# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（固定資産税に関する規定の適用） — address `suppl-3511-7/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7 - 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. --- ### 第七条（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-3511-7/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7 **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、昭和五十一年度分の固定資産税から適用し、昭和五十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-3511-7/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/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 1976, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1975. machine translation, not official **第二項** 新法第三百四十九条の三第四項の規定は、昭和五十年一月二日以後において新設された同項に規定する機械設備等について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-2 The provisions of Article 349-3, paragraph (4) of the New Act apply, from fixed assets tax for fiscal year 1976, to machinery and facilities, etc. prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第三項** 新法第三百四十九条の三第五項の規定は、昭和五十年一月二日以後において新設された同項に規定する機械その他の設備について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-3 The provisions of Article 349-3, paragraph (5) of the New Act apply, from fixed assets tax for fiscal year 1976, to machinery and other equipment prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第四項** 旧法第三百四十九条の三第四項（農林漁業者又は中小企業者の共同利用に供する機械及び装置以外の機械設備等に関する部分に限る。）の規定は、昭和五十年一月一日までの間において新設された同項に規定する機械設備等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、同項中「企業合理化促進法」とあるのは「租税特別措置法の一部を改正する法律（昭和五十一年法律第五号。以下本項において「昭和五十一年法律第五号」という。）附則第二十四条による改正前の企業合理化促進法」と、「租税特別措置法」とあるのは「昭和五十一年法律第五号による改正前の租税特別措置法」と、「二分の一」とあるのは「十二分の七（昭和五十一年法律第五号附則第二十四条による改正前の企業合理化促進法第五条第二項の規定の適用を受けるものについては、二分の一）」とする。 suppl-3511-7/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-4 The provisions of Article 349-3, paragraph (4) of the Former Act (limited to the part relating to machinery and facilities, etc. other than machinery and equipment for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises) remain in force with respect to fixed assets tax imposed on machinery and facilities, etc. prescribed in that paragraph that were newly installed up to January 1, 1975. In this case, the phrase "Enterprise Rationalization Promotion Act" in that paragraph is deemed to be replaced with "Enterprise Rationalization Promotion Act prior to amendment by Article 24 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter in this paragraph referred to as 'Act No. 5 of 1976')", the phrase "Act on Special Measures Concerning Taxation" with "Act on Special Measures Concerning Taxation prior to amendment by Act No. 5 of 1976", and the phrase "1/2" with "7/12 (1/2 for those to which the provisions of Article 5, paragraph (2) of the Enterprise Rationalization Promotion Act prior to amendment by Article 24 of the Supplementary Provisions of Act No. 5 of 1976 apply)". machine translation, not official **第五項** 新法第三百四十九条の三第七項の規定は、昭和五十年一月二日以後において新設された同項に規定する機械及び装置について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-5 The provisions of Article 349-3, paragraph (7) of the New Act apply, from fixed assets tax for fiscal year 1976, to machinery and equipment prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第六項** 旧法第三百四十九条の三第五項の規定は、昭和五十年一月一日までの間において新設された同項に規定する機械及び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、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-6 The provisions of Article 349-3, paragraph (5) of the Former Act remain in force with respect to fixed assets tax imposed on machinery and equipment prescribed in that paragraph that were newly installed up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official **第七項** 新法第三百四十九条の三第十項の規定は、昭和五十一年度以後の年度において固定資産税が課されることとなつた同項に規定する航空機について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-7 The provisions of Article 349-3, paragraph (10) of the New Act apply, from fixed assets tax for fiscal year 1976, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1976 or any later fiscal year. machine translation, not official **第八項** 旧法第三百四十九条の三第八項の規定は、昭和五十年度以前の年度において固定資産税が課されることとなつた同項に規定する航空機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、同項中「前項の規定の適用を受ける航空機」とあるのは、「専ら国際路線に就航する航空機」とする。 suppl-3511-7/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-8 The provisions of Article 349-3, paragraph (8) of the Former Act remain in force with respect to fixed assets tax imposed on aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1975 or any earlier fiscal year. In this case, the phrase "aircraft to which the provisions of the preceding paragraph apply" in that paragraph is deemed to be replaced with "aircraft operating exclusively on international routes". machine translation, not official **第九項** 旧法第三百四十九条の三第十項及び第十二項の規定は、昭和五十年一月一日までの間において取得されたこれらの規定に規定する固定資産（地方税法等の一部を改正する法律（昭和五十四年法律第十二号）第一条の規定による改正後の地方税法第三百四十九条の三第十一項又は第十二項の規定の適用を受ける固定資産を除く。）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、旧法第三百四十九条の三第十項及び第十二項中「三分の一」とあるのは「三分の二」と、「三分の二」とあるのは「六分の五」とする。 suppl-3511-7/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-9 The provisions of Article 349-3, paragraphs (10) and (12) of the Former Act remain in force with respect to fixed assets tax imposed on fixed assets prescribed in those provisions that were acquired up to January 1, 1975 (excluding fixed assets to which the provisions of Article 349-3, paragraph (11) or (12) of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) apply). In this case, the phrase "1/3" in Article 349-3, paragraphs (10) and (12) of the Former Act is deemed to be replaced with "2/3", and the phrase "2/3" with "5/6". machine translation, not official **第十項** 新法第三百四十九条の三第二十一項の規定は、昭和五十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、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-10 The provisions of Article 349-3, paragraph (21) of the New Act apply, from fixed assets tax for fiscal year 1976, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1975. machine translation, not official **第十一項** 旧法第三百四十九条の三第二十項の規定は、昭和五十年一月一日までの間において建設され、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課する昭和五十一年度分及び昭和五十二年度分の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、同項中「二分の一」とあるのは「十二分の七」と、「三分の二」とあるのは「四分の三」とする。 suppl-3511-7/art-7/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-11 The provisions of Article 349-3, paragraph (20) of the Former Act remain in force with respect to fixed assets tax for fiscal year 1976 and fiscal year 1977 imposed on houses and depreciable assets prescribed in that paragraph that were constructed or installed up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12", and the phrase "2/3" with "3/4". machine translation, not official **第十二項** 新法附則第十五条第二項の規定は、昭和五十年一月二日以後において新設された同項に規定する自動列車停止装置について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-12 The provisions of Article 15, paragraph (2) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1976, to automatic train stop devices prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第十三項** 旧法附則第十五条第二項の規定は、昭和五十年一月一日までの間において新設された同項に規定す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、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-7/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-13 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 prescribed in that paragraph that were newly installed up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official **第十四項** 旧法附則第十五条第五項の規定は、昭和五十年一月一日までの間において新設された同項に規定する償却資産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-3511-7/art-7/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-14 The provisions of Article 15, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in that paragraph that were newly installed up to January 1, 1975. machine translation, not official **第十五項** 新法附則第十五条第八項の規定は、昭和五十年一月二日以後において取得された同項に規定する電子計算機について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-15 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-15 The provisions of Article 15, paragraph (8) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1976, to computers prescribed in that paragraph that were acquired on or after January 2, 1975. machine translation, not official **第十六項** 旧法附則第十五条第九項の規定は、昭和五十年一月一日までの間において取得された同項に規定する電子計算機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、同項中「三分の二」とあるのは、「四分の三（当該電子計算機のうち自治省令で定めるものについては、六分の五）」とする。 suppl-3511-7/art-7/par-16 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-16 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on computers prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "2/3" in that paragraph is deemed to be replaced with "3/4 (5/6 for those computers specified by Order of the Ministry of Home Affairs)". machine translation, not official **第十七項** 新法附則第十五条第十項の規定は、昭和五十年一月二日以後において取得された同項に規定する家屋及び償却資産について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-17 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-17 The provisions of Article 15, paragraph (10) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1976, to houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1975. machine translation, not official **第十八項** 旧法附則第十五条第十一項の規定は、昭和五十年一月一日までの間において取得された同項に規定する家屋及び償却資産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、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-7/par-18 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-18 The provisions of Article 15, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on houses and depreciable assets prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official **第十九項** 新法附則第十五条第十二項に規定する機械その他の設備に対して課する昭和五十一年度から昭和五十三年度までの各年度分の固定資産税については、同項中「六分の一」とあるのは、「六分の一（昭和五十年一月一日までの間において新設された当該機械その他の設備については、十二分の一）」とする。 suppl-3511-7/art-7/par-19 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-19 With regard to fixed assets tax for each fiscal year from fiscal year 1976 through fiscal year 1978 imposed on machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the New Act, the phrase "1/6" in that paragraph is deemed to be replaced with "1/6 (1/12 for those machinery and other equipment newly installed up to January 1, 1975)". machine translation, not official **第二十項** 新法附則第十六条第二項（地上階数五以上の中高層耐火建築物に関する部分に限る。）の規定は、昭和五十年一月二日以後において新築された同項に規定する中高層耐火建築物について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-20 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-20 The provisions of Article 16, paragraph (2) of the Supplementary Provisions of the New Act (limited to the part relating to medium-to-high-rise fire-resistant buildings with five or more stories above ground) apply, from fixed assets tax for fiscal year 1976, to medium-to-high-rise fire-resistant buildings prescribed in that paragraph that were newly built on or after January 2, 1975. machine translation, not official **第二十一項** 旧法附則第十六条第二項（地上階数五以上の中高層耐火建築物に関する部分に限る。）の規定は、昭和五十年一月一日までの間において新築された同項に規定する中高層耐火建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。この場合において、同項中「次項の規定」とあるのは、「地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項の規定によりなおその効力を有することとされる同法による改正前の地方税法附則第十六条第三項の規定」とする。 suppl-3511-7/art-7/par-21 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-21 The provisions of Article 16, paragraph (2) of the Supplementary Provisions of the Former Act (limited to the part relating to medium-to-high-rise fire-resistant buildings with five or more stories above ground) remain in force with respect to fixed assets tax imposed on medium-to-high-rise fire-resistant buildings prescribed in that paragraph that were newly built up to January 1, 1975. In this case, the phrase "the provisions of the following paragraph" in that paragraph is deemed to be replaced with "the provisions of Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-3511-7/art-7/par-2: 新法第三百四十九条の三第四項 → 地方税法 第三百四十九条の三第三項 (Article 349-3, paragraph (3)), art-349-3/par-3 — https://japanlaw.org/en/local-tax-act/art-349-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-3 - suppl-3511-7/art-7/par-3: 新法第三百四十九条の三第五項 → 地方税法 第三百四十九条の三第四項 (Article 349-3, paragraph (4)), art-349-3/par-4 — https://japanlaw.org/en/local-tax-act/art-349-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-4 - suppl-3511-7/art-7/par-5: 新法第三百四十九条の三第七項 → 地方税法 第三百四十九条の三第六項 (Article 349-3, paragraph (6)), art-349-3/par-6 — https://japanlaw.org/en/local-tax-act/art-349-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-6 - suppl-3511-7/art-7/par-7: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-3511-7/art-7/par-9: 地方税法第三百四十九条の三第十一項 → 地方税法 第三百四十九条の三第十項 (Article 349-3, paragraph (10)), art-349-3/par-10 — https://japanlaw.org/en/local-tax-act/art-349-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-10 - suppl-3511-7/art-7/par-9: 第十二項 → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/art-349-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-11 - suppl-3511-7/art-7/par-10: 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-3511-7/art-7/par-12: 新法附則第十五条第二項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3251-226/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2 - suppl-3511-7/art-7/par-19: 新法附則第十五条第十二項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-3251-226/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7 - suppl-3511-7/art-7/par-21: 地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-3521-6/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-2 - 地方税法 附則第十条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 --- ## 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-20261027T214204-239, 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