# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（固定資産税に関する経過措置） — address `suppl-5061-4/art-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20 - 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. --- ### 第二十条（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-5061-4/art-20 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20 **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、令和六年度以後の年度分の固定資産税について適用し、令和五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-5061-4/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-1 Except where otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax through fiscal 2023. machine translation, not official **第二項** 令和四年四月一日から令和六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一項に規定する施設又は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-5061-4/art-20/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-2 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024. machine translation, not official **第三項** 令和四年四月一日から令和六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二項に規定する施設又は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-5061-4/art-20/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-3 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024. machine translation, not official **第四項** 令和二年四月一日から令和六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十八項に規定する機械その他の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-5061-4/art-20/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-4 The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2020 to March 31, 2024. machine translation, not official **第五項** 令和二年四月一日から令和六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二十五項に規定する特定再生可能エネルギー発電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-5061-4/art-20/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-5 The provisions then in force continue to govern fixed assets tax imposed on specified renewable energy power generation facilities prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2020 to March 31, 2024. machine translation, not official **第六項** 平成二十九年四月一日から令和六年三月三十一日までの間に受けた旧法附則第十五条第三十二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-5061-4/art-20/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-6 The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to government subsidies prescribed in that paragraph that were received during the period from April 1, 2017 to March 31, 2024. machine translation, not official **第七項** 都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日から令和六年三月三十一日までの間に整備された旧法附則第十五条第三十九項に規定する滞在快適性等向上施設等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-5061-4/art-20/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-7 The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for facilities for improving amenity of stay, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were developed during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024. machine translation, not official **第八項** 令和四年四月一日から令和六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六第二項に規定する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-5061-4/art-20/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-8 The provisions then in force continue to govern fixed assets tax imposed on housing prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2022 to March 31, 2024. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（保全差押えに関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-3/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-20261027T202151-361, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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