# 地方税法 / Local Tax Act — 第三十九条 (Supplementary Provisions, Article 39)

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- 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: 第三十九条 (Supplementary Provisions, Article 39) — address `suppl-3361-74/art-39`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-39
- 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.

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### 第三十九条
<sup>suppl-3361-74/art-39 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-39</sup>

**第一項**  新法第三百四十九条の三第三項の規定は、昭和三十五年一月二日以後において新設された同法同条同項の償却資産について、昭和三十六年度分の固定資産税から適用する。
<sup>suppl-3361-74/art-39/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-39/par-1</sup>
The provisions of Article 349-3, paragraph (3) of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1960.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3361-74/art-39/par-1: 新法第三百四十九条の三第三項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-2
- suppl-3361-74/art-39/par-1: 同条 → 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

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## 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-20261027T214204-231, 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