# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（固定資産税に関する規定の適用） — address `suppl-3471-11/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8 - 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. --- ### 第八条（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-3471-11/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8 **第一項** 次項に定めるものを除き、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-3471-11/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-1 Except as provided in the following paragraph, the provisions of the New Act relating to fixed assets tax 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 **第二項** 新法第三百四十八条第二項第二号の七の規定中道路の改築に伴い改良された既設の立体交差化施設に関する部分及び同項第二号の八の規定並びに新法第三百四十九条の三第十七項の規定中橋りように係る線路設備等以外の線路設備等に関する部分は、昭和四十六年一月二日以後において改良され、建設され、又は取得されたこれらの規定に規定する構築物等について、昭和四十七年度分の固定資産税から適用する。 suppl-3471-11/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-2 The provisions of Article 348, paragraph (2), item (ii)-7 of the New Act in so far as they relate to existing grade-separation facilities improved in connection with road reconstruction, the provisions of item (ii)-8 of that paragraph, and the provisions of Article 349-3, paragraph (17) of the New Act in so far as they relate to track facilities, etc. other than track facilities, etc. for bridges, apply, from fixed assets tax for fiscal year 1972, to structures, etc. prescribed in those provisions that were improved, constructed or acquired on or after January 2, 1971. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）第三百四十九条の三第十九項の規定は、昭和四十六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地下道又は跨線道路橋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-3471-11/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-3 The provisions of Article 349-3, paragraph (19) of the Local Tax Act before amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on underground passages or road bridges over railway lines, as prescribed in that paragraph, that were constructed during the period up to January 1, 1971. machine translation, not official --- ## Cites - suppl-3471-11/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3471-11/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/par-2 - suppl-3471-11/art-8/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-3471-11/art-8/par-2: 同項第二号の八 → 地方税法 第三百四十八条第二項第二号の八 (Article 348, paragraph (2), item (ii-8)), art-348/par-2/item-2-8 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-8 - suppl-3471-11/art-8/par-2: 新法第三百四十九条の三第十七項 → 地方税法 第三百四十九条の三第十六項 (Article 349-3, paragraph (16)), art-349-3/par-16 — https://japanlaw.org/en/local-tax-act/art-349-3/par-16 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-16 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八条第一項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-8/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-20261027T202151-281, translated 2026-10-28 - 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-20261027T214204-237, 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