# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（固定資産税に関する規定の適用） — address `suppl-3491-19/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7 - 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. --- ### 第七条（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-3491-19/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7 **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、昭和四十九年度分の固定資産税から適用し、昭和四十八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-3491-19/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/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 1974, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1973. machine translation, not official **第二項** 昭和四十九年一月一日までの間において建設された旧法第三百四十九条の三第一項に規定する発電所の用に供する家屋及び償却資産（農山漁村電気導入促進法第二条第一項の農林漁業団体が発電所の用に供するものを除く。）に対して課する昭和四十九年度以降の各年度分の固定資産税については、旧法第三百四十九条の三第一項中「第二十一項」とあるのは「附則第十五条第九項」と、「三分の一」とあるのは「三分の二」と、「三分の二」とあるのは「六分の五」として、同項の規定の例による。 suppl-3491-19/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-2 With regard to fixed assets tax for each fiscal year from fiscal year 1974 on imposed on houses and depreciable assets used for power stations prescribed in Article 349-3, paragraph (1) of the Former Act that were constructed during the period up to January 1, 1974 (excluding those used for power stations by the agriculture, forestry and fisheries organizations referred to in Article 2, paragraph (1) of the Act on Promotion of Introduction of Electricity to Farming, Mountain and Fishing Villages), the rules of that paragraph are followed, with the phrase "paragraph (21)" in Article 349-3, paragraph (1) of the Former Act deemed to be replaced with "Article 15, paragraph (9) of the Supplementary Provisions", the phrase "1/3" with "2/3", and the phrase "2/3" with "5/6". machine translation, not official **第三項** 新法第三百四十九条の三第四項の規定中租税特別措置法第十一条第一項の表の第七号又は同法第四十三条第一項の表の第七号に掲げる機械その他の設備に関する部分は、昭和四十八年四月一日以後において新設された当該機械その他の設備について、昭和四十九年度分の固定資産税から適用し、新法第三百四十九条の三第四項の規定中廃棄物再生処理用の機械その他の設備に関する部分は、施行日以後において新設された当該機械その他の設備について、昭和五十年度分の固定資産税から適用し、同項の規定中農林漁業者又は中小企業者の共同利用に供する機械及び装置に関する部分は、昭和四十八年一月二日以後において新設された当該機械及び装置について、昭和四十九年度分の固定資産税から適用する。 suppl-3491-19/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-3 The provisions of Article 349-3, paragraph (4) of the New Act in so far as they relate to machinery and other equipment listed in item (vii) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation or item (vii) of the table in Article 43, paragraph (1) of that Act apply, from fixed assets tax for fiscal year 1974, to those machinery and other equipment newly installed on or after April 1, 1973; the provisions of Article 349-3, paragraph (4) of the New Act in so far as they relate to machinery and other equipment for waste recycling apply, from fixed assets tax for fiscal year 1975, to those machinery and other equipment newly installed on or after the Effective Date; and the provisions of that paragraph in so far as they relate to machinery and equipment for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises apply, from fixed assets tax for fiscal year 1974, to those machinery and equipment newly installed on or after January 2, 1973. machine translation, not official **第四項** 昭和五十一年三月三十一日までの間において新設された租税特別措置法の一部を改正する法律（昭和五十一年法律第五号）による改正前の企業合理化促進法（昭和二十七年法律第五号）第六条の規定の適用を受けた機械設備等に対して課する昭和四十九年度以降の各年度分の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「企業合理化促進法」とあるのは「租税特別措置法の一部を改正する法律（昭和五十一年法律第五号）による改正前の企業合理化促進法」と、「第六条の規定の適用を受ける」とあるのは「第六条の規定の適用を受けた」と、「前三項」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項の規定によりその例によることとされる同法による改正前の地方税法第三百四十九条の三第一項、地方税法の一部を改正する法律（昭和五十年法律第十八号）附則第九条第三項の規定によりなおその効力を有することとされる同法による改正前の地方税法第三百四十九条の三第二項及び前三項」と、「二分の一」とあるのは「二分の一（昭和四十八年四月一日から昭和五十一年三月三十一日までの間において新設された機械設備等については、三分の二）」として、同項の規定の例による。 suppl-3491-19/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-4 With regard to fixed assets tax for each fiscal year from fiscal year 1974 on imposed on machinery and facilities, etc. newly installed during the period up to March 31, 1976 to which the provisions of Article 6 of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976) applied, the rules of Article 349-3, paragraph (4) of the Former Act are followed, with the phrase "Enterprise Rationalization Promotion Act" in that paragraph deemed to be replaced with "Enterprise Rationalization Promotion Act prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976)", the phrase "to which the provisions of Article 6 apply" with "to which the provisions of Article 6 applied", the phrase "the preceding three paragraphs" with "Article 349-3, paragraph (1) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the rules of which are to be followed pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act, Article 349-3, paragraph (2) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 18 of 1975), which is to remain in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, and the preceding three paragraphs", and the phrase "1/2" with "1/2 (2/3 for machinery and facilities, etc. newly installed during the period from April 1, 1973 to March 31, 1976)". machine translation, not official **第五項** 新法第三百四十九条の三第十三項の規定は、昭和四十八年一月二日以後において取得された同項に規定する車両について、昭和四十九年度分の固定資産税から適用する。 suppl-3491-19/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-5 The provisions of Article 349-3, paragraph (13) of the New Act apply, from fixed assets tax for fiscal year 1974, to vehicles prescribed in that paragraph acquired on or after January 2, 1973. machine translation, not official **第六項** 旧法第三百四十九条の三第十三項の規定は、昭和四十八年一月一日までの間において取得された同項に規定する車両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-3491-19/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-6 The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on vehicles prescribed in that paragraph acquired during the period up to January 1, 1973. machine translation, not official **第七項** 新法第三百四十九条の三第二十六項の規定は、昭和四十八年一月二日以後において建設された同項に規定する固定資産について、昭和四十九年度分の固定資産税から適用する。 suppl-3491-19/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-7 The provisions of Article 349-3, paragraph (26) of the New Act apply, from fixed assets tax for fiscal year 1974, to fixed assets prescribed in that paragraph constructed on or after January 2, 1973. machine translation, not official **第八項** 新法第三百四十九条の三第二十六項の規定は、昭和四十八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固定資産についても、昭和四十九年度分の固定資産税から適用する。この場合において、同項中「当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分」とあるのは、「当該固定資産が建設さ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四十八年度までの年度の数を五から控除し、昭和四十九年度分から当該控除して得た数に相当する年度分」とする。 suppl-3491-19/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-8 The provisions of Article 349-3, paragraph (26) of the New Act also apply, from fixed assets tax for fiscal year 1974, to fixed assets prescribed in that paragraph constructed during the period up to January 1, 1973. In this case, the phrase "five fiscal years from the fiscal year in which fixed assets tax comes to be newly imposed on the fixed assets" in that paragraph is deemed to be replaced with "as many fiscal years from fiscal year 1974 as the number 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 the fixed assets were constructed (if that date is January 1, the year that includes that date) through fiscal year 1973". machine translation, not official **第九項** 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（一の工場又は発電所若しくは変電所に増設された設備で一の工場又は発電所若しくは変電所に類すると認められるものを含む。以下この項及び次項並びに附則第二十八条第六項及び第七項において「一の工場」という。）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（その日が一月一日である場合には、同日の属する年）の四月一日の属する年度から昭和四十九年度までの年度の数が五を超えないもの（次項の規定の適用を受けるものを除く。）の同年度分以後の固定資産税についても、適用する。 suppl-3491-19/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-9 The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1974 and thereafter on depreciable assets used for a single factory, power station or substation constructed before the Effective Date (including equipment added to a single factory, power station or substation that is found to be similar to a single factory, power station or substation; hereinafter in this paragraph, the following paragraph, and Article 28, paragraphs (6) and (7) of the Supplementary Provisions referred to as a "single factory"), for which 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 (if that date is January 1, the year that includes that date) through fiscal year 1974 does not exceed five (excluding those to which the provisions of the following paragraph apply). machine translation, not official **第十項** 昭和四十八年一月一日までの間において建設された一の工場の用に供する償却資産で、昭和四十八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、昭和四十九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-3491-19/art-7/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-10 With regard to depreciable assets used for a single factory constructed during the period up to January 1, 1973 to which the provisions of Article 349-5 of the Former Act applied when calculating the amount to be the tax base of fixed assets tax for fiscal year 1973, the provisions of that Article are applied, deeming those depreciable assets to be newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act, only to fixed assets tax for each fiscal year from fiscal year 1974 through the last fiscal year to which the provisions of that Article could be applied if they were to remain in force. In this case, the fiscal years that would correspond to the first application year, second application year, third application year, fourth application year or fifth application year prescribed in that Article for those depreciable assets if the provisions of Article 349-5 of the Former Act were to remain in force are deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act, 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, for those depreciable assets. machine translation, not official **第十一項** 旧法附則第十四条第二項の規定は、昭和四十一年四月一日から昭和四十八年七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家屋及び償却資産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-3491-19/art-7/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-11 The provisions of Article 14, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on houses and depreciable assets prescribed in that paragraph acquired during the period from April 1, 1966 to July 31, 1973. machine translation, not official **第十二項** 旧法附則第十五条第四項の規定は、昭和四十二年一月二日から昭和四十九年一月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-3491-19/art-7/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-12 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 machinery and facilities, etc. prescribed in that paragraph acquired during the period from January 2, 1967 to January 1, 1974. machine translation, not official --- ## Cites - suppl-3491-19/art-7/par-3: 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-3491-19/art-7/par-4: 地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3491-19/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-2 - suppl-3491-19/art-7/par-4: 地方税法の一部を改正する法律（昭和五十年法律第十八号）附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3501-18/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-3 - suppl-3491-19/art-7/par-5: 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-3491-19/art-7/par-7: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-3491-19/art-7/par-8: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-3491-19/art-7/par-9: 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-3491-19/art-7/par-9: この項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3491-19/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-9 - suppl-3491-19/art-7/par-9: 次項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3491-19/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-10 - suppl-3491-19/art-7/par-10: 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-3491-19/art-7/par-10: 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-3491-19/art-7/par-10: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第七条第四項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-4 - 地方税法 附則第七条第九項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-9 - 地方税法 附則第十四条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14/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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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