# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（固定資産税に関する経過措置） — address `suppl-4071-40/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6 - 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. --- ### 第六条（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-4071-40/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6 **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、平成七年度以後の年度分の固定資産税について適用し、平成六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-4071-40/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/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 1995, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 平成六年一月二日前に取得された旧法第三百四十八条第二項第十五号に規定する流筏路の用に供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-4071-40/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-2 With regard to fixed assets tax imposed on depreciable assets used for log-raft channels prescribed in Article 348, paragraph (2), item (xv) of the Former Act that were acquired before January 2, 1994, 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二十五項の規定は、平成六年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成七年度以後の年度分の固定資産税について適用し、平成六年一月一日までに取得された旧法第三百四十九条の三第二十五項に規定する家屋及び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-4071-40/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-3 The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1995 imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1994, and with regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (25) of the Former Act that were acquired on or before January 1, 1994, 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二十七項及び第三十項から第三十三項までの規定は、これらの規定に規定する固定資産（平成七年一月一日までに取得された家屋及び償却資産を除く。）に対して課する平成八年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定に規定する固定資産のうち土地に対して課する平成七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-4071-40/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-4 The provisions of Article 349-3, paragraphs (27) and (30) through (33) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on fixed assets prescribed in those provisions (excluding houses and depreciable assets acquired on or before January 1, 1995), and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995 imposed on land among the fixed assets prescribed in the provisions of Article 349-3, paragraphs (27) and (30) through (33) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定は、平成七年一月一日までに取得されたこれらの規定に規定する固定資産のうち家屋及び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、同条第二十七項中「生物系特定産業技術研究推進機構」とあるのは、「独立行政法人農業・生物系特定産業技術研究機構」とする。 suppl-4071-40/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-5 The provisions of Article 349-3, paragraphs (27) and (30) through (33) of the Former Act remain in force with regard to fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in those provisions that were acquired on or before January 1, 1995. In this case, in Article 349-3, paragraph (27) of the Former Act, "Bio-oriented Technology Research Advancement Institution" is deemed to be replaced with "National Agriculture and Bio-oriented Research Organization, an incorporated administrative agency". machine translation, not official **第六項** 昭和六十四年一月二日から平成六年一月一日までの間に設置された旧法附則第十五条第二十七項に規定する構築物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-4071-40/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-6 With regard to fixed assets tax imposed on structures prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were installed between January 2, 1989 and January 1, 1994, the provisions then in force continue to govern. machine translation, not official **第七項** 平成二年一月二日から平成六年一月一日までの間に新築された旧法附則第十六条第五項に規定する家屋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-4071-40/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-7 With regard to fixed assets tax imposed on houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1994, the provisions then in force continue to govern. machine translation, not official **第八項** 旧法附則第三十九条第一項に規定する承認計画の公表の日から平成七年三月三十一日までの間に同項に規定する指定事業者の事業の用に供された同条第四項に規定する家屋及び土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-4071-40/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-8 For fixed assets tax imposed on the houses and land prescribed in Article 39, paragraph (4) of the Supplementary Provisions of the Former Act that were used for the business of the designated business operator prescribed in paragraph (1) of that Article between the date of publication of the approved plan prescribed in that paragraph and March 31, 1995, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4071-40/art-6/par-3: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24 - suppl-4071-40/art-6/par-4: 新法第三百四十九条の三第二十七項 → 地方税法 第三百四十九条の三第二十六項 (Article 349-3, paragraph (26)), art-349-3/par-26 — https://japanlaw.org/en/local-tax-act/art-349-3/par-26 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-26 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 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-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十一項 (Article 349-3, paragraph (31)), art-349-3/par-31 — https://japanlaw.org/en/local-tax-act/art-349-3/par-31 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-31 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十二項 (Article 349-3, paragraph (32)), art-349-3/par-32 — https://japanlaw.org/en/local-tax-act/art-349-3/par-32 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-32 ## Cited by 3 provisions cite 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-4071-40/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-1 - 地方税法 附則第十二条第三項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-3 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/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-20261027T202151-306, translated 2026-10-28 - 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-20261027T214204-256, 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