# 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-3531-9/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経過措置） — address `suppl-3531-9/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-3531-9/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-3531-9/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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、昭和五十三年度分の固定資産税から適用し、昭和五十二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-3531-9/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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 1978, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1977. 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、昭和五十三年度において固定資産税が課されることとなる同項に規定する航空機に対して課すべき固定資産税から適用する。 suppl-3531-9/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-2 The provisions of Article 349-3, paragraph (10) of the New Act apply from fixed assets tax to be imposed on aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1978. 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、昭和五十二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-3531-9/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/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 1977. 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** 旧法附則第十五条第二項の規定は、昭和五十二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「第十四項又は第十八項」とあるのは、「第十三項又は第十七項」とする。 suppl-3531-9/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-4 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, 1977. In this case, the phrase "paragraph (14) or (18)" in that paragraph is deemed to be replaced with "paragraph (13) or (17)". machine translation, not official **第五項** 旧法附則第十五条第九項の規定（固定資産税に関する部分に限る。）は、昭和五十二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固定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-3531-9/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-5 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act (limited to the portion concerning fixed assets tax) remain in force with respect to fixed assets tax imposed on the fixed assets prescribed in that paragraph that are acquired during the period up to January 1, 1977. machine translation, not official --- ## Cites - suppl-3531-9/art-7/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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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