# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（固定資産税に関する経過措置） — address `suppl-4311-2/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16 - 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. --- ### 第十六条（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-4311-2/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16 **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、令和元年度以後の年度分の固定資産税について適用し、平成三十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-4311-2/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2019, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2018. machine translation, not official **第二項** 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。第四項において「平成二十三年改正法」という。）の施行の日の翌日から平成三十一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-4311-2/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-2 The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; referred to as the "2011 Local Tax Act, etc. Amendment Act" in paragraph (4)) to March 31, 2019. machine translation, not official **第三項** 平成二十九年四月一日から平成三十一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-4311-2/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-3 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2017 to March 31, 2019. machine translation, not official **第四項** 平成二十三年改正法の施行の日の翌日から平成三十一年三月三十一日までの間に新たに製造された旧法附則第十五条第十六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-4311-2/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-4 The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2019. machine translation, not official **第五項** 平成二十七年四月一日から平成三十一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三十三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-4311-2/art-16/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-5 The provisions then in force continue to govern fixed assets tax imposed on machinery prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2015 to March 31, 2019. machine translation, not official **第六項** 平成二十八年四月一日から平成三十一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-4311-2/art-16/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-6 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2016 to March 31, 2019. machine translation, not official **第七項** 施行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、第二十項、第二十三項、第二十四項、第二十七項、第四十三項から第四十五項まで及び第四十八項から第五十項まで、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、第二十項、第二十三項、第二十四項、第二十七項、第四十三項から第四十五項まで及び第四十八項から第五十項まで、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「及び第四十八項から第五十項まで」とあるのは、「、第四十八項及び第四十九項」とする。 suppl-4311-2/art-16/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-7 With regard to the application of the provisions in the rows for Article 15, paragraphs (13), (20), (23), (24), (27), (43) through (45) and (48) through (50), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act and in the rows for Article 15, paragraphs (13), (20), (23), (24), (27), (43) through (45) and (48) through (50), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions, the phrase "and (48) through (50)" in those provisions is deemed to be replaced with ", (48) and (49)". machine translation, not official --- ## Cites - suppl-4311-2/art-16/par-2: 第四項 → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4311-2/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-4 - suppl-4311-2/art-16/par-7: 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-4311-2/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-11 - suppl-4311-2/art-16/par-7: 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-4311-2/art-16/par-7: 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 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十六条第二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-2 --- ## 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-20261027T214204-301, 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