# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（固定資産税に関する経過措置） — address `suppl-4051-4/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7 - 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. --- ### 第七条（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-4051-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7 **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、平成五年度以後の年度分の固定資産税について適用し、平成四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-4051-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1993, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1992, 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三十四項の規定は、平成四年一月二日以後に敷設された同項に規定する線路設備に対して課する平成五年度以後の年度分の固定資産税について適用し、平成四年一月一日までに敷設された第一条の規定による改正前の地方税法（以下「旧法」という。）第三百四十九条の三第三十四項に規定する線路設備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-4051-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-2 The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1993 imposed on track facilities prescribed in that paragraph that are laid on or after January 2, 1992, and with regard to fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (34) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were laid on or before January 1, 1992, the provisions then in force continue to govern. machine translation, not official **第三項** 平成二年四月一日から平成四年三月三十一日までの間に取得された旧法附則第十五条第十四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-4051-4/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-3 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1990 and March 31, 1992, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和六十三年十二月二十九日から平成四年三月三十一日までの間に取得された旧法附則第十五条第三十二項に規定する機械その他の設備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-4051-4/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-4 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were acquired between December 29, 1988 and March 31, 1992, the provisions then in force continue to govern. machine translation, not official **第五項** 平成二年一月二日から平成四年一月一日までの間に新築された旧法附則第十六条第六項に規定する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-4051-4/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-5 With regard to fixed assets tax imposed on dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1992, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第三百四十九条の三の二、附則第十七条、第十七条の二第一項、第十八条、第十八条の二、第十九条の三、第十九条の四、第二十二条第一項、第二十四条、第二十八条並びに第二十九条の六第一項及び第二項の規定は、平成六年度以後の年度分の固定資産税について適用し、平成五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-4051-4/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-6 The provisions of Article 349-3-2 of the New Act, and Article 17, Article 17-2, paragraph (1), Article 18, Article 18-2, Article 19-3, Article 19-4, Article 22, paragraph (1), Article 24, Article 28, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4051-4/art-7/par-2: 新法第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/en/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33 - suppl-4051-4/art-7/par-6: 新法第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2 - suppl-4051-4/art-7/par-6: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4051-4/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-17 - suppl-4051-4/art-7/par-6: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4051-4/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-18 - suppl-4051-4/art-7/par-6: 第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4051-4/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-22/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-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-20261027T214204-253, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-254, 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