# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（固定資産税に関する規定の適用） — address `suppl-3451-24/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6 - 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-3451-24/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/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、昭和四十五年度分の固定資産税から適用し、昭和四十四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-3451-24/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1970, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1969. machine translation, not official **第二項** 新法第三百四十九条の三第二項の規定中線路の地下移設又は高架移設を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、新法第三百四十九条の三第十三項及び新法第三百四十九条の三第十七項の規定は、昭和四十四年一月二日以後において敷設され、建設され、又は設けられたこれらの規定に規定する構築物について、昭和四十五年度分の固定資産税から適用する。 suppl-3451-24/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-2 The provisions of Article 349-3, paragraph (2) of the New Act relating to structures prescribed in that paragraph that were laid for the purpose of moving railway tracks underground or elevating them, and the provisions of Article 349-3, paragraph (13) and Article 349-3, paragraph (17) of the New Act, apply, from fixed assets tax for fiscal year 1970, to structures prescribed in those provisions that were laid, constructed or installed on or after January 2, 1969. machine translation, not official **第三項** 旧法第三百四十九条の三第十三項の規定は、昭和四十四年一月一日までの間において建設された同項に規定する構築物に対して課する固定資産税については、なおその効力を有する。 suppl-3451-24/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-3 The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were constructed during the period up to January 1, 1969. machine translation, not official **第四項** 新法第三百四十九条の三第十七項の規定は、昭和四十四年一月一日以前において設けられた同項に規定する構築物についても、昭和四十五年度分の固定資産税から適用する。この場合において、当該構築物に対して課する固定資産税の課税標準は、当該構築物が設けられた日の属する年の翌年（その日が一月一日である場合においては、同日の属する年）の四月一日の属する年度から昭和四十四年度までの年度の数を十から控除して得た数（以下この項において「残存年度数」という。）が五をこえるときは、昭和四十五年度分からその五をこえる年度分については当該構築物の価格の三分の一の額、その後五年度分については当該構築物の価格の三分の二の額とし、残存年度数が五以下であるときは、昭和四十五年度分からその数に相当する年度分については当該構築物の価格の三分の二の額とする。 suppl-3451-24/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-4 The provisions of Article 349-3, paragraph (17) of the New Act also apply, from fixed assets tax for fiscal year 1970, to structures prescribed in that paragraph that were installed on or before January 1, 1969. In this case, the tax base of fixed assets tax imposed on those structures is to be, where the number obtained by subtracting from 10 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 the structure was installed (if that date is January 1, the year that includes that date) through fiscal year 1969 (hereinafter in this paragraph referred to as the "number of remaining years") exceeds five, an amount equivalent to 1/3 of the price of the structure for the fiscal years in excess of five from fiscal year 1970 and an amount equivalent to 2/3 of the price of the structure for the following five fiscal years, and where the number of remaining years is five or less, an amount equivalent to 2/3 of the price of the structure for as many fiscal years from fiscal year 1970 as that number. machine translation, not official **第五項** 旧法第三百四十九条の三第十七項の規定は、昭和四十四年一月一日までの間において敷設された同項に規定する構築物に対して課する昭和五十三年度分までの固定資産税については、なおその効力を有する。 suppl-3451-24/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-5 The provisions of Article 349-3, paragraph (17) of the Former Act remain in force with respect to fixed assets tax up to fiscal year 1978 imposed on structures prescribed in that paragraph that were laid during the period up to January 1, 1969. machine translation, not official --- ## Cites - suppl-3451-24/art-6/par-2: 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-3451-24/art-6/par-2: 新法第三百四十九条の三第十三項 → 地方税法 第三百四十九条の三第十二項 (Article 349-3, paragraph (12)), art-349-3/par-12 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-12 - suppl-3451-24/art-6/par-2: 新法第三百四十九条の三第十七項 → 地方税法 第三百四十九条の三第十六項 (Article 349-3, paragraph (16)), art-349-3/par-16 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-16 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-16 - suppl-3451-24/art-6/par-4: 新法第三百四十九条の三第十七項 → 地方税法 第三百四十九条の三第十六項 (Article 349-3, paragraph (16)), art-349-3/par-16 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-16 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-16 - suppl-3451-24/art-6/par-4: この項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3451-24/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第四項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-6/par-4 --- ## 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-20261027T214204-236, 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