# 地方税法 / Local Tax Act — 第二十三条 (Supplementary Provisions, Article 23)
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- 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: 第二十三条 (Supplementary Provisions, Article 23)（地方税法及び地方財政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-4121-4/art-23`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-23
- 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.
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### 第二十三条（地方税法及び地方財政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 and the Local Government Finance Act
caption: machine translation, not official
suppl-4121-4/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-23
**第一項** 前条の規定による改正後の地方税法及び地方財政法の一部を改正する法律附則第九条第四項及び第五項の規定は、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-4121-4/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-23/par-1
The provisions of Article 9, paragraphs (4) and (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.
machine translation, not official
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## 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-20261027T214204-263, 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