# 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-3551-10/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経過措置） — address `suppl-3551-10/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-3551-10/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-3551-10/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3551-10/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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、昭和五十五年度分の固定資産税から適用し、昭和五十四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-3551-10/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3551-10/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply beginning with fixed assets tax for fiscal year 1980, and for fixed assets tax for fiscal years up to and including fiscal year 1979, 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二十五項本文の規定は昭和四十七年一月二日以後において敷設された同項本文に規定する構築物について、同項ただし書の規定は昭和四十九年一月二日以後において建設された同項ただし書に規定する線路設備について、それぞれ昭和五十五年度分の固定資産税から適用する。 suppl-3551-10/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3551-10/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-2 The provisions of the main clause of Article 349-3, paragraph (25) of the New Act apply to the structures prescribed in the main clause of that paragraph that were installed on or after January 2, 1972, and the provisions of the proviso to that paragraph apply to the track facilities prescribed in the proviso to that paragraph that were constructed on or after January 2, 1974, in each case beginning with fixed assets tax for fiscal year 1980. machine translation, not official **第三項** 昭和五十四年一月一日までに取得された旧法附則第十五条第六項及び第十一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、なお従前の例による。 suppl-3551-10/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3551-10/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-3 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraphs (6) and (11) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十四年一月一日までに取得された旧法附則第十五条第十二項に規定する保管施設に対して課する固定資産税については、なお従前の例による。 suppl-3551-10/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3551-10/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-4 For fixed assets tax imposed on the storage facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3551-10/art-7/par-2: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24 --- ## 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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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