# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（固定資産税に関する経過措置） — address `suppl-3611-94/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3 - 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. --- ### 第三条（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-3611-94/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第三百四十八条第二項第二号、第二号の五から第二号の八まで及び第二十七号の規定は、昭和六十三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-3611-94/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-1 The provisions of Article 348, paragraph (2), item (ii), items (ii)-5 through (ii)-8, and item (xxvii) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years, and for fixed assets tax up to and including that for fiscal year 1987, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十八条第二項第三十四号及び第三十五号の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。 suppl-3611-94/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-2 The provisions of Article 348, paragraph (2), items (xxxiv) and (xxxv) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years. machine translation, not official **第三項** 新法第三百四十九条の三第二項、第十五項又は第二十二項の規定は、施行日以後に敷設されたこれらの規定に規定する償却資産に対して課する昭和六十三年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第二項、第十五項又は第二十二項に規定する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-3611-94/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-3 The provisions of Article 349-3, paragraph (2), (15) or (22) of the New Act apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years imposed on the depreciable assets prescribed in those provisions that were laid on or after the Effective Date, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (2), (15) or (22) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百四十九条の三第十二項の規定は、施行日以後に取得された同項に規定する車両に対して課する昭和六十三年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第十二項に規定する車両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-3611-94/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-4 The provisions of Article 349-3, paragraph (12) of the New Act apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years imposed on the vehicles prescribed in that paragraph that were acquired on or after the Effective Date, and for fixed assets tax imposed on the vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第三百四十九条の三第十三項の規定は、施行日以後に敷設された同項に規定する構築物に対して課する昭和六十四年度以後の年度分の固定資産税について適用する。 suppl-3611-94/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-5 The provisions of Article 349-3, paragraph (13) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years imposed on the structures prescribed in that paragraph that were laid on or after the Effective Date. machine translation, not official **第六項** 旧法第三百四十九条の三第十三項の規定は、同項に規定する土地に対して課する昭和六十三年度分までの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、昭和六十三年度分の固定資産税に限り、同項中「第十九条第一項第一号」とあるのは「第十九条第一項第四号」と、「第三百四十八条第二項第二十七号に掲げる土地を除く」とあるのは「旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項に規定する旅客会社に貸し付けることとされているものに限る」とする。 suppl-3611-94/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-6 The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax up to and including that for fiscal year 1988 imposed on the land prescribed in that paragraph. In this case, solely for fixed assets tax for fiscal year 1988, in that paragraph the phrase "Article 19, paragraph (1), item (i)" is deemed to be replaced with "Article 19, paragraph (1), item (iv)", and the phrase "excluding the land listed in Article 348, paragraph (2), item (xxvii)" is deemed to be replaced with "limited to land that is to be leased to a Passenger Company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986)". machine translation, not official **第七項** 新法第三百四十九条の三第十四項の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。 suppl-3611-94/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-7 The provisions of Article 349-3, paragraph (14) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years. machine translation, not official **第八項** 旧法第三百四十九条の三第十四項に規定する固定資産に対して課する昭和六十三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-3611-94/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-8 For fixed assets tax up to and including that for fiscal year 1988 imposed on the fixed assets prescribed in Article 349-3, paragraph (14) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第九項** 新法第三百四十九条の三第二十三項の規定は、施行日以後に取得された同項に規定する固定資産に対して課する昭和六十三年度以後の年度分の固定資産税について適用する。 suppl-3611-94/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-9 The provisions of Article 349-3, paragraph (23) of the New Act apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph that were acquired on or after the Effective Date. machine translation, not official **第十項** 旧法第三百四十九条の三第二十三項の規定は、施行日前に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。この場合において、同項中「二分の一」とあるのは、「四分の一」とする。 suppl-3611-94/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-10 The provisions of Article 349-3, paragraph (23) of the Former Act remain in force with respect to fixed assets tax imposed on the fixed assets prescribed in that paragraph that were acquired before the Effective Date. In this case, the phrase "one-half" in that paragraph is deemed to be replaced with "one-fourth". machine translation, not official **第十一項** 旧法附則第十五条第十八項の規定は、昭和五十六年四月一日から施行日の前日までの間に取得された同項に規定する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-3611-94/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-11 The provisions of Article 15, paragraph (18) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the depreciable assets prescribed in that paragraph that were acquired during the period from April 1, 1981 through the day before the Effective Date. machine translation, not official **第十二項** 旧法附則第十五条第十九項の規定は、施行日前に取得された同項に規定する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「昭和六十一年三月三十一日」とあるのは「昭和六十二年三月三十一日」と、「第三百四十九条の三第二十三項に」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号。以下本項において「国鉄関連改正法」という。）第一条の規定による改正前の地方税法第三百四十九条の三第二十三項に」と、「国有資産等所在市町村交付金及び納付金に関する法律」とあるのは「国鉄関連改正法第二条の規定による改正前の国有資産等所在市町村交付金及び納付金に関する法律」と、「地方税法の一部を改正する法律（昭和五十年法律第十八号）附則第二十五条第二項の規定によりなお効力を有することとされる同法による改正前の交納付金法附則第十六項の表の第一号及び第三号の規定並びに地方税法等の一部を改正する法律（昭和五十四年法律第十二号）附則第二十一条第五項の規定によりなお効力を有することとされる同法による改正前の交納付金法附則第十八項の表の第五号の規定」とあるのは「国鉄関連改正法附則第十三条第二項の規定によりなおその効力を有することとされる場合」と、「及び第三百四十九条の三第二十三項」とあるのは「の規定及び国鉄関連改正法附則第三条第十項の規定によりなお効力を有することとされる国鉄関連改正法第一条の規定による改正前の地方税法第三百四十九条の三第二十三項」と、「自治省令」とあるのは「総務省令」とする。 suppl-3611-94/art-3/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-12 The provisions of Article 15, paragraph (19) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the depreciable assets prescribed in that paragraph that were acquired before the Effective Date. In this case, in that paragraph, the phrase "March 31, 1986" is deemed to be replaced with "March 31, 1987", the phrase "Article 349-3, paragraph (23)" is deemed to be replaced with "Article 349-3, paragraph (23) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986; hereinafter in this paragraph referred to as the 'JNR-Related Amendment Act')", the phrase "Act on Grants Distributed to Municipalities Where National Assets, etc. are Located" is deemed to be replaced with "Act on Grants Distributed to Municipalities Where National Assets, etc. are Located prior to its amendment by the provisions of Article 2 of the JNR-Related Amendment Act", the phrase "items (i) and (iii) of the table in paragraph (16) of the Supplementary Provisions of the Subsidies and Payments Act prior to its amendment by the Act Partially Amending the Local Tax Act (Act No. 18 of 1975) that remain in force pursuant to Article 25, paragraph (2) of the Supplementary Provisions of that Act, and item (v) of the table in paragraph (18) of the Supplementary Provisions of the Subsidies and Payments Act prior to its amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) that remain in force pursuant to Article 21, paragraph (5) of the Supplementary Provisions of that Act" is deemed to be replaced with "the case where they remain in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the JNR-Related Amendment Act", the phrase "and Article 349-3, paragraph (23)" is deemed to be replaced with "provisions and the provisions of Article 349-3, paragraph (23) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the JNR-Related Amendment Act that remain in force pursuant to the provisions of Article 3, paragraph (10) of the Supplementary Provisions of the JNR-Related Amendment Act", and the phrase "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications". machine translation, not official **第十三項** 新法附則第十五条の二第一項の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。 suppl-3611-94/art-3/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-13 The provisions of Article 15-2, paragraph (1) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years. machine translation, not official --- ## Cites - suppl-3611-94/art-3/par-1: 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-3611-94/art-3/par-1: 第二号の五から第二号の八まで → 地方税法 第三百四十八条第二項第二号の五 (Article 348, paragraph (2), item (ii-5)), art-348/par-2/item-2-5 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-5 - suppl-3611-94/art-3/par-1: 第二号の五から第二号の八まで → 地方税法 第三百四十八条第二項第二号の六 (Article 348, paragraph (2), item (ii-6)), art-348/par-2/item-2-6 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-6 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-6 - suppl-3611-94/art-3/par-1: 第二号の五から第二号の八まで → 地方税法 第三百四十八条第二項第二号の七 (Article 348, paragraph (2), item (ii-7)), art-348/par-2/item-2-7 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-7 - suppl-3611-94/art-3/par-1: 第二号の五から第二号の八まで → 地方税法 第三百四十八条第二項第二号の八 (Article 348, paragraph (2), item (ii-8)), art-348/par-2/item-2-8 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-8 - suppl-3611-94/art-3/par-1: 第二十七号 → 地方税法 第三百四十八条第二項第二十七号 (Article 348, paragraph (2), item (xxvii)), art-348/par-2/item-27 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-27 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-27 - suppl-3611-94/art-3/par-2: 新法第三百四十八条第二項第三十四号 → 地方税法 第三百四十八条第二項第三十四号 (Article 348, paragraph (2), item (xxxiv)), art-348/par-2/item-34 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-34 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-34 - suppl-3611-94/art-3/par-2: 第三十五号 → 地方税法 第三百四十八条第二項第三十五号 (Article 348, paragraph (2), item (xxxv)), art-348/par-2/item-35 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-35 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-35 - suppl-3611-94/art-3/par-3: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1 - suppl-3611-94/art-3/par-3: 第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-3611-94/art-3/par-3: 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 - suppl-3611-94/art-3/par-4: 新法第三百四十九条の三第十二項 → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/art-349-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-11 - suppl-3611-94/art-3/par-5: 新法第三百四十九条の三第十三項 → 地方税法 第三百四十九条の三第十二項 (Article 349-3, paragraph (12)), art-349-3/par-12 — https://japanlaw.org/en/local-tax-act/art-349-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-12 - suppl-3611-94/art-3/par-6: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection - suppl-3611-94/art-3/par-7: 新法第三百四十九条の三第十四項 → 地方税法 第三百四十九条の三第十三項 (Article 349-3, paragraph (13)), art-349-3/par-13 — https://japanlaw.org/en/local-tax-act/art-349-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-13 - suppl-3611-94/art-3/par-9: 新法第三百四十九条の三第二十三項 → 地方税法 第三百四十九条の三第二十二項 (Article 349-3, paragraph (22)), art-349-3/par-22 — https://japanlaw.org/en/local-tax-act/art-349-3/par-22 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-22 - suppl-3611-94/art-3/par-12: 国鉄関連改正法附則第三条第十項 → 地方税法 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-3611-94/art-3/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-10 - suppl-3611-94/art-3/par-13: 新法附則第十五条の二第一項 → 地方税法 附則第十五条の二第一項 (Supplementary Provisions, Article 15-2, paragraph (1)), suppl-3251-226/art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第十二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-3/par-12 - 地方税法 附則第十条第一項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-10/par-1 - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-11/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-20261027T214204-246, 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