# 地方税法 / Local Tax Act — 第三十五条 (Supplementary Provisions, Article 35)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-35. 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: 第三十五条 (Supplementary Provisions, Article 35) — address `suppl-3371-51/art-35`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-35
- 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.

---

### 第三十五条
<sup>suppl-3371-51/art-35 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-35</sup>

**第一項**  新法第三百四十九条の三第十五項及び第十六項の規定は、昭和三十六年一月二日以後において新設されたこれらの規定に規定する機械設備等について、昭和三十七年度分の固定資産税から適用する。
<sup>suppl-3371-51/art-35/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-35/par-1</sup>
The provisions of Article 349-3, paragraphs (15) and (16) of the New Act apply, from fixed assets tax for fiscal year 1962, to machinery and facilities, etc. prescribed in those provisions that were newly established on or after January 2, 1961.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3371-51/art-35/par-1: 新法第三百四十九条の三第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14
- suppl-3371-51/art-35/par-1: 第十六項 → 地方税法 第三百四十九条の三第十五項 (Article 349-3, paragraph (15)), art-349-3/par-15 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-15 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-15

---

## 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