# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（日本国有鉄道に係る固定資産税又は都市計画税の非課税措置等の廃止に伴う経過措置） — address `suppl-3611-94/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-4 - 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. --- ### 第四条（日本国有鉄道に係る固定資産税又は都市計画税の非課税措置等の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of Tax Exemption Measures, etc. for Fixed Assets Tax or City Planning Tax Relating to Japanese National Railways caption: machine translation, not official suppl-3611-94/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-4 **第一項** 市町村は、昭和六十三年度分の固定資産税又は都市計画税に限り、日本国有鉄道清算事業団若しくは日本国有鉄道改革法（昭和六十一年法律第八十七号）第十一条第二項に規定する承継法人又は日本鉄道建設公団その他政令で定める者が所有する固定資産のうち、施行日の前日において旧法第三百四十八条第二項第二号（日本国有鉄道に係る部分に限る。）又は第二十七号の規定の適用があつた固定資産（これらの者が施行日以後に取得し、かつ、日本国有鉄道改革法附則第二項の規定による廃止前の日本国有鉄道法（昭和二十三年法律第二百五十六号）第三条に規定する業務に類する業務の用に供する固定資産で政令で定めるものを含む。）に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。 suppl-3611-94/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-4/par-1 For fixed assets tax or city planning tax for fiscal year 1988 only, a municipality may not impose fixed assets tax or city planning tax, notwithstanding Article 342 or Article 702, paragraph (1), on, among the fixed assets owned by the Japanese National Railways Settlement Corporation, a successor corporation prescribed in Article 11, paragraph (2) of the Japanese National Railways Reform Act (Act No. 87 of 1986), the Japan Railway Construction Public Corporation or any other person specified by Cabinet Order, fixed assets to which Article 348, paragraph (2), item (ii) of the Former Act (limited to the portion concerning Japanese National Railways) or item (xxvii) of that paragraph applied on the day before the Effective Date (including fixed assets specified by Cabinet Order that those persons acquire on or after the Effective Date and that are used for operations similar to the operations prescribed in Article 3 of the Japanese National Railways Act (Act No. 256 of 1948) prior to its repeal pursuant to paragraph (2) of the Supplementary Provisions of the Japanese National Railways Reform Act). machine translation, not official --- ## Cites - suppl-3611-94/art-4/par-1: 日本国有鉄道改革法（昭和六十一年法律第八十七号）第十一条第二項 → e-Gov law 361AC0000000087, 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3611-94/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-11/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-20261027T214204-246, 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