# 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-3401-36. 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-3401-36` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-36 - 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三六号 suppl-3401-36 · https://japanlaw.org/ja/local-tax-act/suppl-3401-36 · https://japanlaw.org/l/325AC0000000226/suppl-3401-36 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3401-36/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-36/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-36/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。 suppl-3401-36/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-36/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-36/art-1/par-1 This Act comes into effect on April 1, 1965. machine translation, not official ### 第六条（地方税法の一部改正に伴う経過規定） — Transitional Provisions Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3401-36/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3401-36/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3401-36/art-6 **第一項** 第三十九条の規定による改正後の地方税法第三百四十九条の三第六項の規定は、昭和四十年一月二日以後において取得し、又は製作された同項に規定する機械設備等について昭和四十一年度分の固定資産税から適用する。 suppl-3401-36/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-36/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-36/art-6/par-1 The provisions of Article 349-3, paragraph (6) of the Local Tax Act as amended by the provisions of Article 39 apply to the machinery and facilities, etc. prescribed in that paragraph that are acquired or manufactured on or after January 2, 1965, from fixed assets tax for fiscal year 1966. machine translation, not official **第二項** 昭和四十年一月一日以前において取得し、又は製作した機械又は設備で、第三十九条の規定による改正前の地方税法第三百四十九条の三第六項の規定の適用を受けていたものに対して課する昭和四十二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-3401-36/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-36/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-36/art-6/par-2 For fixed assets tax up to fiscal year 1967 imposed on machines or equipment acquired or manufactured on or before January 1, 1965 that were subject to the application of Article 349-3, paragraph (6) of the Local Tax Act prior to amendment by the provisions of Article 39, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-36/art-6/par-1: 地方税法第三百四十九条の三第六項 → 地方税法 第三百四十九条の三第五項 (Article 349-3, paragraph (5)), art-349-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-5 --- ## 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-20261027T202151-276, 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