# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（固定資産税に関する経過措置） — address `suppl-3601-9/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6 - 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. --- ### 第六条（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-3601-9/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6 **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、昭和六十年度以後の年度分の固定資産税について適用し、昭和五十九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-3601-9/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1985 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十六年一月二日から昭和五十九年一月一日までの間に設けられた旧法第三百四十九条の三第十五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-3601-9/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-2 For fixed assets tax imposed on the structures prescribed in Article 349-3, paragraph (15) of the Former Act that were installed during the period from January 2, 1981 through January 1, 1984, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十七年一月二日から昭和五十九年一月一日までの間に敷設された旧法附則第十五条第十二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-3601-9/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-3 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十九年三月三十一日までに取得された旧法附則第十五条第十四項に規定する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-3601-9/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-4 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired by March 31, 1984, 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昭和五十九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-3601-9/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-5 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern. machine translation, not official **第六項** 特定市街化区域農地の固定資産税の課税の適正化に伴う宅地化促進臨時措置法（昭和四十八年法律第百二号）の施行の日から昭和六十年三月三十一日までの間に新築された旧法附則第十六条第三項に規定する貸家住宅及び当該期間内に新築された同条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-3601-9/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-6 For fixed assets tax imposed on the rental housing prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Former Act that was newly built, and on the former farmland prescribed in paragraph (4) of that Article among the land used as the site of rental housing prescribed in that paragraph that was newly built within that period, during the period from the effective date of the Act on Temporary Measures concerning Promotion of Conversion of Farmlands into Housing Lands in Relation to Securing Fair Taxation of Fixed Asset Tax on Specified Farmlands in Urbanization Areas (Act No. 102 of 1973) through March 31, 1985, the provisions then in force continue to govern. machine translation, not official --- ## 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 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27