# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（固定資産税に関する経過措置） — address `suppl-4221-4/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11 - 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. --- ### 第十一条（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-4221-4/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11 **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、平成二十二年度以後の年度分の固定資産税について適用し、平成二十一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-4221-4/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2009. machine translation, not official **第二項** 旧法第三百四十八条第二項第四十一号に規定する固定資産に対して課する附則第一条第九号に定める日の属する年（当該日が一月一日である場合には、当該日の属する年の前年）の一月一日を賦課期日とする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-4221-4/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-2 The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xli) of the Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date). machine translation, not official **第三項** 平成二十年四月一日から平成二十二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-4221-4/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-3 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第四項** 平成二十年四月一日から平成二十二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四項の表第一号及び第二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-4221-4/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-4 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in items (i) and (ii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第五項** 平成十八年四月一日から平成二十二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四項の表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-4221-4/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-5 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (iii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010. machine translation, not official **第六項** 平成二十年四月一日から平成二十二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五項に規定する土堤及び防爆壁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-4221-4/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-6 The provisions then in force continue to govern fixed assets tax imposed on earth embankments and blast-proof walls prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第七項** 平成二十年四月一日から平成二十二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-4221-4/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-7 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第八項** 平成十八年四月一日から平成二十二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七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-4221-4/art-11/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-8 The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010. machine translation, not official **第九項** 平成十六年度から平成二十一年度までの間において新たに固定資産税が課されることとなった旧法附則第十五条第八項に規定する航空機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-4221-4/art-11/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-9 The provisions then in force continue to govern fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed during the period from fiscal year 2004 through fiscal year 2009. machine translation, not official **第十項** 平成二十年四月一日から平成二十二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-4221-4/art-11/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-10 The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第十一項** 平成十年四月一日から平成二十二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十七項に規定する車両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-4221-4/art-11/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-11 The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2010. machine translation, not official **第十二項** 平成十八年六月一日から平成二十二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十九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-4221-4/art-11/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-12 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010. machine translation, not official **第十三項** 平成二十年四月一日から平成二十二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項に規定する設備又は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-4221-4/art-11/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-13 The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第十四項** 平成十八年六月一日から平成二十二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二十一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-4221-4/art-11/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-14 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010. machine translation, not official **第十五項** 平成十六年五月十五日から平成二十二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二十二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-4221-4/art-11/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-15 The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were acquired during the period from May 15, 2004 to March 31, 2010. machine translation, not official **第十六項** 平成十八年四月一日から平成二十二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二十八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-4221-4/art-11/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-16 The provisions then in force continue to govern fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010. machine translation, not official **第十七項** 平成十四年四月一日から平成二十二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三十一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-4221-4/art-11/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-17 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2002 to March 31, 2010. machine translation, not official **第十八項** 平成十二年四月一日から平成二十二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-4221-4/art-11/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-18 The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2000 to March 31, 2010. machine translation, not official **第十九項** 平成十四年四月一日から平成二十二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三十六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-4221-4/art-11/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-19 The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2010. machine translation, not official **第二十項** 平成十五年四月一日から平成二十二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三十七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-4221-4/art-11/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-20 The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2003 to March 31, 2010. machine translation, not official **第二十一項** 平成十八年六月一日から平成二十二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四十六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-4221-4/art-11/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-21 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010. machine translation, not official **第二十二項** 平成二十年四月一日から平成二十二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五十四項に規定する家屋又は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-4221-4/art-11/par-22 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-22 The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in Article 15, paragraph (54) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010. machine translation, not official **第二十三項** 平成十七年四月一日から平成二十二年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋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-4221-4/art-11/par-23 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-23 The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from April 1, 2005 to March 31, 2010. machine translation, not official --- ## Cites - suppl-4221-4/art-11/par-2: 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-4221-4/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-280, 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