# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（固定資産税に関する規定の適用） — address `suppl-3461-11/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9 - 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. --- ### 第九条（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-3461-11/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9 **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、昭和四十六年度分の固定資産税から適用し、昭和四十五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-3461-11/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1971, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1970. machine translation, not official **第二項** 新法第三百四十八条第二項第二号の七の規定は、昭和四十五年一月二日以後において建設された同号に規定する構築物について、昭和四十六年度分の固定資産税から適用する。 suppl-3461-11/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-2 The provisions of Article 348, paragraph (2), item (ii)-7 of the New Act apply, from fixed assets tax for fiscal year 1971, to structures prescribed in that item that were constructed on or after January 2, 1970. machine translation, not official **第三項** 旧法第三百四十九条の三第十三項の規定は、昭和四十五年一月一日までの間において建設された同項に規定する構築物に対して課する固定資産税については、なおその効力を有する。 suppl-3461-11/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-3 The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were constructed during the period up to January 1, 1970. machine translation, not official **第四項** 新法第三百四十九条の三第二十一項（地上に設けられる路外駐車場の用に供する家屋及び償却資産に関する部分に限る。）の規定は、昭和四十五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、昭和四十六年度分の固定資産税から適用する。 suppl-3461-11/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-4 The provisions of Article 349-3, paragraph (21) of the New Act (limited to the part relating to houses and depreciable assets used for off-street parking facilities provided above ground) apply, from fixed assets tax for fiscal year 1971, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1970. machine translation, not official **第五項** 新法附則第十五条第一項（家屋に関する部分に限る。）、第三項及び第四項の規定は、昭和四十五年一月二日以後において建設され、又は新設されたこれらの規定に規定する家屋、装置又は施設について、昭和四十六年度分の固定資産税から適用する。 suppl-3461-11/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-5 The provisions of Article 15, paragraph (1) (limited to the part relating to houses), paragraph (3) and paragraph (4) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1971, to houses, equipment or facilities prescribed in those provisions that were constructed or newly installed on or after January 2, 1970. machine translation, not official **第六項** 旧法附則第十五条第三項及び第四項の規定は、昭和四十二年一月二日から昭和四十五年一月一日までの間において新設されたこれらの規定に規定する装置又は施設に対して課する昭和四十六年度分及び昭和四十七年度分の固定資産税については、なおその効力を有する。 suppl-3461-11/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-6 The provisions of Article 15, paragraphs (3) and (4) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax for fiscal year 1971 and fiscal year 1972 imposed on equipment or facilities prescribed in those provisions that were newly installed during the period from January 2, 1967 to January 1, 1970. machine translation, not official **第七項** 次項に定めるものを除き、新法附則第十九条の二から第二十条まで、第二十二条第五項、第二十三条及び第二十八条から第三十条までの規定中市街化区域農地に対して課する固定資産税に関する部分は、昭和四十七年度分の固定資産税から適用し、昭和四十六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-3461-11/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 Except as provided in the following paragraph, the provisions of Articles 19-2 through 20, Article 22, paragraph (5), Article 23 and Articles 28 through 30 of the Supplementary Provisions of the New Act, in so far as they relate to fixed assets tax imposed on farmland in urbanization promotion areas, apply from fixed assets tax for fiscal year 1972, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1971. machine translation, not official **第八項** 新法附則第十九条の三第一項の規定中次の各号に掲げる市街化区域農地に対して課する固定資産税の税額の算定に関する部分は、当該各号に定める年度分の固定資産税から適用し、当該各号に定める年度の前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-3461-11/art-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8 The provisions of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act relating to the calculation of the amount of fixed assets tax imposed on farmland in urbanization promotion areas set forth in the following items apply from fixed assets tax for the fiscal year specified in the relevant item, and the provisions then in force continue to govern fixed assets tax up to the previous fiscal year of the fiscal year specified in the relevant item: machine translation, not official **一** 新法附則第十九条の三第一項の表の第二号に掲げる市街化区域農地　昭和四十八年度 suppl-3461-11/art-9/par-8/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8/item-1 farmland in an urbanization promotion area set forth in item (ii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act: fiscal year 1973; machine translation, not official **二** 新法附則第十九条の三第一項の表の第三号に掲げる市街化区域農地　昭和五十一年度 suppl-3461-11/art-9/par-8/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8/item-2 farmland in an urbanization promotion area set forth in item (iii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act: fiscal year 1976. machine translation, not official --- ## Cites - suppl-3461-11/art-9/par-2: 新法第三百四十八条第二項第二号の七 → 地方税法 第三百四十八条第二項第二号の七 (Article 348, paragraph (2), item (ii-7)), art-348/par-2/item-2-7 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-7 - suppl-3461-11/art-9/par-4: 新法第三百四十九条の三第二十一項 → 地方税法 第三百四十九条の三第二十項 (Article 349-3, paragraph (20)), art-349-3/par-20 — https://japanlaw.org/en/local-tax-act/art-349-3/par-20 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-20 - suppl-3461-11/art-9/par-5: 新法附則第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3251-226/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1 - suppl-3461-11/art-9/par-5: 第三項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3251-226/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3 - suppl-3461-11/art-9/par-7: 次項 → 地方税法 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-3461-11/art-9/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3251-226/art-20 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-20 - suppl-3461-11/art-9/par-7: 第二十二条第五項 → 地方税法 附則第二十二条第五項 (Supplementary Provisions, Article 22, paragraph (5)), suppl-3251-226/art-22/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-5 - suppl-3461-11/art-9/par-7: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の六 (Supplementary Provisions, Article 29-6), suppl-3251-226/art-29-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-6 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の七 (Supplementary Provisions, Article 29-7), suppl-3251-226/art-29-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の八 (Supplementary Provisions, Article 29-8), suppl-3251-226/art-29-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30 - suppl-3461-11/art-9/par-8: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3461-11/art-9/par-8/item-1: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3461-11/art-9/par-8/item-2: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 - 地方税法 附則第十三条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-2 --- ## 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-20261027T214204-236, 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