# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（固定資産税に関する経過措置） — address `suppl-4111-15/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8 - 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. --- ### 第八条（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-4111-15/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8 **第一項** 別段の定めがあるものを除き、新法の規定（新法第四百十一条、第四百十五条、第四百十九条、第四百二十二条の三、第四百二十三条、第四百二十八条及び第四百三十六条の規定を除く。）中固定資産税に関する部分は、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-4111-15/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 411, 415, 419, 422-3, 423, 428 and 436 of the New Act) concerning fixed assets tax apply to fixed assets tax for fiscal year 1999 and thereafter, and for fixed assets tax up to fiscal year 1998, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十八条第二項第二号の八の規定は、施行日以後に取得された同号に規定する地下道又は跨線道路橋に対して課する平成十二年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十八条第二項第二号の八に規定する地下道又は跨線道路橋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-4111-15/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-2 The provisions of Article 348, paragraph (2), item (ii)-8 of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the underpasses or overpasses over railways prescribed in that item that are acquired on or after the Effective Date, and for fixed assets tax imposed on the underpasses or overpasses over railways prescribed in Article 348, paragraph (2), item (ii)-8 of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十八条第二項第十号から第十一号までの規定は、平成十三年度以後の年度分の固定資産税について適用し、平成十二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-4111-15/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-3 The provisions of Article 348, paragraph (2), items (x) through (xi) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter, and for fixed assets tax up to fiscal year 2000, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、平成十二年三月三十一日までに旧法第三百四十八条第二項第十号に掲げる事業又は施設の用に供された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-4111-15/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-4 Notwithstanding the provisions of the preceding paragraph, for fixed assets tax imposed on fixed assets used, on or before March 31, 2000, for the businesses or facilities listed in Article 348, paragraph (2), item (x) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第三百四十八条第五項の規定は、平成十年一月二日以後に取得された同項に規定する固定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取得された旧法第三百四十八条第五項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-4111-15/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-5 The provisions of Article 348, paragraph (5) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1998, and for fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (5) of the Former Act that were acquired on or before January 1, 1998, 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第二十二項の規定は、施行日以後に取得された同項に規定する構築物に対して課する平成十二年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第二十二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-4111-15/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-6 The provisions of Article 349-3, paragraph (22) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the structures prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the structures prescribed in Article 349-3, paragraph (22) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 新法第三百四十九条の三第二十五項の規定は、平成十一年一月二日以後に取得された同項に規定する固定資産に対して課する平成十二年度以後の年度分の固定資産税について適用し、平成十一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二十六項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-4111-15/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-7 The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1999, and for fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (26) of the Former Act that were acquired on or before January 1, 1999, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第三百四十九条の三第二十六項の規定は、平成十年一月二日以後に取得された同項に規定する固定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取得された旧法第三百四十九条の三第二十七項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。この場合において、同項中「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-4111-15/art-8/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-8 The provisions of Article 349-3, paragraph (26) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1998, and for fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (27) of the Former Act that were acquired on or before January 1, 1998, the provisions then in force continue to govern. In this case, the phrase "Bio-oriented Technology Research Advancement Institution" in that paragraph is deemed to be replaced with "Incorporated Administrative Agency National Agriculture and Bio-oriented Research Organization". machine translation, not official **第九項** 旧法附則第十五条第五項第二号に規定する除害施設又は同項第三号に規定する燃焼改善設備（施行日前に取得されたものに限る。）に対して課する平成十一年度分から平成十五年度分までの各年度分の固定資産税については、なお従前の例による。 suppl-4111-15/art-8/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-9 For fixed assets tax for each fiscal year from fiscal year 1999 through fiscal year 2003 imposed on the pollution abatement facilities prescribed in Article 15, paragraph (5), item (ii) of the Supplementary Provisions of the Former Act or the combustion improvement equipment prescribed in item (iii) of that paragraph (limited to those acquired before the Effective Date), the provisions then in force continue to govern. machine translation, not official **第十項** 旧法附則第十五条第六項に規定する償却資産のうち大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項に規定するばい煙を処理するための償却資産（平成十一年一月一日までに取得されたものに限る。）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-4111-15/art-8/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-10 For fixed assets tax imposed on depreciable assets for treating the soot and smoke prescribed in Article 2, paragraph (1) of the Air Pollution Control Act (Act No. 97 of 1968) (limited to those acquired on or before January 1, 1999), among the depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第十一項** 旧法附則第十五条第八項に規定する施設又は設備のうち同条第五項第二号に掲げる除害施設に係るもの（平成十一年一月一日までに取得されたものに限る。）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-4111-15/art-8/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-11 For fixed assets tax imposed on those pertaining to the pollution abatement facilities listed in Article 15, paragraph (5), item (ii) of the Supplementary Provisions of the Former Act (limited to those acquired on or before January 1, 1999), among the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十年七月二十四日から平成十一年三月三十一日までの間に建設され、若しくは設置された旧法附則第十五条第十一項第一号に規定する中心市街地特定届出駐車場又は平成九年一月二日から平成十一年三月三十一日までの間に建設され、若しくは設置された同項第二号に規定する特定都市計画駐車場若しくは中心市街地特定届出駐車場以外の特定届出駐車場の用に供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-4111-15/art-8/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-12 For fixed assets tax imposed on the houses and depreciable assets used for the central urban area specified notified parking facilities prescribed in Article 15, paragraph (11), item (i) of the Supplementary Provisions of the Former Act that were constructed or installed between July 24, 1998 and March 31, 1999, or for the specified city planning parking facilities, or the specified notified parking facilities other than central urban area specified notified parking facilities, prescribed in item (ii) of that paragraph that were constructed or installed between January 2, 1997 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official **第十三項** 平成二年一月二日から平成十二年三月三十一日までの間に敷設された旧法附則第十五条第十二項に規定する停車場設備等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-4111-15/art-8/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-13 For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were laid between January 2, 1990 and March 31, 2000, the provisions then in force continue to govern. machine translation, not official **第十四項** 昭和六十三年四月一日から平成十一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-4111-15/art-8/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-14 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1988 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official **第十五項** 平成十年四月一日から平成十二年三月三十一日までの間に新設され、かつ、電気通信事業法及び日本電信電話株式会社等に関する法律の一部を改正する法律（平成十五年法律第百二十五号）第二条の規定による改正前の電気通信事業法（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-4111-15/art-8/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-15 For fixed assets tax imposed on the telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1998 and March 31, 2000 and used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Telecommunications Business Act and the Act on Nippon Telegraph and Telephone Corporation, etc. (Act No. 125 of 2003), the provisions then in force continue to govern. machine translation, not official **第十六項** 平成九年四月一日から平成十一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三十一項に規定する高度有線テレビジョン放送施設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-4111-15/art-8/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-16 For fixed assets tax imposed on the advanced cable television broadcasting facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1997 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official **第十七項** 平成八年四月一日から平成十一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三十七項に規定する線路設備（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第二条に規定する新幹線鉄道に係るものに限る。）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-4111-15/art-8/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-17 For fixed assets tax imposed on the track facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act (limited to those pertaining to the Shinkansen railways prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970)) that were acquired between April 1, 1996 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official **第十八項** 平成八年一月二日から平成十一年三月三十一日までの間に設置された旧法附則第十五条第四十項に規定する停車場設備等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-4111-15/art-8/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-18 For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were installed between January 2, 1996 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official **第十九項** 平成五年四月二十八日から平成十一年三月三十一日までの間に取得され、又は改良された旧法附則第十五条第四十五項に規定する線路設備等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-4111-15/art-8/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-19 For fixed assets tax imposed on the track facilities, etc. prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired or improved between April 28, 1993 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official **第二十項** 平成六年一月二日から平成十一年三月三十一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-4111-15/art-8/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-20 For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1994 and March 31, 1999, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4111-15/art-8/par-1: 新法第四百十一条 → 地方税法 第四百十一条 (Article 411), art-411 — https://japanlaw.org/en/local-tax-act/art-411 · https://japanlaw.org/l/325AC0000000226/art-411 - suppl-4111-15/art-8/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-4111-15/art-8/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-4111-15/art-8/par-1: 第四百二十二条の三 → 地方税法 第四百二十二条の三 (Article 422-3), art-422-3 — https://japanlaw.org/en/local-tax-act/art-422-3 · https://japanlaw.org/l/325AC0000000226/art-422-3 - suppl-4111-15/art-8/par-1: 第四百二十三条 → 地方税法 第四百二十三条 (Article 423), art-423 — https://japanlaw.org/en/local-tax-act/art-423 · https://japanlaw.org/l/325AC0000000226/art-423 - suppl-4111-15/art-8/par-1: 第四百二十八条 → 地方税法 第四百二十八条 (Article 428), art-428 — https://japanlaw.org/en/local-tax-act/art-428 · https://japanlaw.org/l/325AC0000000226/art-428 - suppl-4111-15/art-8/par-1: 第四百三十六条 → 地方税法 第四百三十六条 (Article 436), art-436 — https://japanlaw.org/en/local-tax-act/art-436 · https://japanlaw.org/l/325AC0000000226/art-436 - suppl-4111-15/art-8/par-2: 新法第三百四十八条第二項第二号の八 → 地方税法 第三百四十八条第二項第二号の八 (Article 348, paragraph (2), item (ii-8)), art-348/par-2/item-2-8 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-8 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号 (Article 348, paragraph (2), item (x)), art-348/par-2/item-10 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の十 (Article 348, paragraph (2), item (x-10)), art-348/par-2/item-10-10 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-10 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-10 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の二 (Article 348, paragraph (2), item (x-2)), art-348/par-2/item-10-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-2 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の三 (Article 348, paragraph (2), item (x-3)), art-348/par-2/item-10-3 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-3 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-4 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の五 (Article 348, paragraph (2), item (x-5)), art-348/par-2/item-10-5 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-5 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の六 (Article 348, paragraph (2), item (x-6)), art-348/par-2/item-10-6 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-6 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-6 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の七 (Article 348, paragraph (2), item (x-7)), art-348/par-2/item-10-7 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-7 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の八 (Article 348, paragraph (2), item (x-8)), art-348/par-2/item-10-8 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-8 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の九 (Article 348, paragraph (2), item (x-9)), art-348/par-2/item-10-9 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-9 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-9 - suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十一号 (Article 348, paragraph (2), item (xi)), art-348/par-2/item-11 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-11 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-11 - suppl-4111-15/art-8/par-4: 前項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4111-15/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-3 - suppl-4111-15/art-8/par-5: 新法第三百四十八条第五項 → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/en/local-tax-act/art-348/par-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-5 - suppl-4111-15/art-8/par-6: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21 - suppl-4111-15/art-8/par-7: 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-4111-15/art-8/par-8: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-4111-15/art-8/par-10: 大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項 → e-Gov law 343AC0000000097, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4111-15/art-8/par-17: 全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第二条 → e-Gov law 345AC1000000071, 第二条 (Article 2), art-2 — not held in this collection ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-2 - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-6 - 地方税法 附則第八条第四項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-4 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/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-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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