# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（固定資産税に関する経過措置） — address `suppl-4031-7/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8 - 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. --- ### 第八条（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-4031-7/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8 **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、平成三年度以後の年度分の固定資産税について適用し、平成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。 suppl-4031-7/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/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 1991 and thereafter, and for fixed assets tax up to fiscal year 1990, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十八条第二項第十七号及び第十七号の二の規定は、平成二年一月二日以後に取得された同項に規定する固定資産に対して課する平成三年度以後の年度分の固定資産税について適用し、同日前に取得された旧法第三百四十八条第二項第十七号に規定する固定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-4031-7/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-2 The provisions of Article 348, paragraph (2), items (xvii) and (xvii)-2 of the New Act apply to fixed assets tax for fiscal year 1991 and thereafter imposed on the fixed assets prescribed in that paragraph acquired on or after January 2, 1990, and for fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xvii) of the Former Act acquired before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十九条の三第二十五項の規定は、平成二年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成三年度以後の年度分の固定資産税について適用し、同日前に取得された旧法第三百四十八条第二項第十八号の二及び第三百四十九条の三第二十五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-4031-7/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-3 The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 1991 and thereafter imposed on the houses and depreciable assets prescribed in that paragraph acquired on or after January 2, 1990, and for fixed assets tax imposed on the houses and depreciable assets prescribed in Article 348, paragraph (2), item (xviii)-2 and Article 349-3, paragraph (25) of the Former Act acquired before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和六十四年一月二日から平成三年一月一日までの間に建設され、又は設置された旧法附則第十五条第十項に規定する路外駐車場の用に供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-4031-7/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-4 For fixed assets tax imposed on the houses and depreciable assets used for the off-street parking facilities prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were constructed or installed between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和六十一年一月二日から平成二年一月一日までの間に敷設された旧法附則第十五条第十一項に規定する停車場設備等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-4031-7/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-5 For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were laid between January 2, 1986 and January 1, 1990, the provisions then in force continue to govern. machine translation, not official **第六項** 昭和六十年四月一日から平成二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十三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-4031-7/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-6 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1985 and March 31, 1990, the provisions then in force continue to govern. machine translation, not official **第七項** 昭和六十二年四月一日から平成二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十六項及び第十七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-4031-7/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-7 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraphs (16) and (17) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1987 and March 31, 1990, the provisions then in force continue to govern. machine translation, not official **第八項** 昭和五十九年一月二日から平成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十九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。 suppl-4031-7/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-8 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1984 and January 1, 1990, the provisions then in force continue to govern. machine translation, not official **第九項** 昭和五十七年一月二日から平成二年一月一日までの間に新築された旧法附則第十六条第五項に規定する家屋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-4031-7/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-9 For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1982 and January 1, 1990, the provisions then in force continue to govern. machine translation, not official **第十項** 昭和六十一年一月二日から平成二年一月一日までの間に新築された旧法附則第十六条第六項に規定する住宅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-4031-7/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-10 For fixed assets tax imposed on the residences prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1986 and January 1, 1990, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4031-7/art-8/par-2: 新法第三百四十八条第二項第十七号 → 地方税法 第三百四十八条第二項第十七号 (Article 348, paragraph (2), item (xvii)), art-348/par-2/item-17 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-17 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-17 - suppl-4031-7/art-8/par-2: 同項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2 - suppl-4031-7/art-8/par-3: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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