# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11. 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: 第十一条 (Supplementary Provisions, Article 11) — address `suppl-4031-7/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11 - 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. --- ### 第十一条 suppl-4031-7/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11 **第一項** 別段の定めがあるものを除き、第二条の規定による改正後の地方税法の規定中固定資産税に関する部分は、平成四年度以後の年度分の固定資産税について適用し、平成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-4031-7/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11/par-1 Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning fixed assets tax apply to fixed assets tax for fiscal year 1992 and thereafter, and for fixed assets tax up to fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和六十年四月一日から平成三年十二月三十一日までの間に新築され、かつ、貸家の用に供された第二条の規定による改正前の地方税法附則第十六条第三項に規定する貸家住宅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-4031-7/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11/par-2 For fixed assets tax imposed on the rental residences prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和六十年四月一日から平成三年十二月三十一日までの間に新築され、かつ、貸家の用に供された第二条の規定による改正前の地方税法附則第十六条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-4031-7/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11/par-3 For fixed assets tax imposed on the former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2, among the land used as the site of the rental residences prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3 - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, 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