# 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-4251-3/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-4251-3/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-4251-3/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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-4251-3/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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、平成二十五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-4251-3/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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 2013 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2012, the provisions then in force continue to govern. machine translation, not official **第二項** 平成十三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十二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-4251-3/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-2 With regard to the fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2001 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第三項** 電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日から平成二十五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-4251-3/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-3 With regard to the fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that was newly installed during the period from the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Enhancing Telecommunications Infrastructure (Act No. 59 of 2011) to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第四項** 平成十七年二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、又は改築された旧法附則第十六条の二第一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-4251-3/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-4 With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第五項** 平成十七年二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、又は改良された旧法附則第十六条の二第二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-4251-3/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-5 With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第六項** 平成十九年七月十六日から平成二十五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三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-4251-3/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-6 With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from July 16, 2007 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第七項** 市町村長は、この法律の施行後速やかに（新法第四百十条第一項ただし書の規定により平成二十五年四月一日以後に土地及び家屋の平成二十五年度の価格等を決定する場合には、その価格等を決定する日までに）新法附則第五十五条第七項第三号ロ又は第四号ロに掲げる土地及び家屋を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-4251-3/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-7 The mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2013 is determined on or after April 1, 2013 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (7), item (iii), (b) or item (iv), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay. machine translation, not official --- ## Cites - suppl-4251-3/art-11/par-7: 新法第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/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-20261027T214204-287, 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