# 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-5051-1/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-5051-1/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-5051-1/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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-5051-1/art-16 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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、令和五年度以後の年度分の固定資産税について適用し、令和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-5051-1/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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 2023, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2022. machine translation, not official **第二項** 新法第三百五十三条第一項及び第三百九十六条第一項の規定は、二号施行日以後に行われるこれらの規定による質問、検査又は提示若しくは提出の要求について適用し、二号施行日前に行われた旧法第三百五十三条第一項及び第三百九十六条第一項の規定による質問、検査又は提示若しくは提出の要求については、なお従前の例による。 suppl-5051-1/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-2 The provisions of Article 353, paragraph (1) and Article 396, paragraph (1) of the New Act apply to questioning, inspection, or a demand for presentation or submission under those provisions made on or after the Item 2 Effective Date, and the provisions then in force continue to govern questioning, inspection, or a demand for presentation or submission under Article 353, paragraph (1) and Article 396, paragraph (1) of the Former Act made before the Item 2 Effective Date. machine translation, not official **第三項** 新法第三百九十三条第二項及び第三項の規定は、令和七年度以後の年度分の固定資産税について適用し、令和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-5051-1/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-3 The provisions of Article 393, paragraphs (2) and (3) of the New Act apply from fixed assets tax for fiscal year 2025, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2024. machine translation, not official **第四項** 平成三十一年四月一日から令和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-5051-1/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-4 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 April 1, 2019 to March 31, 2023. machine translation, not official **第五項** 平成三十一年四月一日から令和五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八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-5051-1/art-16/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-5 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2019 to March 31, 2023. machine translation, not official **第六項** 平成二十七年四月一日から令和五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十五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-5051-1/art-16/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-6 The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023. machine translation, not official **第七項** 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十年法律第四十九号）の施行の日から令和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十八項に規定する家屋又は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-5051-1/art-16/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-7 The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in Article 15, paragraph (18) 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 Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023. machine translation, not official **第八項** 平成二十五年四月一日から令和五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二十七項に規定する鉄道施設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-5051-1/art-16/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-8 The provisions then in force continue to govern fixed assets tax imposed on railway facilities prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2013 to March 31, 2023. machine translation, not official **第九項** 平成二十九年四月一日から令和五年三月三十一日までの間に受けた旧法附則第十五条第三十三項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定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-5051-1/art-16/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-9 The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for the specified workplace-based childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, in relation to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023. machine translation, not official **第十項** 令和三年四月一日から令和五年三月三十一日までの間に取得（共有持分の取得を含む。）又は改良が行われた旧法附則第十六条の二第十一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-5051-1/art-16/par-10 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-10 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2021 to March 31, 2023. machine translation, not official **第十一項** 施行日から附則第一条第九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九項、第十六項、第十九項、第三十一項から第三十五項まで、第三十八項、第三十九項、第四十三項及び第四十六項、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九項、第十六項、第十九項、第三十一項から第三十五項まで、第三十八項、第三十九項、第四十三項及び第四十六項、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「、第四十三項及び第四十六項」とあるのは、「及び第四十三項」とする。 suppl-5051-1/art-16/par-11 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-16/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-11 With regard to the application of the provisions in the rows for Article 15, paragraphs (9), (16), (19), (31) through (35), (38), (39), (43) and (46), 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 (9), (16), (19), (31) through (35), (38), (39), (43) and (46), 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 (ix) of the Supplementary Provisions, the phrase ", (43) and (46)" in those provisions is deemed to be replaced with "and (43)". machine translation, not official --- ## Cites - suppl-5051-1/art-16/par-2: 新法第三百五十三条第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/local-tax-act/art-353/par-1 · https://japanlaw.org/l/325AC0000000226/art-353/par-1 - suppl-5051-1/art-16/par-2: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1 - suppl-5051-1/art-16/par-3: 新法第三百九十三条第二項 → 地方税法 第三百九十三条第二項 (Article 393, paragraph (2)), art-393/par-2 — https://japanlaw.org/en/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2 - suppl-5051-1/art-16/par-3: 第三項 → 地方税法 第三百九十三条第三項 (Article 393, paragraph (3)), art-393/par-3 — https://japanlaw.org/en/local-tax-act/art-393/par-3 · https://japanlaw.org/l/325AC0000000226/art-393/par-3 - suppl-5051-1/art-16/par-11: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5051-1/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-9 - suppl-5051-1/art-16/par-11: 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-5051-1/art-16/par-11: 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 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-3 - 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/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-20261027T214204-306, 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