# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（固定資産税に関する経過措置） — address `suppl-3561-15/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8 - 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. --- ### 第八条（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-3561-15/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8 **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、昭和五十六年度分の固定資産税から適用し、昭和五十五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-3561-15/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/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 1981, and for fixed assets tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十五年一月一日までに取得された旧法附則第十五条第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-3561-15/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-2 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1980, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十年一月二日から昭和五十五年一月一日までの間に取得された旧法附則第十五条第十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-3561-15/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-3 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1975 through January 1, 1980, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十一年四月一日から昭和五十五年十二月三十一日までの間に新築され、又は増築された旧法附則第十五条第十三項に規定する防油堤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-3561-15/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-4 For fixed assets tax imposed on the oil containment dikes prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were newly built or extended during the period from April 1, 1976 through December 31, 1980, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十三年度から昭和五十五年度までの間に新たに固定資産税が課されることとなつた旧法附則第十五条第十四項に規定する航空機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-3561-15/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-5 For fixed assets tax imposed on the aircraft prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1978 through fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第六項** 昭和五十三年四月一日から昭和五十五年三月三十一日までの間に取得された旧法附則第十五条第十六項に規定す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、なお従前の例による。 suppl-3561-15/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-6 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1978 through March 31, 1980, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/par-1 --- ## 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-20261027T214204-242, 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