# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（固定資産税に関する経過措置） — address `suppl-4241-17/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8 - 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. --- ### 第八条（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-4241-17/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8 **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、平成二十四年度以後の年度分の固定資産税について適用し、平成二十三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-4241-17/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/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 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011. machine translation, not official **第二項** 新法第三百四十九条の三第二十四項の規定は、平成二十五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二十四項に規定する固定資産に対して課する平成二十四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-4241-17/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-2 The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2012 imposed on fixed assets prescribed in Article 349-3, paragraph (24) of the Former Act. machine translation, not official **第三項** 平成二十二年四月一日から平成二十四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-4241-17/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-3 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012. machine translation, not official **第四項** 平成十五年二月十五日から平成二十四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-4241-17/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-4 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from February 15, 2003 to March 31, 2012. machine translation, not official **第五項** 平成二十二年四月一日から平成二十四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八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-4241-17/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-5 The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2010 to March 31, 2012. machine translation, not official **第六項** 平成二十二年四月一日から平成二十四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-4241-17/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-6 With regard to the fixed assets tax imposed on facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012, the provisions then in force continue to govern. machine translation, not official **第七項** 平成十八年四月一日から平成二十四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十八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-4241-17/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-7 With regard to the fixed assets tax imposed on facilities prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2012, the provisions then in force continue to govern. machine translation, not official **第八項** 平成二十二年四月一日から平成二十五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構築物に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成二十四年三月三十一日」とあるのは、「平成二十五年三月三十一日」とする。 suppl-4241-17/art-8/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-8 With regard to the fixed assets tax imposed on structures prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2013, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2013". machine translation, not official **第九項** 平成二十一年四月一日から平成二十四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三十四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-4241-17/art-8/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-9 With regard to the fixed assets tax imposed on equipment prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern. machine translation, not official **第十項** 昭和六十三年四月一日から平成二十六年一月一日までの間に旧法附則第十五条の三第二項に規定する旧資産に対応するものとして取得された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、同項の規定は、なおその効力を有する。この場合において、同項中「平成二十三年一月一日」とあるのは「平成二十六年一月一日」と、「平成二十三年度」とあるのは「平成二十九年度」とする。 suppl-4241-17/art-8/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-10 With regard to the fixed assets tax imposed on houses or depreciable assets acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017". machine translation, not official **第十一項** 平成二十一年四月一日から平成二十四年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定す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-4241-17/art-8/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-11 With regard to the fixed assets tax imposed on rental dwellings prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern. machine translation, not official **第十二項** 旧法附則第五十六条第十三項に規定する対象区域内住宅用地に代わるものと市町村長が認め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-4241-17/art-8/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-12 With regard to the fixed assets tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第十三項** 旧法附則第五十六条第十四項に規定する対象区域内家屋に代わるものと市町村長が認め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-4241-17/art-8/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-13 With regard to the fixed assets tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第十四項** 旧法附則第五十六条第十五項に規定する対象区域内償却資産に代わるものと市町村長（旧法第三百八十九条の規定の適用を受ける償却資産にあっては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認め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-4241-17/art-8/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-14 With regard to the fixed assets tax imposed on depreciable assets that the mayor of the municipality (in the case of depreciable assets subject to Article 389 of the Former Act, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) finds to replace the depreciable assets within the target area prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-17/art-8/par-2: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/en/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-4241-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-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-20261027T214204-282, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-283, 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