# 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-4101-27/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-4101-27/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-4101-27/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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-4101-27/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6 **第一項** 別段の定めがあるものを除き、新法の規定（新法第三百五十条、第三百五十五条から第三百五十七条まで、第三百八十条から第三百八十二条まで、第三百八十七条、第三百九十四条、第四百九条、第四百十五条、第四百十七条及び第四百十九条の規定を除く。）中固定資産税に関する部分は、平成十年度以後の年度分の固定資産税について適用し、平成九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-4101-27/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax (excluding the provisions of Article 350, Articles 355 through 357, Articles 380 through 382, Article 387, Article 394, Article 409, Article 415, Article 417 and Article 419 of the New Act) apply to fixed assets tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1997. machine translation, not official **第二項** 平成十年一月二日前に取得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。）第三百四十八条第二項第三十二号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、なお従前の例による。 suppl-4101-27/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-2 The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xxxii) of the Local Tax Act as it stood prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were acquired before January 2, 1998. machine translation, not official **第三項** 新法第三百四十九条の三第一項の規定は、平成十年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十年一月一日までに変電所又は送電施設の用に新たに供された旧法第三百四十九条の三第一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-4101-27/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-3 The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on depreciable assets prescribed in that paragraph that are newly put to use for a substation or power transmission facility on or after January 2, 1998, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put to use for a substation or power transmission facility by January 1, 1998. machine translation, not official **第四項** 平成十年一月二日前に取得された旧法第三百四十九条の三第二十四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-4101-27/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-4 The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 349-3, paragraph (24) of the Former Act that was acquired before January 2, 1998. machine translation, not official **第五項** 新法第三百四十九条の三第二十五項の規定は、平成九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十年度以後の年度分の固定資産税について適用し、平成九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-4101-27/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-5 The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 1998 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1997, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (25) of the Former Act that were acquired by January 1, 1997. machine translation, not official **第六項** 新法第三百四十九条の三第三十七項の規定は、平成十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十一年度以後の年度分の固定資産税について適用する。 suppl-4101-27/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-6 The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1998. machine translation, not official **第七項** 新法第三百四十九条の三第三十八項の規定は、平成十年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用する。 suppl-4101-27/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-7 The provisions of Article 349-3, paragraph (38) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on depreciable assets prescribed in that paragraph that are newly put to use for a substation or power transmission facility on or after January 2, 1998. machine translation, not official **第八項** 旧法附則第十五条第九項に規定する固定資産のうち騒音を防止するための施設（平成九年一月一日までに取得されたものに限る。以下この項において「騒音防止施設」という。）に対して課する平成十年度分及び平成十一年度分の固定資産税については、同条第九項の規定は、なおその効力を有する。この場合において、騒音防止施設に係る同項の規定の適用については、同項中「平成八年度分及び平成九年度分」とあるのは「平成十年度分及び平成十一年度分」と、「三分の二」とあるのは「六分の五」とする。 suppl-4101-27/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-8 With regard to fixed assets tax for fiscal year 1998 and fiscal year 1999 imposed on facilities for preventing noise (limited to those acquired by January 1, 1997; hereinafter in this paragraph referred to as "noise prevention facilities") among the fixed assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act, the provisions of paragraph (9) of that Article remain in force. In this case, in applying the provisions of that paragraph to noise prevention facilities, "fiscal year 1996 and fiscal year 1997" in that paragraph is deemed to be replaced with "fiscal year 1998 and fiscal year 1999", and "two-thirds" is deemed to be replaced with "five-sixths". machine translation, not official **第九項** 平成三年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人により取得された同項に規定する外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第三条第一項第二号に規定する業務の用に供する固定資産及び平成五年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人に準ずる法人により取得された同項に規定する港湾法（昭和二十五年法律第二百十八号）第五十五条の七第二項に規定する特定用途港湾施設の用に供する固定資産に対して課する固定資産税については、なお従前の例による。 suppl-4101-27/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-9 The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business (Act No. 28 of 1981) prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act (Act No. 218 of 1950) prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph. machine translation, not official **第十項** 平成六年一月二日から平成十一年一月一日までの間に設置された旧法附則第十五条第二十六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、同項の規定は、なおその効力を有する。 suppl-4101-27/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-10 The provisions of Article 15, paragraph (26) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were installed between January 2, 1994 and January 1, 1999. machine translation, not official **第十一項** 平成七年四月一日から平成十年三月三十一日までの間に新設された旧法附則第十五条第二十七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-4101-27/art-6/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-11 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1995 and March 31, 1998. machine translation, not official **第十二項** 平成八年四月一日から平成十年三月三十一日までの間に新設され、かつ、電気通信事業法（昭和五十九年法律第八十六号）第六条第二項に規定する第一種電気通信事業の用に供された旧法附則第十五条第二十八項に規定する電気通信回線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-4101-27/art-6/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-12 The provisions then in force continue to govern fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 1998 and used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984). machine translation, not official **第十三項** 平成七年一月二日から平成十年三月三十一日までの間に新たに変電所又は送電施設の用に供された旧法附則第十五条第三十六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-4101-27/art-6/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-13 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were newly put to use for a substation or power transmission facility between January 2, 1995 and March 31, 1998. machine translation, not official --- ## Cites - suppl-4101-27/art-6/par-1: 新法第三百五十条 → 地方税法 第三百五十条 (Article 350), art-350 — https://japanlaw.org/en/local-tax-act/art-350 · https://japanlaw.org/l/325AC0000000226/art-350 - suppl-4101-27/art-6/par-1: 第三百五十五条から第三百五十七条まで → 地方税法 第三百五十五条 (Article 355), art-355 — https://japanlaw.org/en/local-tax-act/art-355 · https://japanlaw.org/l/325AC0000000226/art-355 - suppl-4101-27/art-6/par-1: 第三百五十五条から第三百五十七条まで → 地方税法 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/en/local-tax-act/art-356 · https://japanlaw.org/l/325AC0000000226/art-356 - suppl-4101-27/art-6/par-1: 第三百五十五条から第三百五十七条まで → 地方税法 第三百五十七条 (Article 357), art-357 — https://japanlaw.org/en/local-tax-act/art-357 · https://japanlaw.org/l/325AC0000000226/art-357 - suppl-4101-27/art-6/par-1: 第三百八十条から第三百八十二条まで → 地方税法 第三百八十条 (Article 380), art-380 — https://japanlaw.org/en/local-tax-act/art-380 · https://japanlaw.org/l/325AC0000000226/art-380 - suppl-4101-27/art-6/par-1: 第三百八十条から第三百八十二条まで → 地方税法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/en/local-tax-act/art-381 · https://japanlaw.org/l/325AC0000000226/art-381 - suppl-4101-27/art-6/par-1: 第三百八十条から第三百八十二条まで → 地方税法 第三百八十二条 (Article 382), art-382 — https://japanlaw.org/en/local-tax-act/art-382 · https://japanlaw.org/l/325AC0000000226/art-382 - suppl-4101-27/art-6/par-1: 第三百八十七条 → 地方税法 第三百八十七条 (Article 387), art-387 — https://japanlaw.org/en/local-tax-act/art-387 · https://japanlaw.org/l/325AC0000000226/art-387 - suppl-4101-27/art-6/par-1: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/art-394 · https://japanlaw.org/l/325AC0000000226/art-394 - suppl-4101-27/art-6/par-1: 第四百九条 → 地方税法 第四百九条 (Article 409), art-409 — https://japanlaw.org/en/local-tax-act/art-409 · https://japanlaw.org/l/325AC0000000226/art-409 - suppl-4101-27/art-6/par-1: 第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/en/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415 - suppl-4101-27/art-6/par-1: 第四百十七条 → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/en/local-tax-act/art-417 · https://japanlaw.org/l/325AC0000000226/art-417 - suppl-4101-27/art-6/par-1: 第四百十九条 → 地方税法 第四百十九条 (Article 419), art-419 — https://japanlaw.org/en/local-tax-act/art-419 · https://japanlaw.org/l/325AC0000000226/art-419 - suppl-4101-27/art-6/par-5: 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-4101-27/art-6/par-8: この項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4101-27/art-6/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-8 - suppl-4101-27/art-6/par-9: に規定する外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第三条第一項第二号 → e-Gov law 356AC0000000028, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection - suppl-4101-27/art-6/par-9: 港湾法（昭和二十五年法律第二百十八号）第五十五条の七第二項 → e-Gov law 325AC0000000218, 第五十五条の七第二項 (Article 55-7, paragraph (2)), art-55-7/par-2 — not held in this collection - suppl-4101-27/art-6/par-12: 電気通信事業法（昭和五十九年法律第八十六号）第六条第二項 → e-Gov law 359AC0000000086, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第八項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-8 --- ## 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-20261027T214204-259, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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