# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（固定資産税に関する経過措置） — address `suppl-4181-7/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13 - 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. --- ### 第十三条（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-4181-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成十八年度以後の年度分の固定資産税について適用し、平成十七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-4181-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2006 and thereafter, and for fixed assets tax up to fiscal year 2005, 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十号の四の規定は、平成十九年度以後の年度分の固定資産税について適用し、旧法第三百四十八条第二項第十号の四に規定する固定資産に対して課する平成十八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-4181-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-2 The provisions of Article 348, paragraph (2), item (x)-4 of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter, and for fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in Article 348, paragraph (2), item (x)-4 of the Former Act, 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の五の規定は、平成十九年度以後の年度分の固定資産税について適用し、旧法第三百四十八条第二項第十号の五に規定する固定資産に対して課する平成十八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-4181-7/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-3 The provisions of Article 348, paragraph (2), item (x)-5 of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter, and for fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in Article 348, paragraph (2), item (x)-5 of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法第三百四十八条第二項第十号の六に規定する固定資産に対して課する平成十八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-4181-7/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-4 For fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in Article 348, paragraph (2), item (x)-6 of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 障害者自立支援法附則第四十一条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する身体障害者更生援護施設、同法附則第五十八条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する知的障害者援護施設及び同法附則第四十八条の規定によりなお従前の例により運営をすることができることとされた同条に規定する精神障害者社会復帰施設に対して課する平成十九年度以後の年度分の固定資産税については、これらの施設を同法第五条第十三項に規定する障害者支援施設とみなして、地方税法第三百四十八条第二項第十号の四の規定を適用する。 suppl-4181-7/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-5 For fixed assets tax for fiscal year 2007 and thereafter imposed on the rehabilitation and support facilities for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act that are permitted to continue to be operated under the provisions then in force pursuant to that paragraph, the support facilities for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that are permitted to continue to be operated under the provisions then in force pursuant to that paragraph, and the social rehabilitation facilities for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that are permitted to continue to be operated under the provisions then in force pursuant to that Article, the provisions of Article 348, paragraph (2), item (x)-4 of the Local Tax Act are applied by deeming these facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act. machine translation, not official **第六項** 新法第三百四十八条第二項第三十六号の規定は、附則第一条第十号に定める日の属する年の翌年の一月一日（当該定める日が一月一日である場合には、同日）を賦課期日とする年度（以下この項及び第八項において「適用年度」という。）以後の年度分の固定資産税について適用し、旧法第三百四十八条第二項第三十六号に規定する固定資産に対して課する適用年度の前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-4181-7/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-6 The provisions of Article 348, paragraph (2), item (xxxvi) of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the day specified in Article 1, item (x) of the Supplementary Provisions (or, where that specified day is January 1, that day) (hereinafter in this paragraph and paragraph (8) referred to as the "applicable fiscal year") and thereafter, and for fixed assets tax up to the fiscal year preceding the applicable fiscal year imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xxxvi) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第七項** 附則第一条第十号に定める日の前日までに取得された旧法第三百四十八条第二項第三十七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-4181-7/art-13/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-7 For fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xxxvii) of the Former Act that were acquired up to the day before the day specified in Article 1, item (x) of the Supplementary Provisions, 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二十三項の規定は、適用年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十三項に規定する固定資産に対して課する適用年度の前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-4181-7/art-13/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-8 The provisions of Article 349-3, paragraph (23) of the New Act apply to fixed assets tax for the applicable fiscal year and thereafter, and for fixed assets tax up to the fiscal year preceding the applicable fiscal year imposed on the fixed assets prescribed in Article 349-3, paragraph (23) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第九項** 新法第三百四十九条の三第三十一項の規定は、平成十九年四月一日以後に取得される同項に規定する土地に対して課すべき平成二十年度以後の年度分の固定資産税について適用し、平成十九年三月三十一日までに取得された旧法第三百四十九条の三第三十一項に規定する土地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-4181-7/art-13/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-9 The provisions of Article 349-3, paragraph (31) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter to be imposed on the land prescribed in that paragraph that is acquired on or after April 1, 2007, and for fixed assets tax imposed on the land prescribed in Article 349-3, paragraph (31) of the Former Act that was acquired on or before March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第十項** 施行日前に取得された旧法第三百四十九条の三第三十五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-4181-7/art-13/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-10 For fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (35) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成十四年四月一日から平成十八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六項第一号及び第三号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-4181-7/art-13/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-11 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (6), items (i) and (iii) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2002 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十六年四月一日から平成十八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七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-4181-7/art-13/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-12 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十三項** 平成十七年六月一日から平成十八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八項に規定する施設又は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-4181-7/art-13/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-13 For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired between June 1, 2005 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十四項** 平成十六年四月一日から平成十八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九項に規定する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-4181-7/art-13/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-14 For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十五項** 平成十七年四月一日から附則第一条第九号に定める日の前日までの間に設置された旧法附則第十五条第十一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-4181-7/art-13/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-15 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed between April 1, 2005 and the day before the day specified in Article 1, item (ix) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第十六項** 昭和五十六年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第十三項に規定する救急医療用機器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-4181-7/art-13/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-16 For fixed assets tax imposed on the emergency medical equipment prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1981 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十七項** 平成十六年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第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-4181-7/art-13/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-17 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十八項** 平成十年四月一日から平成十八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十八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-4181-7/art-13/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-18 For fixed assets tax imposed on the fixed assets prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1998 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第十九項** 平成十六年四月一日から平成十八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二十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-4181-7/art-13/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-19 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十項** 平成十二年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第二十一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-4181-7/art-13/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-20 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十一項** 平成十四年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第二十二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-4181-7/art-13/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-21 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2002 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十二項** 平成十六年四月一日から平成十八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-4181-7/art-13/par-22 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-22 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly established between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十三項** 平成十三年四月一日から平成十八年五月三十一日までの間に新設された旧法附則第十五条第二十八項に規定する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-4181-7/art-13/par-23 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-23 For fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that was newly established between April 1, 2001 and May 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十四項** 平成十七年四月一日から平成十八年五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項に規定する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-4181-7/art-13/par-24 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-24 For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly established between April 1, 2005 and May 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十五項** 旧法附則第十五条第三十三項各号に掲げ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-4181-7/art-13/par-25 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-25 For fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第二十六項** 平成十六年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第三十五項に規定する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-4181-7/art-13/par-26 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-26 For fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十七項** 平成十一年一月二日から平成十八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三十九項に規定する停車場建物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-4181-7/art-13/par-27 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-27 For fixed assets tax imposed on the station buildings, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1999 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十八項** 平成十一年十一月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第四十四項に規定する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-4181-7/art-13/par-28 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-28 For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that were newly acquired between November 1, 1999 and March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第二十九項** 平成四年一月一日から平成十八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三項に規定する第一種中高層耐火建築物である貸家住宅及び平成五年一月二日から平成十八年三月三十一日までの間に新築された同項に規定する第二種中高層耐火建築物である貸家住宅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-4181-7/art-13/par-29 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-29 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-29 For fixed assets tax imposed on rental dwellings that are Class 1 mid- to high-rise fire-resistant buildings prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 1, 1992 to March 31, 2006 and on rental dwellings that are Class 2 mid- to high-rise fire-resistant buildings prescribed in that paragraph that were newly constructed during the period from January 2, 1993 to March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第三十項** 平成十二年一月一日から平成十八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四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-4181-7/art-13/par-30 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-30 For fixed assets tax imposed on the former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Former Act, among the land used as the site of rental dwellings prescribed in that paragraph that were newly constructed during the period from January 1, 2000 to March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第三十一項** 平成十四年四月一日から平成十八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六項に規定する特定優良賃貸住宅である貸家住宅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-4181-7/art-13/par-31 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-31 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-31 For fixed assets tax imposed on rental dwellings that are specified superior rental dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2002 to March 31, 2006, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-7/art-13/par-2: 新法第三百四十八条第二項第十号の四 → 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-4181-7/art-13/par-3: 新法第三百四十八条第二項第十号の五 → 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-4181-7/art-13/par-5: 地方税法第三百四十八条第二項第十号の四 → 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-4181-7/art-13/par-6: 新法第三百四十八条第二項第三十六号 → 地方税法 第三百四十八条第二項第三十六号 (Article 348, paragraph (2), item (xxxvi)), art-348/par-2/item-36 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-36 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-36 - suppl-4181-7/art-13/par-6: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-7/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10 - suppl-4181-7/art-13/par-6: この項 → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4181-7/art-13/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-6 - suppl-4181-7/art-13/par-6: 第八項 → 地方税法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-4181-7/art-13/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-8 - suppl-4181-7/art-13/par-7: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-7/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10 - suppl-4181-7/art-13/par-8: 新法第三百四十九条の三第二十三項 → 地方税法 第三百四十九条の三第二十二項 (Article 349-3, paragraph (22)), art-349-3/par-22 — https://japanlaw.org/en/local-tax-act/art-349-3/par-22 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-22 - suppl-4181-7/art-13/par-9: 新法第三百四十九条の三第三十一項 → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/en/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30 - suppl-4181-7/art-13/par-15: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4181-7/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-9 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15 - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-1 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-3 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-5 - 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-9 - 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10 - 地方税法 附則第十三条第六項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-6 --- ## 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-20261027T202151-326, 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-20261027T202151-326, translated 2026-10-28 - 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-20261027T214204-273, 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