# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3401-35. 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: 附　則 (Supplementary Provisions) — address `suppl-3401-35` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35 - 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. --- ## 附　則 昭和四〇年三月三一日法律第三五号 suppl-3401-35 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3401-35/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-1 **第一項** この法律は、昭和四十年四月一日から施行する。ただし、第四百八十九条第一項及び第二項の改正規定は昭和四十年六月一日から、第百四十九条の改正規定は昭和四十一年四月一日から施行する。 suppl-3401-35/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-1/par-1 This Act comes into effect on April 1, 1965; provided, however, that the provisions amending Article 489, paragraphs (1) and (2) come into effect on June 1, 1965, and the provision amending Article 149 comes into effect on April 1, 1966. machine translation, not official ### 第二条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3401-35/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2 **第一項** 別段の定めがあるものを除き、この法律による改正後の地方税法（以下「新法」という。）の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）の属する事業年度分の法人の道府県民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下同じ。）から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。 suppl-3401-35/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") relating to corporate prefectural inhabitant tax apply from corporate prefectural inhabitant tax for the business year that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate prefectural inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate prefectural inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人の施行日の属する事業年度が六月をこえる場合において、当該法人の当該事業年度分の法人の道府県民税に係るこの法律による改正前の地方税法（以下「旧法」という。）第五十三条第一項及び第三項（法人税法（昭和二十二年法律第二十八号）第十九条又は第二十条の規定に係る部分に限る。）の規定による申告納付の期限が同日前であるときは、当該法人がこれらの規定により申告納付した、又は申告納付すべきであつた法人の道府県民税については、なお従前の例による。 suppl-3401-35/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2/par-2 Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 53, paragraphs (1) and (3) (limited to the portion relating to Article 19 or 20 of the Corporation Tax Act (Act No. 28 of 1947)) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act") relating to the corporate prefectural inhabitant tax for that business year of the corporation is before that date, the provisions then in force continue to govern the corporate prefectural inhabitant tax that the corporation filed and paid, or should have filed and paid, under those provisions. machine translation, not official **第三項** 法人の施行日の属する事業年度が六月をこえる場合において、当該法人の当該事業年度分の法人の道府県民税に係る新法第五十三条第一項（法人税法（昭和四十年法律第三十四号）第七十一条第一項の規定により提出すべき法人税の申告書（同法第七十二条第一項各号に掲げる事項を記載したものを除く。）に係る部分に限る。）の規定による申告納付の期限が同日以後であるときは、当該法人の道府県民税に対する新法第五十一条第一項の規定の適用については、同項中「百分の五・五」とあるのは「百分の五・四」と、「百分の六・六」とあるのは「百分の六・五」とする。 suppl-3401-35/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2/par-3 Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 53, paragraph (1) of the New Act (limited to the portion relating to a corporation tax return to be submitted under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding one stating the matters set out in the items of Article 72, paragraph (1) of that Act)) relating to the corporate prefectural inhabitant tax for that business year of the corporation is on or after that date, then in applying Article 51, paragraph (1) of the New Act to the prefectural inhabitant tax of the corporation, the phrase "5.5/100" in that paragraph is deemed to be replaced with "5.4/100", and "6.6/100" with "6.5/100". machine translation, not official **第四項** 新法第二十四条の五第一項、第三十四条第一項及び第三十七条の三第三項の規定は、昭和四十年度分の個人の道府県民税から適用し、昭和三十九年度分までの個人の道府県民税については、なお従前の例による。 suppl-3401-35/art-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2/par-4 The provisions of Article 24-5, paragraph (1), Article 34, paragraph (1) and Article 37-3, paragraph (3) of the New Act apply from individual prefectural inhabitant tax for fiscal year 1965, and for individual prefectural inhabitant tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official ### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3401-35/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日の属する事業年度分の法人の事業税及び同日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下同じ。）から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply from corporate enterprise tax for the business year that includes the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の十三第五項の規定は、施行日以後に同条に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3401-35/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-2 The provisions of Article 72-13, paragraph (5) of the New Act apply where facts falling under that Article arise on or after the Effective Date, and where those facts arose before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日の前日までに申告期限の到来した旧法第七十二条の二十六第一項及び第六項並びに第七十二条の二十七の規定による申告書に係る法人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-3 For corporate enterprise tax relating to returns under Article 72-26, paragraphs (1) and (6) and Article 72-27 of the Former Act whose return due dates arrived by the day before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十二条の十八第一項及び第三項の規定は、昭和四十年度分の個人の事業税から適用し、昭和三十九年度分までの個人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-4 The provisions of Article 72-18, paragraphs (1) and (3) of the New Act apply from individual enterprise tax for fiscal year 1965, and for individual enterprise tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第七十二条の五十五第一項の規定は、昭和四十年三月一日以後に事業を廃止した個人に係る個人の事業税から適用し、同日前に事業を廃止した個人に係る個人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-5 The provisions of Article 72-55, paragraph (1) of the New Act apply from individual enterprise tax relating to individuals who discontinued business on or after March 1, 1965, and for individual enterprise tax relating to individuals who discontinued business before that date, the provisions then in force continue to govern. machine translation, not official ### 第四条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax caption: machine translation, not official suppl-3401-35/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4 **第一項** 新法第七十三条の二十八の二第一項の規定は、新法第七十三条の二第二項の規定により施行日以後において日本住宅公団が不動産取得税の納税義務を負うこととなるその譲渡する住宅の譲渡とあわせて譲渡する土地の取得について適用する。 suppl-3401-35/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4/par-1 The provisions of Article 73-28-2, paragraph (1) of the New Act apply to the acquisition of land transferred together with the transfer of housing that the Japan Housing Corporation transfers and in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act. machine translation, not official **第二項** 新法第七十三条の二十八の二第二項の規定は、新法第七十三条の二第二項の規定により施行日以後において日本住宅公団が不動産取得税の納税義務を負うこととなるその譲渡する住宅及び当該住宅の譲渡とあわせて譲渡する土地の取得について適用する。 suppl-3401-35/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-4/par-2 The provisions of Article 73-28-2, paragraph (2) of the New Act apply to the acquisition of housing that the Japan Housing Corporation transfers and of land transferred together with the transfer of that housing, in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act. machine translation, not official ### 第五条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3401-35/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5 **第一項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日の属する事業年度分の法人の市町村民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の市町村民税を含む。以下同じ。）から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の市町村民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税については、なお従前の例による。 suppl-3401-35/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply from corporate municipal inhabitant tax for the business year that includes the Effective Date and corporate municipal inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate municipal inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate municipal inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人の施行日の属する事業年度が六月をこえる場合において、当該法人の当該事業年度分の法人の市町村民税に係る旧法第三百二十一条の八第一項及び第三項（法人税法（昭和二十二年法律第二十八号）第十九条又は第二十条の規定に係る部分に限る。）の規定による申告納付の期限が同日前であるときは、当該法人がこれらの規定により申告納付した、又は申告納付すべきであつた法人の市町村民税については、なお従前の例による。 suppl-3401-35/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-2 Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 321-8, paragraphs (1) and (3) (limited to the portion relating to Article 19 or 20 of the Corporation Tax Act (Act No. 28 of 1947)) of the Former Act relating to the corporate municipal inhabitant tax for that business year of the corporation is before that date, the provisions then in force continue to govern the corporate municipal inhabitant tax that the corporation filed and paid, or should have filed and paid, under those provisions. machine translation, not official **第三項** 法人の施行日の属する事業年度が六月をこえる場合において、当該法人の当該事業年度分の法人の市町村民税に係る新法第三百二十一条の八第一項（法人税法（昭和四十年法律第三十四号）第七十一条第一項の規定により提出すべき法人税の申告書（同法第七十二条第一項各号に掲げる事項を記載したものを除く。）に係る部分に限る。）の規定による申告納付の期限が同日以後であるときは、当該法人の市町村民税に対する新法第三百十四条の六第一項の規定の適用については、同項中「百分の八・四」とあるのは「百分の八・一」と、「百分の十・一」とあるのは「百分の九・七」とする。 suppl-3401-35/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-3 Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 321-8, paragraph (1) of the New Act (limited to the portion relating to a corporation tax return to be submitted under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding one stating the matters set out in the items of Article 72, paragraph (1) of that Act)) relating to the corporate municipal inhabitant tax for that business year of the corporation is on or after that date, then in applying Article 314-6, paragraph (1) of the New Act to the municipal inhabitant tax of the corporation, the phrase "8.4/100" in that paragraph is deemed to be replaced with "8.1/100", and "10.1/100" with "9.7/100". machine translation, not official **第四項** 新法第二百九十五条第一項、第三百十四条の二第一項及び第三百十四条の八第三項の規定は、昭和四十年度分の個人の市町村民税から適用し、昭和三十九年度分までの個人の市町村民税については、なお従前の例による。 suppl-3401-35/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-4 The provisions of Article 295, paragraph (1), Article 314-2, paragraph (1) and Article 314-8, paragraph (3) of the New Act apply from individual municipal inhabitant tax for fiscal year 1965, and for individual municipal inhabitant tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official ### 第六条（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-3401-35/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和四十年度分の固定資産税から適用し、昭和三十九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-3401-35/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1965, and for fixed assets tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十三条第七項の規定は、昭和四十一年度分の固定資産税から適用し、昭和四十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-3401-35/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-2 The provisions of Article 343, paragraph (7) of the New Act apply from fixed assets tax for fiscal year 1966, and for fixed assets tax up to fiscal year 1965, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十八条第二項第六号の六の規定は、昭和三十九年四月一日以後において新設された同号に規定する機械その他の設備について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-3 The provisions of Article 348, paragraph (2), item (vi)-6 of the New Act apply to the machines and other equipment prescribed in that item that are newly established on or after April 1, 1964, from fixed assets tax for fiscal year 1965. machine translation, not official **第四項** 新法第三百四十九条の三第二項の規定中営業路線の軌道の中心間隔を拡張するために敷設した同項に規定する構築物に関する部分は、昭和三十九年一月二日以後において敷設された当該構築物について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-4 The provisions of Article 349-3, paragraph (2) of the New Act, with respect to the structures prescribed in that paragraph that are laid in order to widen the distance between the centers of the tracks of business lines, apply to those structures laid on or after January 2, 1964, from fixed assets tax for fiscal year 1965. machine translation, not official **第五項** 新法第三百四十九条の三第四項の規定は、昭和三十九年一月二日以後において新設された租税特別措置法第四十三条第一項の規定の適用を受ける同項の表の第四号に掲げる機械その他の設備（租税特別措置法の一部を改正する法律（昭和四十年法律第三十二号）による改正前の租税特別措置法第四十三条第一項第三号の規定の適用を受ける機械その他の設備を含む。）又は同法第十二条第一項若しくは第四十四条第一項の規定の適用を受ける機械及び設備（地方税法等の一部を改正する法律（昭和三十九年法律第二十九号）附則第十三条の規定によりなおその効力を有するものとされている同法による改正前の地方税法第三百四十九条の三第四項の規定の適用を受ける機械設備等を除く。）について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-5 The provisions of Article 349-3, paragraph (4) of the New Act apply, from fixed assets tax for fiscal year 1965, to the machines and other equipment listed in item (iv) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation that are newly established on or after January 2, 1964 and are subject to the application of that paragraph (including machines and other equipment subject to the application of Article 43, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 32 of 1965)), or to the machines and facilities subject to the application of Article 12, paragraph (1) or Article 44, paragraph (1) of that Act (excluding the machinery and facilities, etc. subject to the application of Article 349-3, paragraph (4) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 29 of 1964) that remains in force pursuant to Article 13 of the Supplementary Provisions of that Act). machine translation, not official **第六項** 新法第三百四十九条の三第十八項の規定は、昭和三十九年一月二日以後において敷設された同項に規定する構築物について、昭和四十年度分の固定資産税から適用する。 suppl-3401-35/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-6 The provisions of Article 349-3, paragraph (18) of the New Act apply to the structures prescribed in that paragraph that are laid on or after January 2, 1964, from fixed assets tax for fiscal year 1965. machine translation, not official **第七項** 新法第三百四十九条の五の規定は、施行日前において建設された一の工場又は発電所若しくは変電所（以下「一の工場」という。）（一の工場に増設された設備で一の工場に類すると認められるものを含む。以下同じ。）の用に供する償却資産で、当該一の工場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四十年度までの年度の数が五をこえないもの（次項の規定の適用を受けるものを除く。）の昭和四十年度分以後の固定資産税についても適用する。 suppl-3401-35/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-7 The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1965 and thereafter on depreciable assets used for a single factory, or a power station or substation, constructed before the Effective Date (hereinafter referred to as a "single factory") (including facilities added to a single factory that are recognized as being similar to a single factory; the same applies hereinafter), where 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 single factory was constructed (where that date is January 1, the year that includes that date) through fiscal year 1965 does not exceed five (excluding those subject to the application of the following paragraph). machine translation, not official **第八項** 昭和三十九年一月一日以前において建設された一の工場の用に供する償却資産で、昭和三十九年度分の固定資産税の課税標準となるべき金額を算定する場合において旧法第三百四十九条の五の規定の適用を受けていたものについては、昭和四十年度から同条の規定がなおその効力を有するものとした場合において同条の規定の適用を受けることができる年度までの各年度分の固定資産税に限り、当該償却資産をもつて新法第三百四十九条の五に規定する新設大規模償却資産とみなして同条の規定を適用する。この場合においては、旧法第三百四十九条の五の規定がなおその効力を有するものとした場合において当該償却資産に係る同条に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度又は第五適用年度に該当する年度は、それぞれ当該償却資産に係る新法第三百四十九条の五第一項に規定する第一適用年度又は同条第二項に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度若しくは第五適用年度とみなす。 suppl-3401-35/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-8 For depreciable assets used for a single factory constructed on or before January 1, 1964 that were subject to the application of Article 349-5 of the Former Act when calculating the amount to become the tax base of fixed assets tax for fiscal year 1964, Article 349-5 of the New Act is applied, only for fixed assets tax for each fiscal year from fiscal year 1965 through the fiscal year in which that Article could be applied if the provisions of that Article of the Former Act had remained in force, by deeming those depreciable assets to be newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act. In this case, the fiscal year corresponding to the first application year, second application year, third application year, fourth application year or fifth application year prescribed in Article 349-5 of the Former Act, if the provisions of that Article of the Former Act had remained in force with respect to those depreciable assets, is deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act with respect to those depreciable assets, or the first application year, second application year, third application year, fourth application year or fifth application year prescribed in paragraph (2) of that Article. machine translation, not official ### 第七条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax caption: machine translation, not official suppl-3401-35/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7 **第一項** 新法第四百八十九条第一項、第三項及び第六項から第八項までの規定は、昭和四十年六月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、同年五月三十一日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3401-35/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7/par-1 The provisions of Article 489, paragraphs (1) and (3) and paragraphs (6) through (8) of the New Act apply from the portion on or after June 1, 1965 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to May 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四百九十条の二の規定は、昭和四十年四月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、同年三月三十一日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3401-35/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7/par-2 The provisions of Article 490-2 of the New Act apply from the portion on or after April 1, 1965 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to March 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern. machine translation, not official ### 第八条（都の特例に関する規定の適用） — Application of Provisions on Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3401-35/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-8 **第一項** 新法第七百三十四条第三項の規定は、施行日の属する事業年度分の法人の都民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の都民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の都民税を含む。以下同じ。）から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の都民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の都民税については、なお従前の例による。 suppl-3401-35/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-8/par-1 The provisions of Article 734, paragraph (3) of the New Act apply from corporate Tokyo inhabitant tax for the business year that includes the Effective Date and corporate Tokyo inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate Tokyo inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate Tokyo inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate Tokyo inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official ### 第九条（旧法の規定に基づいて課し、又は課すべきであつた地方税の取扱い） — Treatment of Local Tax Imposed, or That Should Have Been Imposed, Under the Provisions of the Former Act caption: machine translation, not official suppl-3401-35/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-9 **第一項** 旧法の規定に基づいて課し、又は課すべきであつた地方税については、なお従前の例による。 suppl-3401-35/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-9/par-1 For local tax imposed, or that should have been imposed, under the provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions caption: machine translation, not official suppl-3401-35/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-10 **第一項** 施行日前にした法人の道府県民税、法人の市町村民税及び法人の事業税に係る行為並びにこの附則の規定によりなお従前の例によることとされるこれらの税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3401-35/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-10/par-1 For the application of penal provisions to acts committed before the Effective Date relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax, and to acts committed on or after the Effective Date relating to those taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3401-35/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-11 **第一項** 前各条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3401-35/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-11/par-1 Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3401-35/art-2/par-3: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3401-35/art-2/par-3: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3401-35/art-2/par-4: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-3401-35/art-2/par-4: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1 - suppl-3401-35/art-3/par-2: 新法第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5 - suppl-3401-35/art-3/par-2: 同条 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/ja/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13 - suppl-3401-35/art-3/par-4: 新法第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1 - suppl-3401-35/art-3/par-5: 新法第七十二条の五十五第一項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-1 - suppl-3401-35/art-4/par-1: 新法第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 - suppl-3401-35/art-4/par-2: 新法第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 - suppl-3401-35/art-5/par-3: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3401-35/art-5/par-3: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3401-35/art-5/par-4: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1 - suppl-3401-35/art-5/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 - suppl-3401-35/art-6/par-2: 新法第三百四十三条第七項 → 地方税法 第三百四十三条第八項 (Article 343, paragraph (8)), art-343/par-8 — https://japanlaw.org/ja/local-tax-act/art-343/par-8 · https://japanlaw.org/l/325AC0000000226/art-343/par-8 - suppl-3401-35/art-6/par-4: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1 - suppl-3401-35/art-6/par-5: 新法第三百四十九条の三第四項 → 地方税法 第三百四十九条の三第三項 (Article 349-3, paragraph (3)), art-349-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-3 - suppl-3401-35/art-6/par-6: 新法第三百四十九条の三第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17 - suppl-3401-35/art-6/par-7: 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-3401-35/art-6/par-7: 次項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-3401-35/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-8 - suppl-3401-35/art-6/par-8: 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-3401-35/art-6/par-8: 新法第三百四十九条の五第一項 → 地方税法 第三百四十九条の五第一項 (Article 349-5, paragraph (1)), art-349-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-1 - suppl-3401-35/art-6/par-8: 同条第二項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-349-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-2 - suppl-3401-35/art-8/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/ja/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-6/par-7 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-276, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - 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-20261027T214204-230, 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