# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（固定資産税に関する規定の適用） — address `suppl-3381-80/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18 - 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. --- ### 第十八条（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-3381-80/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18 **第一項** 新法第三百四十三条第八項、第三百四十八条第二項第十一号の三及び第三百四十九条の三第九項の規定は、昭和三十八年度分の固定資産税から適用し、昭和三十七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-3381-80/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18/par-1 The provisions of Article 343, paragraph (8), Article 348, paragraph (2), item (xi)-3 and Article 349-3, paragraph (9) of the New Act apply from fixed assets tax for fiscal year 1963, and the provisions then in force continue to govern fixed assets tax through fiscal year 1962. machine translation, not official --- ## Cites - suppl-3381-80/art-18/par-1: 新法第三百四十三条第八項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/ja/local-tax-act/art-343/par-9 · https://japanlaw.org/l/325AC0000000226/art-343/par-9 - suppl-3381-80/art-18/par-1: 第三百四十八条第二項第十一号の三 → 地方税法 第三百四十八条第二項第十一号の三 (Article 348, paragraph (2), item (xi-3)), art-348/par-2/item-11-3 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-11-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-11-3 - suppl-3381-80/art-18/par-1: 第三百四十九条の三第九項 → 地方税法 第三百四十九条の三第八項 (Article 349-3, paragraph (8)), art-349-3/par-8 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1/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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27