# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（固定資産税に関する規定の適用） — address `suppl-3321-60/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-21 - 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. --- ### 第二十一条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3321-60/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-21 **第一項** 新法第三百四十九条の五の規定は、この法律の施行前において建設された工場又は発電所の用に供する償却資産で、当該工場又は発電所が建設された日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度から昭和三十二年度までの年度の数が五をこえないものの昭和三十二年度分以後の固定資産税についても適用する。この場合において、当該償却資産について新法第三百四十九条の五の規定が適用されたとすれば、同条同項の第一適用年度が、昭和二十八年度であるものにあつては昭和三十二年度をもつて第五適用年度とし、昭和二十九年度であるものにあつては昭和三十二年度をもつて第四適用年度とし、昭和三十年度であるものにあつては昭和三十二年度をもつて第三適用年度とし、昭和三十一年度であるものにあつては昭和三十二年度をもつて第二適用年度とし、昭和三十二年度であるものにあつては同年度をもつて第一適用年度とする。 suppl-3321-60/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-21/par-1 The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1957 and after on depreciable assets used for a factory or power station constructed before the enforcement of this Act, for which the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which that factory or power station was constructed (or, where that date is January 1, the year that includes that date) through fiscal year 1957 does not exceed five. In this case, if the provisions of Article 349-5 of the New Act were applied to those depreciable assets, for those whose first application year under paragraph (1) of that Article is fiscal year 1953, fiscal year 1957 is deemed to be the fifth application year; for those whose first application year is fiscal year 1954, fiscal year 1957 is deemed to be the fourth application year; for those whose first application year is fiscal year 1955, fiscal year 1957 is deemed to be the third application year; for those whose first application year is fiscal year 1956, fiscal year 1957 is deemed to be the second application year; and for those whose first application year is fiscal year 1957, that fiscal year is deemed to be the first application year. machine translation, not official **第二項** 地方税法の一部を改正する法律（昭和三十年法律第百十二号）附則第二十五項及び第二十六項の規定は、新法第三百四十九条の五の規定の適用を受ける水力発電所の用に供する償却資産（当該償却資産で前項の規定の適用を受けるものを含む。）については、適用しない。 suppl-3321-60/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-21/par-2 The provisions of paragraphs (25) and (26) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 112 of 1955) do not apply to depreciable assets used for a hydroelectric power station to which the provisions of Article 349-5 of the New Act apply (including those depreciable assets to which the provisions of the preceding paragraph apply). machine translation, not official --- ## Cites - suppl-3321-60/art-21/par-1: 新法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 - suppl-3321-60/art-21/par-2: 新法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 - suppl-3321-60/art-21/par-2: 前項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-3321-60/art-21/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-21/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十一条第二項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-21/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-20261027T214204-229, 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