# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-3611-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3611-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-20
- 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.

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## 附　則 昭和六一年四月一五日法律第二〇号
<sup>suppl-3611-20 · https://japanlaw.org/en/local-tax-act/suppl-3611-20 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-20/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-1</sup>

**第一項**  この法律は、昭和六十二年一月一日から施行する。
<sup>suppl-3611-20/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-1/par-1</sup>
This Act comes into effect on January 1, 1987.
<sup>machine translation, not official</sup>

### 第九条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-20/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-9</sup>

**第一項**  日本消防検定協会が昭和六十一年十二月三十一日までに取得した前条の規定による改正前の地方税法第三百四十八条第二項第二十一号に規定する固定資産のうち家屋及び償却資産については、同号の規定は、なおその効力を有する。
<sup>suppl-3611-20/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-9/par-1</sup>
The provisions of Article 348, paragraph (2), item (xxi) of the Local Tax Act prior to its amendment by the provisions of the preceding Article remain in force with respect to the houses and depreciable assets, among the fixed assets prescribed in that item, that the Japan Fire Equipment Inspection Institute acquired by December 31, 1986.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、日本消防検定協会が昭和六十一年十二月三十一日までに取得した同項に規定する家屋については、地方税法第七百二条の二第二項中「第三百四十八条第二項から第四項まで」とあるのは、「消防法及び消防組織法の一部を改正する法律（昭和六十一年法律第二十号）附則第八条の規定による改正前の地方税法第三百四十八条第二項及び第三項」として、同項の規定を適用する。
<sup>suppl-3611-20/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-9/par-2</sup>
In the case of the preceding paragraph, with respect to the houses prescribed in that paragraph that the Japan Fire Equipment Inspection Institute acquired by December 31, 1986, Article 702-2, paragraph (2) of the Local Tax Act is applied with the phrase "Article 348, paragraphs (2) through (4)" in that paragraph deemed to be replaced with "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to its amendment by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Fire Service Act and the Fire and Disaster Management Organization Act (Act No. 20 of 1986)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3611-20/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3611-20/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-9/par-1
- suppl-3611-20/art-9/par-2: 地方税法第七百二条の二第二項 → 地方税法 第七百二条の二第二項 (Article 702-2, paragraph (2)), art-702-2/par-2 — https://japanlaw.org/en/local-tax-act/art-702-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-2
- suppl-3611-20/art-9/par-2: 第三百四十八条第二項から第四項まで → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2
- suppl-3611-20/art-9/par-2: 第三百四十八条第二項から第四項まで → 地方税法 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/local-tax-act/art-348/par-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-3
- suppl-3611-20/art-9/par-2: 第三百四十八条第二項から第四項まで → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第九条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-20/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-20/art-9/par-2

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## 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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-246, 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