# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（固定資産税に関する経過措置） — address `suppl-4011-14/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7 - 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. --- ### 第七条（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-4011-14/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7 **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、平成元年度以後の年度分の固定資産税について適用し、昭和六十三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-4011-14/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十九条の三第三十四項の規定は、昭和六十二年四月一日以後に敷設された同項に規定する償却資産に対して課する平成元年度以後の年度分の固定資産税について適用する。 suppl-4011-14/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-2 The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph laid on or after April 1, 1987. machine translation, not official **第三項** 昭和五十六年四月一日から平成元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三項に規定する石油ガス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）第十条の二第一項の規定により届出をした同項に規定する石油ガスの備蓄に関する計画に基づき施行日から平成四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三項に規定する石油ガス備蓄施設（以下この項において「届出計画に係る石油ガス備蓄施設」という。）に対して課する固定資産税については、同条第三項の規定は、なおその効力を有する。この場合において、届出計画に係る石油ガス備蓄施設に対する同項の規定の適用については、同項中「昭和六十四年三月三十一日」とあるのは、「平成四年三月三十一日」とする。 suppl-4011-14/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-3 With respect to fixed assets tax imposed on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 1981 to March 31, 1989, and on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from the Effective Date to March 31, 1992 based on a plan concerning the stockpiling of LP gas prescribed in Article 10-2, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by that date pursuant to the provisions of Article 10-2, paragraph (1) of that Act (hereinafter in this paragraph referred to as "LP gas stockpiling facility under a notified plan"), the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act remain in force. In this case, for the application of the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act to an LP gas stockpiling facility under a notified plan, "March 31, 1989" in that paragraph is deemed to be replaced with "March 31, 1992". machine translation, not official **第四項** 昭和六十一年四月一日から昭和六十三年三月三十一日までの間に取得された旧法附則第十五条第十二項及び第十六項に規定する機械その他の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。 suppl-4011-14/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-4 With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraphs (12) and (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1986 to March 31, 1988, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4011-14/art-7/par-2: 新法第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33 - suppl-4011-14/art-7/par-3: 設された旧法附則第十五条第三項に規定する石油ガス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）第十条の二第一項 → e-Gov law 350AC0000000096, 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — not held in this collection - suppl-4011-14/art-7/par-3: この項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4011-14/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第七条第三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-3 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-251, 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