph (35) of the Supplementary Provisions of the Former Act relating to agricultural land registered in the land tax ledger or supplementary land tax ledger under paragraph (38) of the Supplementary Provisions of the Former Act, which remains in force under the preceding paragraph (where that land is subject to Article 349-3, paragraph (10) or (17) of the Former Act for fixed assets tax for fiscal year 1966, the amount before multiplying by the rate prescribed in those provisions; the same applies hereinafter in this paragraph), or the amount obtained by dividing by 1.2 an amount 1.2 times the tax base amount for fiscal year 1963 relating to building land, etc. registered in the land tax ledger or supplementary land tax ledger under paragraph (38) of the Supplementary Provisions of the Former Act, is deemed to be, respectively, the agricultural land comparison-based price or the building land, etc. comparison-based price prescribed in Article 17, item (iii) or (iv) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 16 of 1969) relating to fixed assets tax for fiscal year 1966 for that agricultural land or building land, etc. machine translation, not official --- ## Cites - suppl-3411-40/art-12/par-3: 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-3411-40/art-12/par-6: 前項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-3411-40/art-12/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-5 - suppl-3411-40/art-12/par-6: この項 → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-3411-40/art-12/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-6 - suppl-3411-40/art-12/par-6: 地方税法附則第十七条第三号 → 地方税法 附則第十七条第一項第三号 (Supplementary Provisions, Article 17, paragraph (1), item (iii)), suppl-3251-226/art-17/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-3 - suppl-3411-40/art-12/par-6: 第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十二条第六項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-6 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19/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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-233, 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