# 地方税法 / Local Tax Act — 第七百四十条 (Article 740) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-740. 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: 第七百四十条 (Article 740)（大規模の償却資産に対する道府県の課税権） — address `art-740` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-740 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-740 - 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. --- ### 第七百四十条（大規模の償却資産に対する道府県の課税権） — Prefectural Taxing Authority over Large-Scale Depreciable Assets caption: machine translation, not official art-740 · https://japanlaw.org/ja/local-tax-act/art-740 · https://japanlaw.org/l/325AC0000000226/art-740 **第一項** 大規模の償却資産（新設大規模償却資産を含む。以下この節において同じ。）が所在する市町村（第三百八十九条第一項の規定による配分の結果大規模の償却資産が所在することとなる市町村を含む。以下この条において同じ。）を包括する道府県は、普通税として、第四条第二項各号に掲げるものを課するほか、当該大規模の償却資産に対し、当該大規模の償却資産の価額（第三百四十九条の二、第三百四十九条の三又は第三百四十九条の三の四の規定により固定資産税の課税標準となるべき額をいう。）のうち第三百四十九条の四及び第三百四十九条の五の規定により当該大規模の償却資産が所在する市町村が課することができる固定資産税の課税標準となるべき金額を超える部分の金額を課税標準として、固定資産税を課するものとする。 art-740/par-1 · https://japanlaw.org/ja/local-tax-act/art-740/par-1 · https://japanlaw.org/l/325AC0000000226/art-740/par-1 A prefecture that encompasses a municipality in which large-scale depreciable assets (including newly built large-scale depreciable assets; the same applies hereinafter in this Section) are located (including a municipality in which large-scale depreciable assets come to be located as a result of allocation under the provisions of Article 389, paragraph (1); the same applies hereinafter in this Article) is to impose, as ordinary taxes, the taxes listed in the items of Article 4, paragraph (2) and, in addition, fixed assets tax on those large-scale depreciable assets, with the tax base being the portion of the value of those large-scale depreciable assets (meaning the amount that is to be the tax base of fixed assets tax pursuant to the provisions of Article 349-2, Article 349-3 or Article 349-3-4) exceeding the amount that is to be the tax base of fixed assets tax that the municipality in which those large-scale depreciable assets are located may impose pursuant to the provisions of Articles 349-4 and 349-5. machine translation, not official --- ## Cites - art-740/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/ja/local-tax-act/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-1 - art-740/par-1: この条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/art-740 · https://japanlaw.org/l/325AC0000000226/art-740 - art-740/par-1: 第四条第二項 → 地方税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-4/par-2 - art-740/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2 - art-740/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - art-740/par-1: 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/ja/local-tax-act/art-349-3-4 · https://japanlaw.org/l/325AC0000000226/art-349-3-4 - art-740/par-1: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/ja/local-tax-act/art-349-4 · https://japanlaw.org/l/325AC0000000226/art-349-4 - art-740/par-1: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/ja/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第三百四十九条の五第一項（新設大規模償却資産に対する固定資産税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/art-349-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-1 - 地方税法 第七百四十条第一項（大規模の償却資産に対する道府県の課税権） — https://japanlaw.org/ja/local-tax-act/art-740/par-1 · https://japanlaw.org/l/325AC0000000226/art-740/par-1 - 地方税法 第七百四十二条第一項（大規模の償却資産の指定等） — https://japanlaw.org/ja/local-tax-act/art-742/par-1 · https://japanlaw.org/l/325AC0000000226/art-742/par-1 - 地方税法 第七百四十二条第二項（大規模の償却資産の指定等） — https://japanlaw.org/ja/local-tax-act/art-742/par-2 · https://japanlaw.org/l/325AC0000000226/art-742/par-2 - 地方税法 第七百四十七条第一項（指定都市の指定があつた場合の大規模の償却資産に対する固定資産税の特例） — https://japanlaw.org/ja/local-tax-act/art-747/par-1 · https://japanlaw.org/l/325AC0000000226/art-747/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-20261027T214204-179, 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