# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（固定資産税に関する経過措置） — address `suppl-4271-2/art-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17 - 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. --- ### 第十七条（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-4271-2/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17 **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、平成二十七年度以後の年度分の固定資産税について適用し、平成二十六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-4271-2/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2015 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern. machine translation, not official **第二項** 地方税法第三百四十九条の三第三十二項に規定する償却資産のうち、国立研究開発法人科学技術振興機構から譲渡を受けたものに係る同項の規定の適用については、同項中「ついては、当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については、当該償却資産の価格の三分の二」とあるのは、「限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一」とする。 suppl-4271-2/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-2 With respect to the application of Article 349-3, paragraph (32) of the Local Tax Act to depreciable assets prescribed in that paragraph that were transferred from the Japan Science and Technology Agency, National Research and Development Agency, the words "one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter" in that paragraph are deemed to be replaced with "one-half of the price that is to be the tax base of the fixed assets tax pertaining to those depreciable assets, only for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets". machine translation, not official **第三項** 新法第三百四十九条の三の二第一項の規定は、平成二十八年度以後の年度分の固定資産税について適用し、平成二十七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-4271-2/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-3 The provisions of Article 349-3-2, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第十五条第九項及び第十項の規定は、施行日以後に取得される同条第八項に規定する雨水貯留浸透施設について適用する。 suppl-4271-2/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-4 The provisions of Article 15, paragraphs (9) and (10) of the Supplementary Provisions of the New Act apply to rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the New Act that are acquired on or after the Effective Date. machine translation, not official **第五項** 都市再生特別措置法の一部を改正する法律（平成二十三年法律第二十四号）の施行の日から平成二十七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-4271-2/art-17/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-5 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011) through March 31, 2015, the provisions then in force continue to govern. machine translation, not official **第六項** 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日から平成二十七年三月三十一日までの間に締結された旧法附則第十五条第二十八項に規定する管理協定に係る同項に規定する協定避難家屋（協定避難用部分に限る。）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-4271-2/art-17/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-6 With regard to fixed assets tax imposed on the agreement evacuation houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act (limited to the portion for agreement evacuation use) pertaining to a management agreement prescribed in that paragraph that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) through March 31, 2015, the provisions then in force continue to govern. machine translation, not official **第七項** 津波防災地域づくりに関する法律の施行の日から平成二十七年三月三十一日までの間に締結された旧法附則第十五条第二十九項に規定する管理協定に係る同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-4271-2/art-17/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-7 With regard to fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters through March 31, 2015, the provisions then in force continue to govern. machine translation, not official **第八項** 平成二十五年四月一日から平成二十七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三十二項に規定する機械類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-4271-2/art-17/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-8 With regard to fixed assets tax imposed on machinery prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2013 through March 31, 2015, the provisions then in force continue to govern. machine translation, not official **第九項** 平成二十六年四月一日から附則第一条第十一号に掲げる規定の施行の日の前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-4271-2/art-17/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-9 With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2014 through the day preceding the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第十項** 平成二十四年四月一日から平成二十七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-4271-2/art-17/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-10 With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2012 through March 31, 2015, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成十八年四月一日から平成二十七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二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-4271-2/art-17/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-11 With regard to fixed assets tax imposed on the former farmland prescribed in Article 15-8, paragraph (2) of the Supplementary Provisions of the Former Act, among the land used as the site of rental housing prescribed in that paragraph that was newly constructed during the period from April 1, 2006 through March 31, 2015, the provisions then in force continue to govern. machine translation, not official **第十二項** 高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日から平成二十七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四項に規定するサービス付き高齢者向け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-4271-2/art-17/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-12 With regard to fixed assets tax imposed on rental housing that is serviced housing for the elderly prescribed in Article 15-8, paragraph (4) of the Supplementary Provisions of the Former Act and was newly constructed during the period from the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011) through March 31, 2015, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-2/art-17/par-2: 地方税法第三百四十九条の三第三十二項 → 地方税法 第三百四十九条の三第三十一項 (Article 349-3, paragraph (31)), art-349-3/par-31 — https://japanlaw.org/en/local-tax-act/art-349-3/par-31 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-31 - suppl-4271-2/art-17/par-3: 新法第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-1 - suppl-4271-2/art-17/par-9: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-2/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-11 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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-4271-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-10 - 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-11 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-290, 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