# 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-4291-2/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-4291-2/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-4291-2/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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、平成二十九年度以後の年度分の固定資産税について適用し、平成二十八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-4291-2/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2016. machine translation, not official **第二項** 新法第三百四十九条の三第二十八項から第三十項までの規定は、平成三十年度以後の年度分の固定資産税について適用し、平成二十九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-4291-2/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-2 The provisions of Article 349-3, paragraphs (28) through (30) of the New Act apply to fixed assets tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2017. machine translation, not official **第三項** 新法第三百四十九条の三の三第一項の規定は、平成二十八年四月一日以後に発生した同項に規定する震災等（次項及び第六項において「震災等」という。）により滅失し、又は損壊した家屋の敷地の用に供されていた土地に対して課する平成二十九年度以後の年度分の固定資産税について適用し、同日前に発生した旧法第三百四十九条の三の三第一項に規定する震災等により滅失し、又は損壊した家屋の敷地の用に供されていた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-4291-2/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-3 The provisions of Article 349-3-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on land that had been used as the site of a house that was destroyed or damaged by an earthquake or other disaster prescribed in that paragraph (referred to as "earthquake or other disaster" in the following paragraph and paragraph (6)) that occurred on or after April 1, 2016, and the provisions then in force continue to govern fixed assets tax imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster prescribed in Article 349-3-3, paragraph (1) of the Former Act that occurred before that date. machine translation, not official **第四項** 新法第三百四十九条の三の四及び附則第十五条の三の二の規定は、平成二十八年四月一日以後に発生した震災等に係る新法第三百四十九条の三の四に規定する償却資産に対して課する平成二十九年度以後の年度分の固定資産税について適用する。 suppl-4291-2/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-4 The provisions of Article 349-3-4 of the New Act and Article 15-3-2 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on depreciable assets prescribed in Article 349-3-4 of the New Act relating to an earthquake or other disaster that occurred on or after April 1, 2016. machine translation, not official **第五項** 新法第三百五十二条第二項及び第三項の規定は、平成二十九年一月二日以後に新築された同条第二項に規定する居住用超高層建築物（施行日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものを除く。）に対して課する平成三十年度以後の年度分の固定資産税について適用し、同月二日前に新築された地方税法第三百四十一条第十二号に規定する区分所有に係る家屋（以下この項において「区分所有に係る家屋」という。）及び同日以後に新築された区分所有に係る家屋（施行日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものに限る。）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-4291-2/art-17/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5 The provisions of Article 352, paragraphs (2) and (3) of the New Act apply to fixed assets tax for fiscal 2018 and subsequent fiscal years imposed on a high-rise residential building prescribed in paragraph (2) of that Article that is newly constructed on or after January 2, 2017 (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before the Effective Date), and the provisions then in force continue to govern fixed assets tax imposed on a building held in unit ownership prescribed in Article 341, item (xii) of the Local Tax Act (hereinafter referred to in this paragraph as a "building held in unit ownership") that was newly constructed before January 2, 2017 and on a building held in unit ownership newly constructed on or after that date (limited to one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before the Effective Date). machine translation, not official **第六項** 新法第三百五十二条の三及び附則第十五条の十一の規定は、平成二十八年四月一日以後に発生した震災等に係る新法第三百五十二条の三に規定する家屋に対して課する平成二十九年度以後の年度分の固定資産税について適用する。 suppl-4291-2/art-17/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-6 The provisions of Article 352-3 of the New Act and Article 15-11 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in Article 352-3 of the New Act relating to an earthquake or other disaster that occurred on or after April 1, 2016. machine translation, not official **第七項** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日の翌日から平成二十九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-4291-2/art-17/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-7 With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that is newly acquired during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) through March 31, 2017, the provisions then in force continue to govern. machine translation, not official **第八項** 平成二十六年四月一日から平成二十八年九月三十日までの間に取得された旧法附則第十五条第二十七項に規定する基準適合表示車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-4291-2/art-17/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-8 With regard to fixed assets tax imposed on a vehicle displaying conformity with standards prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that is acquired during the period from April 1, 2014 through September 30, 2016, the provisions then in force continue to govern. machine translation, not official **第九項** 平成二十五年四月一日から平成二十九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三十六項に規定する管理協定に係る同項に規定する協定倉庫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-4291-2/art-17/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-9 With regard to fixed assets tax imposed on an agreed warehouse prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern. machine translation, not official **第十項** 水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日から平成二十九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-4291-2/art-17/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-10 With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that is acquired during the period from the date of enforcement of the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) through March 31, 2017, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成二十六年四月一日から平成二十九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四十項に規定する機器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-4291-2/art-17/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-11 With regard to fixed assets tax imposed on devices prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that are newly acquired during the period from April 1, 2014 through March 31, 2017, the provisions then in force continue to govern. machine translation, not official **第十二項** 中小企業の新たな事業活動の促進に関する法律の一部を改正する法律（平成二十八年法律第五十八号）の施行の日から平成二十九年三月三十一日までの期間（以下この項において「旧適用期間」という。）に旧法附則第十五条第四十六項に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条第四十六項に規定する取得をいう。以下この項において同じ。）をした同条第四十六項に規定する経営力向上設備等に該当する機械及び装置（中小事業者等が、同項に規定するリース取引（以下この項において「リース取引」という。）に係る契約により機械及び装置を引き渡して使用させる事業を行う者が旧適用期間に取得をした同条第四十六項に規定する経営力向上設備等に該当する機械及び装置を、旧適用期間にリース取引により引渡しを受けた場合における当該機械及び装置を含む。）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-4291-2/art-17/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-12 With regard to fixed assets tax imposed on machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act and that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this paragraph as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of New Business Activities of Small and Medium-sized Enterprises (Act No. 58 of 2016) through March 31, 2017 (hereinafter referred to in this paragraph as the "former application period") (including, where small and medium-sized business operators, etc. took delivery during the former application period by a lease transaction of machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired during the former application period by a person who conducts a business of delivering and allowing the use of machinery and equipment under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this paragraph as a "lease transaction"), that machinery and equipment), the provisions then in force continue to govern. machine translation, not official **第十三項** 施行日から附則第一条第八号に掲げる規定の施行の日の前日までの間における新法附則第十七条の二第五項の表附則第十五条第十三項、第十九項、第二十二項、第二十三項、第二十六項、第四十二項、第四十四項及び第四十五項、第十五条の二第二項並びに第十五条の三の項及び新法附則第十七条の二第六項の表附則第十五条第十三項、第十九項、第二十二項、第二十三項、第二十六項、第四十二項、第四十四項及び第四十五項、第十五条の二第二項並びに第十五条の三の項の規定の適用については、これらの規定中「、第四十四項及び第四十五項」とあるのは、「及び第四十四項」とする。 suppl-4291-2/art-17/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-13 With regard to the application of the provisions of the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44) and (45), Article 15-2, paragraph (2) and Article 15-3 in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44) and (45), Article 15-2, paragraph (2) and Article 15-3 in the table in paragraph (6) of that Article, during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions, the phrase "(42), (44) and (45)" in those provisions is deemed to be replaced with "(42) and (44)". machine translation, not official --- ## Cites - suppl-4291-2/art-17/par-2: 新法第三百四十九条の三第二十八項から第三十項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/en/local-tax-act/art-349-3/par-27 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-27 - suppl-4291-2/art-17/par-2: 新法第三百四十九条の三第二十八項から第三十項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/en/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28 - suppl-4291-2/art-17/par-2: 新法第三百四十九条の三第二十八項から第三十項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4291-2/art-17/par-3: 新法第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-1 - suppl-4291-2/art-17/par-3: 次項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-4291-2/art-17/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-4 - suppl-4291-2/art-17/par-3: 第六項 → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-4291-2/art-17/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-6 - suppl-4291-2/art-17/par-4: 新法第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/art-349-3-4 · https://japanlaw.org/l/325AC0000000226/art-349-3-4 - suppl-4291-2/art-17/par-5: 新法第三百五十二条第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/en/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2 - suppl-4291-2/art-17/par-5: 第三項 → 地方税法 第三百五十二条第三項 (Article 352, paragraph (3)), art-352/par-3 — https://japanlaw.org/en/local-tax-act/art-352/par-3 · https://japanlaw.org/l/325AC0000000226/art-352/par-3 - suppl-4291-2/art-17/par-5: 地方税法第三百四十一条第十二号 → 地方税法 第三百四十一条第一項第十二号 (Article 341, paragraph (1), item (xii)), art-341/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-341/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-12 - suppl-4291-2/art-17/par-5: この項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-4291-2/art-17/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5 - suppl-4291-2/art-17/par-6: 新法第三百五十二条の三 → 地方税法 第三百五十二条の三 (Article 352-3), art-352-3 — https://japanlaw.org/en/local-tax-act/art-352-3 · https://japanlaw.org/l/325AC0000000226/art-352-3 - suppl-4291-2/art-17/par-12: この項 → 地方税法 附則第十七条第十二項 (Supplementary Provisions, Article 17, paragraph (12)), suppl-4291-2/art-17/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-12 - suppl-4291-2/art-17/par-13: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4291-2/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-8 - suppl-4291-2/art-17/par-13: 新法附則第十七条の二第五項 → 地方税法 附則第十七条の二第五項 (Supplementary Provisions, Article 17-2, paragraph (5)), suppl-3251-226/art-17-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5 - suppl-4291-2/art-17/par-13: 新法附則第十七条の二第六項 → 地方税法 附則第十七条の二第六項 (Supplementary Provisions, Article 17-2, paragraph (6)), suppl-3251-226/art-17-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10/par-1 - 地方税法 附則第十七条第三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-3 - 地方税法 附則第十七条第五項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5 - 地方税法 附則第十七条第十二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-12 --- ## 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-20261027T214204-296, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-296, 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