# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4151-51. 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: 附　則 (Supplementary Provisions) — address `suppl-4151-51` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4151-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-51 - 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. --- ## 附　則 平成一五年五月三〇日法律第五一号 suppl-4151-51 · https://japanlaw.org/en/local-tax-act/suppl-4151-51 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4151-51/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-1 **第一項** この法律は、平成十五年十月一日（以下「施行日」という。）から施行する。 suppl-4151-51/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-1/par-1 This Act comes into effect on October 1, 2003 (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第十二条（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-4151-51/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-12 **第一項** 前条の規定による改正後の地方税法（次項において「新地方税法」という。）第三百四十九条の三第四十二項の規定は、同項に規定する固定資産（平成十五年九月三十日までに取得された家屋及び償却資産を除く。）に対して課する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、前条の規定による改正前の地方税法第三百四十八条第二項第三十一号に規定する固定資産のうち土地に対して課する平成十五年度分までの固定資産税並びに同号に規定する固定資産のうち平成十五年九月三十日までに取得された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-4151-51/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-12/par-1 The provisions of Article 349-3, paragraph (42) of the Local Tax Act as amended by the provisions of the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to fixed assets tax for fiscal year 2004 and thereafter imposed on the fixed assets prescribed in that paragraph (excluding houses and depreciable assets acquired on or before September 30, 2003), and for fixed assets tax up to fiscal year 2003 imposed on land among the fixed assets prescribed in Article 348, paragraph (2), item (xxxi) of the Local Tax Act prior to amendment by the provisions of the preceding Article, and for fixed assets tax imposed on houses and depreciable assets acquired on or before September 30, 2003 among the fixed assets prescribed in that item, the provisions then in force continue to govern. machine translation, not official **第二項** 新地方税法第七百二条第二項の規定（新地方税法第三百四十九条の三第四十二項の規定に関する部分に限る。）は、新地方税法第三百四十九条の三第四十二項の規定の適用を受ける土地又は家屋（平成十五年九月三十日までに取得された家屋を除く。）に対して課する平成十六年度以後の年度分の都市計画税について適用し、前条の規定による改正前の地方税法第三百四十八条第二項第三十一号の規定の適用を受ける土地に対して課する平成十五年度分までの都市計画税及び同号の規定の適用を受ける平成十五年九月三十日までに取得された家屋に対して課する都市計画税については、なお従前の例による。 suppl-4151-51/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-12/par-2 The provisions of Article 702, paragraph (2) of the New Local Tax Act (limited to the part concerning the provisions of Article 349-3, paragraph (42) of the New Local Tax Act) apply to city planning tax for fiscal year 2004 and thereafter imposed on land or houses (excluding houses acquired on or before September 30, 2003) to which the provisions of Article 349-3, paragraph (42) of the New Local Tax Act apply, and for city planning tax up to fiscal year 2003 imposed on land to which the provisions of Article 348, paragraph (2), item (xxxi) of the Local Tax Act prior to amendment by the provisions of the preceding Article apply and for city planning tax imposed on houses acquired on or before September 30, 2003 to which the provisions of that item apply, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-51/art-12/par-1: 次項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4151-51/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-12/par-2 - suppl-4151-51/art-12/par-2: 新地方税法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-51/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-51/art-12/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-321, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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