# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（固定資産税に関する経過措置） — address `suppl-3581-13/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10 - 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. --- ### 第十条（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-3581-13/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10 **第一項** 新法第三百四十八条第二項第二十三号の四並びに新法附則第十五条第八項、第十項及び第十九項の規定は、昭和五十八年度以後の年度分の固定資産税について適用し、昭和五十七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-3581-13/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-1 The provisions of Article 348, paragraph (2), item (xxiii)-4 of the New Act and Article 15, paragraphs (8), (10) and (19) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1983 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1982, 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二十九項の規定は、昭和五十七年一月二日以後において取得された同項に規定する固定資産に対して課する昭和五十八年度以後の年度分の固定資産税について適用する。 suppl-3581-13/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-2 The provisions of Article 349-3, paragraph (29) of the New Act apply to fixed assets tax for fiscal year 1983 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1982. machine translation, not official **第三項** 新法第三百五十二条の二の規定は、昭和五十九年度以後の年度分の固定資産税について適用する。 suppl-3581-13/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-3 The provisions of Article 352-2 of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years. machine translation, not official **第四項** 昭和四十年一月二日から昭和五十七年一月一日までの間に新設され、又は増設された旧法附則第十五条第五項に規定する倉庫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-3581-13/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-4 For fixed assets tax imposed on the warehouses prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十七年一月二日から同年十二月三十一日までの間に新設され、又は増設された新法附則第十五条第五項に規定する倉庫等に対して課する固定資産税に係る同項の規定の適用については、同項中「二分の一（貯蔵タンク又は倉庫に附属する機械設備にあつては、当該貯蔵タンク又は倉庫に附属する機械設備に係る固定資産税の課税標準となるべき価格の三分の二）」とあるのは、「二分の一」とする。 suppl-3581-13/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-5 With respect to the application of Article 15, paragraph (5) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the warehouses, etc. prescribed in that paragraph that were newly established or expanded during the period from January 2, 1982 through December 31 of that year, in that paragraph the phrase "one-half (in the case of machinery and equipment attached to a storage tank or warehouse, two-thirds of the price to be the tax base of fixed assets tax on that machinery and equipment attached to the storage tank or warehouse)" is deemed to be replaced with "one-half". machine translation, not official **第六項** 昭和五十五年四月一日から昭和五十七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十二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-3581-13/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-6 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1980 through March 31, 1982, the provisions then in force continue to govern. machine translation, not official **第七項** 昭和五十三年一月二日から昭和五十七年一月一日までの間に敷設された旧法附則第十五条第十三項に規定する構築物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-3581-13/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-7 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1978 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official **第八項** 昭和五十六年十月一日から昭和五十七年一月一日までの間に取得された旧法附則第十五条第二十一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-3581-13/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-8 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from October 1, 1981 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official **第九項** 昭和五十七年一月一日までに新築された旧法附則第十六条第五項に規定する家屋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-3581-13/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-9 For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly built by January 1, 1982, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3581-13/art-10/par-2: 新法第三百四十九条の三第二十九項 → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28 - suppl-3581-13/art-10/par-3: 新法第三百五十二条の二 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/ja/local-tax-act/art-352-2 · https://japanlaw.org/l/325AC0000000226/art-352-2 - suppl-3581-13/art-10/par-5: 新法附則第十五条第五項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3251-226/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-4 --- ## 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-20261027T214204-244, 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