# 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-3631-6/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)（固定資産税に関する経過措置） — address `suppl-3631-6/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-3631-6/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-6/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（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-6/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-4</sup>

**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、昭和六十三年度以後の年度分の固定資産税について適用し、昭和六十二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。
<sup>suppl-3631-6/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-4/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  昭和六十年一月二日から昭和六十二年一月一日までの間に取得された旧法附則第十五条第九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。
<sup>suppl-3631-6/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-4/par-2</sup>
With respect to fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1985 to January 1, 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  昭和六十二年三月三十一日までに取得された旧法附則第十五条第二十四項に規定する機械その他の生産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。
<sup>suppl-3631-6/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-4/par-3</sup>
With respect to fixed assets tax imposed on the machinery and other production equipment prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that was acquired by March 31, 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法附則第十五条の三第二項、第四項、第六項及び第九項の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。
<sup>suppl-3631-6/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-4/par-4</sup>
The provisions of Article 15-3, paragraphs (2), (4), (6) and (9) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.
<sup>machine translation, not official</sup>

---

## 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-20261027T214204-250, 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