# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)
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- 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: 第九条 (Supplementary Provisions, Article 9)（固定資産税に関する規定の適用） — address `suppl-3481-23/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9
- 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.
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### 第九条（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-3481-23/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9
**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、昭和四十八年度分の固定資産税から適用し、昭和四十七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-3481-23/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/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 1973, and for fixed assets tax up to fiscal year 1972, the provisions then in force continue to govern.
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政令で定める車庫の新設又は増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は、昭和四十七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、昭和四十八年度分の固定資産税から適用する。
suppl-3481-23/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-2
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 newly establish or expand depots specified by Cabinet Order, apply to those structures laid on or after January 2, 1972, from fixed assets tax for fiscal year 1973.
machine translation, not official
**第三項** 改正前の租税特別措置法第四十三条第一項又は昭和四十八年の租税特別措置法改正法附則第十一条第七項の規定の適用を受ける改正前の租税特別措置法第四十三条第一項の表の第三号に掲げる機械その他の設備に対して課する固定資産税については、旧法第三百四十九条の三第四項中「租税特別措置法第四十三条第一項」とあるのは「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）による改正前の租税特別措置法第四十三条第一項若しくは租税特別措置法の一部を改正する法律附則第十一条第七項」と、「同項」とあるのは「租税特別措置法の一部を改正する法律による改正前の租税特別措置法第四十三条第一項」として、同項の規定の例による。
suppl-3481-23/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-3
For fixed assets tax imposed on machines and other equipment listed in item (iii) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that are subject to the application of Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment or Article 11, paragraph (7) of the Supplementary Provisions of the 1973 Act on Special Measures Concerning Taxation Amendment Act, the provisions of Article 349-3, paragraph (4) of the Former Act govern, with the phrase "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation" in that paragraph deemed to be replaced with "Article 43, paragraph (1) 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. 16 of 1973) or Article 11, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase "that paragraph" with "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation".
machine translation, not official
**第四項** 旧法第三百四十九条の三第十三項の規定は、昭和四十七年三月三十一日までの間において新設された同項に規定する機械設備等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-3481-23/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-4
The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on the machinery and facilities, etc. prescribed in that paragraph that were newly established during the period up to March 31, 1972.
machine translation, not official
**第五項** 新法第三百八十一条第六項の規定は、個人の所有する住宅用地（新法第三百四十九条の三の二に規定する住宅用地をいう。以下同じ。）のうち当該住宅用地に係る昭和四十八年度分の固定資産税の課税標準となるべき額が同年度分の固定資産税の課税標準となるべき価格に二分の一を乗じて得た額に満たないものについては、昭和四十九年度分の固定資産税から適用する。
suppl-3481-23/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-5
The provisions of Article 381, paragraph (6) of the New Act apply from fixed assets tax for fiscal year 1974 to residential land owned by individuals (meaning residential land prescribed in Article 349-3-2 of the New Act; the same applies hereinafter) for which the amount to become the tax base of fixed assets tax for fiscal year 1973 is less than the amount obtained by multiplying by one-half the price to become the tax base of fixed assets tax for that fiscal year.
machine translation, not official
**第六項** 新法第三百八十四条第一項ただし書及び第二項の規定は、昭和四十九年度分の固定資産税から適用する。
suppl-3481-23/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-6
The provisions of the proviso to Article 384, paragraph (1) and Article 384, paragraph (2) of the New Act apply from fixed assets tax for fiscal year 1974.
machine translation, not official
**第七項** 旧法附則第十五条第四項の規定は、昭和四十七年三月三十一日までの間において取得された同項に規定する機械設備等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-3481-23/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-7
The provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the machinery and facilities, etc. prescribed in that paragraph that were acquired during the period up to March 31, 1972.
machine translation, not official
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## Cites
- suppl-3481-23/art-9/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-3481-23/art-9/par-5: 新法第三百八十一条第六項 → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/ja/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6
- suppl-3481-23/art-9/par-5: 新法第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2
- suppl-3481-23/art-9/par-6: 新法第三百八十四条第一項 → 地方税法 第三百八十四条第一項 (Article 384, paragraph (1)), art-384/par-1 — https://japanlaw.org/ja/local-tax-act/art-384/par-1 · https://japanlaw.org/l/325AC0000000226/art-384/par-1
- suppl-3481-23/art-9/par-6: 第二項 → 地方税法 第三百八十四条第二項 (Article 384, paragraph (2)), art-384/par-2 — https://japanlaw.org/ja/local-tax-act/art-384/par-2 · https://japanlaw.org/l/325AC0000000226/art-384/par-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1
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## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, 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