# 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-3571-10/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経過措置） — address `suppl-3571-10/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-3571-10/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-3571-10/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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、昭和五十七年度以後の年度分の固定資産税について適用し、昭和五十六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-3571-10/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十九条の三第十六項の規定は、昭和五十六年一月二日以後において設けられた同項に規定する構築物に対して課する昭和五十七年度以後の年度分の固定資産税について適用する。 suppl-3571-10/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-2 The provisions of Article 349-3, paragraph (16) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the structures prescribed in that paragraph that were installed on or after January 2, 1981. machine translation, not official **第三項** 旧法第三百四十九条の三第十六項の規定は、昭和五十六年一月一日までの間において設けられた同項に規定する構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。 suppl-3571-10/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-3 The provisions of Article 349-3, paragraph (16) of the Former Act remain in force with respect to fixed assets tax imposed on the structures prescribed in that paragraph that were installed during the period up to January 1, 1981. machine translation, not official **第四項** 新法第三百四十九条の三第二十二項の規定は、昭和五十六年一月二日以後に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昭和五十七年度以後の年度分の固定資産税について適用する。 suppl-3571-10/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-4 The provisions of Article 349-3, paragraph (22) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1981. machine translation, not official **第五項** 旧法第三百四十九条の三第二十二項の規定は、昭和五十六年一月一日までの間に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。 suppl-3571-10/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-5 The provisions of Article 349-3, paragraph (22) of the Former Act remain in force with respect to fixed assets tax imposed on the houses and depreciable assets prescribed in that paragraph that were acquired during the period up to January 1, 1981. machine translation, not official **第六項** 昭和四十八年一月二日から昭和五十六年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設に対して課する固定資産税については、なお従前の例による。 suppl-3571-10/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-6 For fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from January 2, 1973 through March 31, 1981, the provisions then in force continue to govern. machine translation, not official **第七項** 昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された旧法附則第十五条第六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、なお従前の例による。 suppl-3571-10/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-7 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第八項** 昭和五十五年一月二日から昭和五十六年九月三十日までの間に取得された旧法附則第十五条第十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、なお従前の例による。 suppl-3571-10/art-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-8 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1980 through September 30, 1981, the provisions then in force continue to govern. machine translation, not official **第九項** 昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された旧法附則第十五条第十一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、なお従前の例による。 suppl-3571-10/art-9/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-9 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第十項** 昭和五十一年七月十四日から昭和五十六年十二月三十一日までの間に取得された旧法附則第十五条第十二項に規定する消火用屋外給水施設等に対して課する固定資産税については、なお従前の例による。 suppl-3571-10/art-9/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-10 For fixed assets tax imposed on the outdoor water supply facilities for fire fighting, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from July 14, 1976 through December 31, 1981, the provisions then in force continue to govern. machine translation, not official **第十一項** 昭和五十年一月二日から昭和五十六年一月一日までの間に建設され、又は設置された旧法附則第十五条第十四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、なお従前の例による。 suppl-3571-10/art-9/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-11 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1975 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第十二項** 昭和五十四年四月一日から昭和五十六年三月三十一日までの間に新たに取得された旧法附則第十五条第十七項に規定する救急医療用機器に対して課する固定資産税については、なお従前の例による。 suppl-3571-10/art-9/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-12 For fixed assets tax imposed on the emergency medical equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 1979 through March 31, 1981, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3571-10/art-9/par-2: 新法第三百四十九条の三第十六項 → 地方税法 第三百四十九条の三第十五項 (Article 349-3, paragraph (15)), art-349-3/par-15 — https://japanlaw.org/en/local-tax-act/art-349-3/par-15 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-15 - suppl-3571-10/art-9/par-4: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21 --- ## 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-20261027T214204-243, 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