# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（固定資産税に関する経過措置） — address `suppl-3591-88/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-5 - 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. --- ### 第五条（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-3591-88/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-5 **第一項** 新法第三百四十八条第二項第二号の規定は、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十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-3591-88/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-5/par-1 The provisions of Article 348, paragraph (2), item (ii) of the New Act apply to fixed assets tax for fiscal year 1986 and thereafter, and for fixed assets tax up to fiscal year 1985, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第三百四十八条第四項に規定する塩業組合（この法律の施行の際現に存するものに限る。）が所有し、かつ、使用する事務所及び倉庫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-3591-88/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-5/par-2 For fixed assets tax imposed on offices and warehouses owned and used by a salt industry association prescribed in Article 348, paragraph (4) of the Former Act (limited to those existing at the time of enforcement of this Act), the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十九条の三第三十一項及び新法附則第十五条第二十八項の規定は、昭和六十一年度以後の年度分の固定資産税について適用する。 suppl-3591-88/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-5/par-3 The provisions of Article 349-3, paragraph (31) of the New Act and Article 15, paragraph (28) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1986 and thereafter. machine translation, not official --- ## Cites - suppl-3591-88/art-5/par-1: 新法第三百四十八条第二項第二号 → 地方税法 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2 - suppl-3591-88/art-5/par-3: 新法第三百四十九条の三第三十一項 → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/en/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30 - suppl-3591-88/art-5/par-3: 新法附則第十五条第二十八項 → 地方税法 附則第十五条第二十項 (Supplementary Provisions, Article 15, paragraph (20)), suppl-3251-226/art-15/par-20 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-20 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-10/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-20261027T202151-291, 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 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27