# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13. 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: 第十三条 (Supplementary Provisions, Article 13) — address `suppl-5031-7/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13 - 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. --- ### 第十三条 suppl-5031-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13 **第一項** 令和三年四月一日から令和五年三月三十一日までの期間（以下この項において「適用期間」という。）内に附則第一条第四号に掲げる規定による改正前の地方税法附則第六十四条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。）をした同条に規定する特例対象資産（以下この項において「特例対象資産」という。）（中小事業者等が、同条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。）に係る契約により特例対象資産を引き渡して使用させる事業を行う者が適用期間内に取得をした同条に規定する先端設備等に該当する特例対象資産を、適用期間内にリース取引により引渡しを受けた場合における当該特例対象資産を含む。）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-5031-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 The provisions then in force continue to govern fixed assets tax imposed on assets eligible for the special measure prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; the same applies hereinafter in this paragraph) during the period from April 1, 2021 to March 31, 2023 (hereinafter referred to as the "application period" in this paragraph) (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; hereinafter referred to as a "lease transaction" in this paragraph), where those assets eligible for the special measure correspond to the advanced equipment, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment that was acquired during the application period by a person who carries on the business of delivering assets eligible for the special measure for use under a contract relating to the lease transaction). machine translation, not official **第二項** 前項の規定によりなお従前の例によることとされた附則第一条第四号に掲げる規定による改正前の地方税法附則第六十四条の規定の適用がある場合における同法附則第六十四条の二及び第六十四条の三の規定の適用については、なお従前の例による。 suppl-5031-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-2 In the case where Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, applies, the provisions then in force continue to govern the application of Articles 64-2 and 64-3 of the Supplementary Provisions of that Act. machine translation, not official --- ## Cites - suppl-5031-7/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 - suppl-5031-7/art-13/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5031-7/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4 - suppl-5031-7/art-13/par-2: 前項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 - suppl-5031-7/art-13/par-2: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5031-7/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-1 - 地方税法 附則第七十三条第一項（基準財政収入額の算定方法の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-73/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73/par-1 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4 - 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 - 地方税法 附則第十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/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-20261027T214204-304, 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