# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（固定資産税に関する規定の適用） — address `suppl-3521-6/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10 - 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. --- ### 第十条（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-3521-6/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10 **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、昭和五十二年度分の固定資産税から適用し、昭和五十一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-3521-6/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/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 1977, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1976. machine translation, not official **第二項** 新法第三百四十九条の三第十項の規定は、昭和五十二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、昭和五十二年度分の固定資産税から適用する。 suppl-3521-6/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-2 The provisions of Article 349-3, paragraph (10) of the New Act apply, from fixed assets tax for fiscal year 1977, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1977 or any later fiscal year. 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項の規定は、昭和五十一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-3521-6/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-3 The provisions of Article 349-3, paragraph (10) 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 aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1976 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 **第四項** 新法第三百四十九条の三第二十六項の規定は、昭和五十一年一月二日以後に建設された同項に規定する家屋及び償却資産について、昭和五十二年度分の固定資産税から適用する。 suppl-3521-6/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-4 The provisions of Article 349-3, paragraph (26) of the New Act apply, from fixed assets tax for fiscal year 1977, to houses and depreciable assets prescribed in that paragraph that were constructed on or after January 2, 1976. machine translation, not official **第五項** 旧法第三百四十九条の三第二十六項の規定は、昭和五十一年一月一日までに建設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「かかわらず、当該固定資産」とあるのは「かかわらず、昭和五十八年度までの各年度分の固定資産税については、当該固定資産」と、「五年度分の固定資産税」とあるのは「五年度分の固定資産税（昭和五十三年度までの各年度分の固定資産税に限る。）」と、「の額」とあるのは「の額とし、昭和五十九年度から昭和六十三年度までの各年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の四分の三の額」とする。 suppl-3521-6/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-5 The provisions of Article 349-3, paragraph (26) 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 constructed up to January 1, 1976. In this case, the phrase "notwithstanding the preceding provisions, the fixed assets" in that paragraph is deemed to be replaced with "notwithstanding the preceding provisions, for fixed assets tax for each fiscal year up to fiscal year 1983, the fixed assets", the phrase "fixed assets tax for the five fiscal years" with "fixed assets tax for the five fiscal years (limited to fixed assets tax for each fiscal year up to fiscal year 1978)", and the phrase "amount" with "amount, and for fixed assets tax for each fiscal year from fiscal year 1984 through fiscal year 1988, an amount equivalent to 3/4 of the price to be the tax base of fixed assets tax relating to the fixed assets". machine translation, not official **第六項** 新法附則第十六条第一項から第三項まで、第五項及び第六項の規定は、昭和五十一年一月二日以後に新築されたこれらの規定に規定する住宅、貸家住宅又は家屋について昭和五十二年度分の固定資産税から適用する。 suppl-3521-6/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-6 The provisions of Article 16, paragraphs (1) through (3), (5) and (6) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1977, to dwellings, rental dwellings or houses prescribed in those provisions that were newly built on or after January 2, 1976. machine translation, not official **第七項** 旧法附則第十六条第一項から第三項まで及び第五項の規定は、昭和五十一年一月一日までに新築されたこれらの規定に規定する住宅、貸家住宅又は家屋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、同条第一項中「次項」とあるのは、「地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第二十一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二項又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二項」とし、同条第二項中「次項に」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に」と、「次項まで及び第五項」とあるのは「本項並びに同条第三項及び第五項」と、「次項又は第五項」とあるのは「同条第三項又は第五項」とし、同条第五項中「第三項」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」とする。 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 The provisions of Article 16, paragraphs (1) through (3) and (5) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on dwellings, rental dwellings or houses prescribed in those provisions that were newly built up to January 1, 1976. In this case, the phrase "the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "Article 16, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remains in force pursuant to the provisions of Article 7, paragraph (21) of the Supplementary Provisions of that Act, or Article 16, paragraph (2) 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"; in paragraph (2) of that Article, the phrase "the following paragraph" is deemed to be replaced with "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", the phrase "through the following paragraph and paragraph (5)" with "this paragraph and paragraphs (3) and (5) of that Article", and the phrase "the following paragraph or paragraph (5)" with "paragraph (3) or (5) of that Article"; and in paragraph (5) of that Article, the phrase "paragraph (3)" is deemed to be replaced with "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-3521-6/art-10/par-2: 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-3521-6/art-10/par-4: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-3521-6/art-10/par-6: 新法附則第十六条第一項から第三項まで → 地方税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3251-226/art-16/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16/par-1 - suppl-3521-6/art-10/par-7: 地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第二十一項 → 地方税法 附則第七条第二十一項 (Supplementary Provisions, Article 7, paragraph (21)), 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 - suppl-3521-6/art-10/par-7: 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 附則第七条第二十一項（固定資産税に関する規定の適用） — 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 - 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-20261027T214204-240, 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