# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（地方税法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4081-12/art-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-14
- 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.

---

### 第十四条（地方税法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-12/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-14</sup>

**第一項**  昭和四十年一月二日から昭和四十九年一月一日までの間において就航した第二条の規定による改正前の地方税法の一部を改正する法律附則第七条第十三項に規定する航空機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。
<sup>suppl-4081-12/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-14/par-1</sup>
With regard to fixed assets tax up to fiscal year 1995 imposed on aircraft prescribed in Article 7, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of Article 2 that entered service between January 2, 1965 and January 1, 1974, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## 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-20261027T214204-257, 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