# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3421-73. 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: 附　則 (Supplementary Provisions) — address `suppl-3421-73` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3421-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-73 - 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. --- ## 附　則 昭和四二年七月二〇日法律第七三号 suppl-3421-73 · https://japanlaw.org/en/local-tax-act/suppl-3421-73 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-73/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第八条から第三十一条までの規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。 suppl-3421-73/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 8 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第三条（原子燃料公社の解散等） — Dissolution, etc. of the Atomic Fuel Corporation caption: machine translation, not official suppl-3421-73/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3 **第一項** 原子燃料公社は、事業団の成立の時において解散するものとし、その一切の権利及び義務は、その時において事業団が承継する。 suppl-3421-73/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-1 The Atomic Fuel Corporation is dissolved at the time of establishment of the Corporation, and all of its rights and obligations are succeeded to by the Corporation at that time. machine translation, not official **第二項** 原子燃料公社の解散の時までに政府から原子燃料公社に対して出資された金額は、事業団の設立に際して政府から事業団に対し出資されたものとする。 suppl-3421-73/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-2 The amount invested by the Government in the Atomic Fuel Corporation up to the time of its dissolution is deemed to have been invested by the Government in the Corporation upon its establishment. machine translation, not official **第三項** 原子燃料公社の解散の日を含む事業年度に係る業務報告書、決算、財務諸表及び予算の実施の結果を明らかにした説明書の作成、提出、公告、送付、検査又は報告については、なお従前の例による。この場合において、原子燃料公社の決算の完結の期限は、解散の日の翌日から起算して三月を経過した日とする。 suppl-3421-73/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-3 The provisions then in force continue to govern the preparation, submission, public notice, transmission, inspection or reporting of the business report, the final accounts, the financial statements, and the explanatory statement clarifying the results of budget execution for the business year that includes the date of dissolution of the Atomic Fuel Corporation. In this case, the time limit for completing the final accounts of the Atomic Fuel Corporation is the day on which three months have elapsed from the day following the date of dissolution. machine translation, not official **第四項** 第一項の規定により事業団が権利を承継する場合において、当該承継に伴う登記若しくは登録又は当該承継に係る不動産の取得については、登録免許税又は不動産取得税を課さない。 suppl-3421-73/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-4 Where the Corporation succeeds to rights under paragraph (1), registration or recording accompanying that succession and the acquisition of real property relating to that succession are not subject to registration and license tax or real property acquisition tax. machine translation, not official **第五項** 第一項の規定により事業団が承継した権利の目的たる設備又は家屋であつて、附則第十七条の規定の施行の際同条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第三百四十九条の三第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、当該特例の適用を受けることとなつていた期間内は、なお従前の例による。 suppl-3421-73/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-5 With respect to fixed assets tax imposed on facilities or houses that are the object of rights succeeded to by the Corporation under paragraph (1) and that, at the time Article 17 of the Supplementary Provisions comes into force, are subject to the special provision on the tax base of fixed assets tax under Article 349-3, paragraph (12) of the Local Tax Act (Act No. 226 of 1950) prior to amendment by Article 17 of the Supplementary Provisions, the provisions then in force continue to govern the tax base during the period for which that special provision was to apply. machine translation, not official --- ## Cites - suppl-3421-73/art-3/par-4: 第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3421-73/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-1 - suppl-3421-73/art-3/par-5: 第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3421-73/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第四項（原子燃料公社の解散等） — https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-4 - 地方税法 附則第三条第五項（原子燃料公社の解散等） — https://japanlaw.org/en/local-tax-act/suppl-3421-73/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-73/art-3/par-5 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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