# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3611-82. 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: 附　則 (Supplementary Provisions) — address `suppl-3611-82` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3611-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-82 - 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. --- ## 附　則 昭和六一年六月一〇日法律第八二号 suppl-3611-82 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3611-82/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3611-82/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条（研究所の解散等） — Dissolution of the Institute and Related Matters caption: machine translation, not official suppl-3611-82/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2 **第一項** 農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。 suppl-3611-82/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/par-1 The Institute of Agricultural Machinery (hereinafter referred to as "the Institute") is to be dissolved at the time of the establishment of the Organization, and the Organization succeeds to all of its rights and obligations at that time. machine translation, not official ### 第十四条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3611-82/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14 **第一項** 附則第二条第一項の規定により研究所が解散する時までに取得され、同項の規定により機構に承継された前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第三百四十八条第二項第二十三号の四に規定する固定資産のうち家屋及び償却資産については、同号の規定は、なおその効力を有する。この場合において、当該家屋及び償却資産に係る同号の規定の適用については、同号中「農業機械化研究所」とあるのは「生物系特定産業技術研究推進機構」と、「第三十九条第一号」とあるのは「第十六条第一号」とする。 suppl-3611-82/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-1 Among the fixed assets prescribed in Article 348, paragraph (2), item (xxiii)-4 of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of that item remain in force with respect to houses and depreciable assets. In this case, with respect to the application of that item to those houses and depreciable assets, in that item the phrase "Institute of Agricultural Machinery" is deemed to be replaced with "Bio-oriented Technology Research Advancement Institution", and the phrase "Article 39, item (i)" is deemed to be replaced with "Article 16, item (i)". machine translation, not official **第二項** 附則第二条第一項の規定により研究所が解散する時までに取得され、同項の規定により機構に承継された旧地方税法第三百四十九条の三第二十七項に規定する固定資産のうち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、同項の規定は、なおその効力を有する。この場合において、当該家屋及び償却資産に係る同項の規定の適用については、同項中「農業機械化研究所」とあるのは「生物系特定産業技術研究推進機構」と、「第三十九条第二号」とあるのは「第十六条第二号」とする。 suppl-3611-82/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-2 For fixed assets tax imposed on the houses and depreciable assets, among the fixed assets prescribed in Article 349-3, paragraph (27) of the Former Local Tax Act, that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of Article 349-3, paragraph (27) of the Former Local Tax Act remain in force. In this case, with respect to the application of that paragraph to those houses and depreciable assets, in that paragraph the phrase "Institute of Agricultural Machinery" is deemed to be replaced with "Bio-oriented Technology Research Advancement Institution", and the phrase "Article 39, item (ii)" is deemed to be replaced with "Article 16, item (ii)". machine translation, not official **第三項** 附則第二条第一項の規定により研究所が解散する時までに取得され、同項の規定により機構に承継された旧地方税法第七百二条の二第二項に規定する家屋については、同項の規定は、なおその効力を有する。この場合において、当該家屋に係る同項の規定の適用については、同項中「第三百四十八条第二項から第四項まで」とあるのは、「生物系特定産業技術研究推進機構法（昭和六十一年法律第八十二号）附則第十三条による改正前の地方税法第三百四十八条第二項及び第三項」とする。 suppl-3611-82/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-3 For the houses prescribed in Article 702-2, paragraph (2) of the Former Local Tax Act that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of Article 702-2, paragraph (2) of the Former Local Tax Act remain in force. In this case, with respect to the application of that paragraph to those houses, in that paragraph the phrase "Article 348, paragraphs (2) through (4)" is deemed to be replaced with "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to its amendment by Article 13 of the Supplementary Provisions of the Bio-oriented Technology Research Advancement Institution Act (Act No. 82 of 1986)". machine translation, not official ### 第十六条（旧促進法等の暫定的効力等） — Provisional Effect of the Former Promotion Act and Other Acts caption: machine translation, not official suppl-3611-82/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-16 **第一項** 研究所については、旧促進法、附則第十一条の規定による改正前の所得税法、附則第十二条の規定による改正前の法人税法、附則第十三条の規定による改正前の地方税法及び前条の規定による改正前の地方税法等の一部を改正する法律は、附則第二条第一項の規定により研究所が解散するまでの間は、なおその効力を有する。 suppl-3611-82/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-16/par-1 With respect to the Institute, the Former Promotion Act, the Income Tax Act prior to its amendment by the provisions of Article 11 of the Supplementary Provisions, the Corporation Tax Act prior to its amendment by the provisions of Article 12 of the Supplementary Provisions, the Local Tax Act prior to its amendment by the provisions of Article 13 of the Supplementary Provisions, and the Act Partially Amending the Local Tax Act, etc. prior to its amendment by the provisions of the preceding Article remain in force until the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3611-82/art-14/par-1: 附則第二条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3611-82/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/par-1 - suppl-3611-82/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3611-82/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14 - suppl-3611-82/art-14/par-2: 附則第二条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3611-82/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/par-1 - suppl-3611-82/art-14/par-3: 附則第二条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3611-82/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/par-1 - suppl-3611-82/art-16/par-1: 附則第二条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3611-82/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-1 - 地方税法 附則第十四条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-2 - 地方税法 附則第十四条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-3 - 地方税法 附則第十六条第一項（旧促進法等の暫定的効力等） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-16/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-246, 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