# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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- 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-3441-16/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-3441-16/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16/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.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-16/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12</sup>

**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、昭和四十四年度分の固定資産税から適用し、昭和四十三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。
<sup>suppl-3441-16/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1969, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1968.
<sup>machine translation, not official</sup>

**第二項**  新法第三百四十九条の三第二十二項の規定は、昭和四十三年一月二日以後において建設され、又は設置された同項に規定する家屋及び償却資産について、昭和四十四年度分の固定資産税から適用する。
<sup>suppl-3441-16/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12/par-2</sup>
The provisions of Article 349-3, paragraph (22) of the New Act apply, from fixed assets tax for fiscal year 1969, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1968.
<sup>machine translation, not official</sup>

**第三項**  新法第三百四十九条の三第二十二項の規定は、昭和四十三年一月一日以前において建設され、又は設置された同項に規定する家屋及び償却資産に対しても、適用するものとする。この場合において、当該家屋及び償却資産に対して課する固定資産税の課税標準は、当該家屋及び償却資産が建設され、又は設置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四十三年度までの年度の数を五から控除し、昭和四十四年度分から当該控除して得た数に相当する年度分については、当該家屋及び償却資産の価格の二分の一の額とする。
<sup>suppl-3441-16/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12/par-3</sup>
The provisions of Article 349-3, paragraph (22) of the New Act are to also apply to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or before January 1, 1968. In this case, the tax base of fixed assets tax imposed on those houses and depreciable assets is to be 1/2 of the price of those houses and depreciable assets for as many fiscal years from fiscal year 1969 as the number obtained by subtracting from five 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 those houses and depreciable assets were constructed or installed (if that date is January 1, the year that includes that date) through fiscal year 1968.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3441-16/art-12/par-2: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21
- suppl-3441-16/art-12/par-3: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21

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## 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-20261027T214204-235, translated 2026-10-28
- This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27