# 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-3501-18/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-3501-18/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-3501-18/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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-3501-18/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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、昭和五十年度分の固定資産税から適用し、昭和四十九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-3501-18/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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 1975, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1974. machine translation, not official **第二項** 新法第三百四十九条の三第二項ただし書の規定は、昭和四十九年一月二日以後において敷設された同項ただし書に規定する線路設備について、昭和五十年度分の固定資産税から適用する。 suppl-3501-18/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-2 The provisions of Article 349-3, paragraph (2), proviso of the New Act apply, from fixed assets tax for fiscal year 1975, to track facilities prescribed in the proviso to that paragraph that were laid on or after January 2, 1974. 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二項の規定は、昭和四十九年一月一日までの間において敷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（昭和四十七年一月二日から昭和四十九年一月一日までの間に同項に規定する政令で定める車庫の新設又は増設をするために敷設された構築物に対して課する固定資産税にあつては、昭和五十四年度分までの固定資産税に限る。）については、なおその効力を有する。 suppl-3501-18/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-3 The provisions of Article 349-3, paragraph (2) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were laid up to January 1, 1974 (for fixed assets tax imposed on structures laid for the newly installing or expanding of a garage specified by Cabinet Order prescribed in that paragraph during the period from January 2, 1972 to January 1, 1974, limited to fixed assets tax up to fiscal year 1979). machine translation, not official **第四項** 新法第三百四十九条の三第三項の規定中ガス事業者に対してガスを供給する事業の用に供する償却資産に関する部分は、昭和四十九年一月二日以後において新設された当該償却資産について、昭和五十年度分の固定資産税から適用する。 suppl-3501-18/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-4 The provisions of Article 349-3, paragraph (3) of the New Act, in so far as they relate to depreciable assets used for the business of supplying gas to a gas utility, apply, from fixed assets tax for fiscal year 1975, to those depreciable assets newly installed on or after January 2, 1974. machine translation, not official **第五項** 旧法附則第十五条第二項の規定は、昭和四十八年一月一日までの間において取得された地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第三百四十九条の三第十三項の規定の適用を受ける自動列車停止装置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。この場合において、旧法附則第十五条第二項中「第三百四十九条の三第十三項」とあるのは、「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第三百四十九条の三第十三項」とする。 suppl-3501-18/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-5 The provisions of Article 15, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on automatic train stop devices acquired up to January 1, 1973 to which the provisions of Article 349-3, paragraph (13) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) apply. In this case, the phrase "Article 349-3, paragraph (13)" in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 349-3, paragraph (13) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974)". machine translation, not official --- ## Cites - suppl-3501-18/art-9/par-2: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1 - suppl-3501-18/art-9/par-4: 新法第三百四十九条の三第三項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七条第四項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-4 --- ## 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-20261027T214204-238, 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