# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（固定資産税の課税明細書の記載事項の特例に関する経過措置） — address `suppl-4181-7/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-16 - 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. --- ### 第十六条（固定資産税の課税明細書の記載事項の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Matters to Be Stated in the Tax Details Statement for Fixed Assets Tax caption: machine translation, not official suppl-4181-7/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-16 **第一項** 市町村は、平成十八年度分の固定資産税に限り、新法附則第二十七条の五第一項の規定にかかわらず、新法第三百六十四条第三項に規定する課税明細書に、新法附則第二十七条の五第一項に規定する前年度分の固定資産税の課税標準額を記載しないことができる。 suppl-4181-7/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-16/par-1 A municipality may, limited to fixed assets tax for fiscal year 2006 and notwithstanding Article 27-5, paragraph (1) of the Supplementary Provisions of the New Act, refrain from stating, in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, the tax base amount of fixed assets tax for the previous fiscal year prescribed in Article 27-5, paragraph (1) of the Supplementary Provisions of the New Act. machine translation, not official --- ## Cites - suppl-4181-7/art-16/par-1: 新法附則第二十七条の五第一項 → 地方税法 附則第二十七条の五第一項 (Supplementary Provisions, Article 27-5, paragraph (1)), suppl-3251-226/art-27-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1 - suppl-4181-7/art-16/par-1: 新法第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3 --- ## 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-20261027T214204-274, 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