# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4. 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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-3471-88/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-88/art-4 - 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. --- ### 第四条 suppl-3471-88/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-88/art-4 **第一項** 前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二十四項の規定は、施行日以後において新設された同項に規定する償却資産について、施行日の属する年の翌年の四月一日の属する年度分の固定資産税から適用する。 suppl-3471-88/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-88/art-4/par-1 The provisions of Article 349-3, paragraph (24) of the Local Tax Act as amended by the provisions of the preceding Article apply to the depreciable assets prescribed in that paragraph that are newly established on or after the Effective Date, from fixed assets tax for the fiscal year that includes April 1 of the year following the year that includes the Effective Date. machine translation, not official **第二項** 前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二十四項の規定は、昭和四十五年一月二日以後施行日前において新設された同項に規定する償却資産に対しても適用するものとする。この場合において、当該償却資産に対して課する固定資産税の課税標準は、当該償却資産が新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前項の年度の前年度までの年度の数を五から控除し、同項の年度分から当該控除して得た数に相当する年度分については当該償却資産の価格の三分の一の額、その後五年度分については当該償却資産の価格の三分の二の額とする。 suppl-3471-88/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-88/art-4/par-2 The provisions of Article 349-3, paragraph (24) of the Local Tax Act as amended by the provisions of the preceding Article are also to apply to the depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1970 and before the Effective Date. In this case, the tax base of fixed assets tax imposed on those depreciable assets is, for the number of fiscal years obtained by subtracting from five 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 those depreciable assets were newly established (where that date is January 1, the year that includes that date) through the previous fiscal year to the fiscal year referred to in the preceding paragraph, beginning with the fiscal year referred to in that paragraph, an amount equivalent to one-third of the price of those depreciable assets, and for the following five fiscal years, an amount equivalent to two-thirds of the price of those depreciable assets. machine translation, not official --- ## Cites - suppl-3471-88/art-4/par-1: 地方税法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 - suppl-3471-88/art-4/par-2: 地方税法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 - suppl-3471-88/art-4/par-2: 前項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3471-88/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-88/art-4/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3471-88/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-88/art-4/par-2 --- ## 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-20261027T202151-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-006, 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