# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14)
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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: 第十四条 (Supplementary Provisions, Article 14)（地方税法の一部改正に伴う経過措置） — address `suppl-4141-98/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-4141-98/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-98/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.
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### 第十四条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
caption: machine translation, not official
suppl-4141-98/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4141-98/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4141-98/art-14
**第一項** 第五十六条の規定による改正後の地方税法（次項において「新法」という。）第三百四十八条第二項第二号及び第二十号の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五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-4141-98/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-98/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-98/art-14/par-1
The provisions of Article 348, paragraph (2), items (ii) and (xx) of the Local Tax Act as amended by the provisions of Article 56 (referred to as the "New Act" in the following paragraph) apply to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.
machine translation, not official
**第二項** 新法第五百八十六条第二項第五号の六の規定は、同号に規定する土地に係る平成十六年度以後の年度分の土地に対して課する特別土地保有税及び平成十五年四月一日以後にされる同号に規定する土地の取得に対して課すべき特別土地保有税について適用する。
suppl-4141-98/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-98/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-98/art-14/par-2
The provisions of Article 586, paragraph (2), item (v)-6 of the New Act apply to special land holding tax imposed on land prescribed in that item for fiscal years from fiscal year 2004 onward and to special land holding tax to be imposed on the acquisition of land prescribed in that item made on or after April 1, 2003.
machine translation, not official
**第三項** 第五十六条の規定による改正前の地方税法第五百八十六条第二項第五号の六に規定する土地に係る平成十五年度分までの土地に対して課する特別土地保有税及び平成十五年四月一日前にされた同号に規定する土地の取得に対して課する特別土地保有税については、なお従前の例による。
suppl-4141-98/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-98/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-98/art-14/par-3
The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (v)-6 of the Local Tax Act prior to amendment by the provisions of Article 56, for fiscal years up to and including fiscal year 2003, and special land holding tax imposed on the acquisition of land prescribed in that item made before April 1, 2003.
machine translation, not official
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## Cites
- suppl-4141-98/art-14/par-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4141-98/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4141-98/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-98/art-14/par-2
- suppl-4141-98/art-14/par-1: 第三百四十八条第二項第二号 → 地方税法 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第十四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-98/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-98/art-14/par-1
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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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-265, 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