# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（固定資産税に関する経過措置） — address `suppl-3591-7/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14 - 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. --- ### 第十四条（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-3591-7/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14 **第一項** 新法第三百四十八条第二項第三十三号及び第三百四十九条の三第八項の規定は、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し、昭和五十八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-3591-7/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-1 The provisions of Article 348, paragraph (2), item (xxxiii) and Article 349-3, paragraph (8) of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十六年四月一日から昭和五十八年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設及び同日までに石油備蓄法（昭和五十年法律第九十六号）第五条第一項の規定により届出をした同項に規定する石油の備蓄に関する計画に基づき昭和五十八年四月一日から昭和六十年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設（以下この項において「届出計画に係る原油備蓄施設」という。）に対して課する固定資産税については、同条第四項の規定は、なおその効力を有する。この場合において、届出計画に係る原油備蓄施設に係る同項の規定の適用については、同項中「昭和五十八年三月三十一日」とあるのは「昭和六十年三月三十一日」と、「四分の三」とあるのは「五分の四」とする。 suppl-3591-7/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-2 With respect to fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1981 through March 31, 1983, and the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1983 through March 31, 1985 on the basis of the plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by March 31, 1983 pursuant to that paragraph (hereinafter in this paragraph referred to as "crude oil stockpiling facilities under a notified plan"), the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of that paragraph to crude oil stockpiling facilities under a notified plan, in that paragraph the phrase "March 31, 1983" is deemed to be replaced with "March 31, 1985", and the phrase "three-fourths" is deemed to be replaced with "four-fifths". machine translation, not official **第三項** 旧法附則第十五条第八項に規定する償却資産に対して課する昭和五十八年度分までの固定資産税並びに同項に規定する償却資産のうち産業廃棄物（新法附則第十五条第七項に規定する産業廃棄物を除く。）の処理の用に供する償却資産（昭和五十八年一月一日までに取得されたものに限る。以下この項において「特定産業廃棄物処理施設」という。）に対して課する昭和五十九年度分及び昭和六十年度分の固定資産税については、旧法附則第十五条第八項の規定は、なおその効力を有する。この場合において、特定産業廃棄物処理施設に係る同項の規定の適用については、同項中「昭和五十八年度」とあるのは「昭和六十年度」と、「三分の一」とあるのは「三分の二」とする。 suppl-3591-7/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-3 The provisions of Article 15, paragraph (8) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax up to and including that for fiscal year 1983 imposed on the depreciable assets prescribed in that paragraph, and fixed assets tax for fiscal years 1984 and 1985 imposed on the depreciable assets used for the disposal of industrial waste (excluding the industrial waste prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the New Act) among the depreciable assets prescribed in that paragraph (limited to those acquired by January 1, 1983; hereinafter in this paragraph referred to as "specified industrial waste disposal facilities"). In this case, with respect to the application of that paragraph to specified industrial waste disposal facilities, in that paragraph the phrase "fiscal year 1983" is deemed to be replaced with "fiscal year 1985", and the phrase "one-third" is deemed to be replaced with "two-thirds". machine translation, not official **第四項** 昭和五十六年一月二日から昭和五十八年一月一日までの間に取得された旧法附則第十五条第十七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-3591-7/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-4 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1983, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十八年一月一日までに取得された旧法附則第十五条第二十項に規定する機械及び装置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-3591-7/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-5 For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1983, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3591-7/art-14/par-1: 新法第三百四十八条第二項第三十三号 → 地方税法 第三百四十八条第二項第三十三号 (Article 348, paragraph (2), item (xxxiii)), art-348/par-2/item-33 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-33 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-33 - suppl-3591-7/art-14/par-1: 第三百四十九条の三第八項 → 地方税法 第三百四十九条の三第七項 (Article 349-3, paragraph (7)), art-349-3/par-7 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-7 - suppl-3591-7/art-14/par-2: に新設された旧法附則第十五条第四項に規定する原油備蓄施設及び同日までに石油備蓄法（昭和五十年法律第九十六号）第五条第一項 → e-Gov law 350AC0000000096, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3591-7/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3591-7/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-2 - suppl-3591-7/art-14/par-3: この項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3591-7/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十四条第二項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-2 - 地方税法 附則第十四条第三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-3 --- ## 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-20261027T214204-245, 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