# 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-4041-5/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-4041-5/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-4041-5/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5/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-4041-5/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/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、平成四年度以後の年度分の固定資産税について適用し、平成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-4041-5/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/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 years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, 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一項の規定は、平成三年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する平成四年度以後の年度分の固定資産税について適用し、平成三年一月一日までに変電所又は送電施設の用に新たに供された旧法第三百四十九条の三第一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-4041-5/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-2 The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on depreciable assets prescribed in that paragraph that are newly put into use for a substation or power transmission facility on or after January 2, 1991, and with regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put into use for a substation or power transmission facility on or before January 1, 1991, 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十五項の規定中トンネルの新設により敷設された線路設備等に関する部分は、昭和六十四年一月二日以後に敷設された当該線路設備等に対して課する平成四年度以後の年度分の固定資産税について適用する。 suppl-4041-5/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-3 The provisions of Article 349-3, paragraph (15) of the New Act, in the part relating to track facilities, etc. laid through the new construction of a tunnel, apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on such track facilities, etc. laid on or after January 2, 1989. machine translation, not official **第四項** 旧法附則第十五条第五項に規定する機械その他の設備（平成三年一月一日までに新設されたものに限る。）に対して課する平成四年度分及び平成五年度分の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、同項中「平成二年度分及び平成三年度分」とあるのは「平成四年度分及び平成五年度分」と、「四分の一（当該機械その他の設備のうち昭和六十一年三月三十一日までに工業用水法第三条第一項に規定する指定地域となつた地域内に存する当該井戸に代えて当該工業用水道又は水道を当該事業の用に供するため新設したものにあつては、当該機械その他の設備に係る固定資産税の課税標準となるべき価格の六分の一）」とあるのは「三分の一」とする。 suppl-4041-5/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-4 With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on machinery and other equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act (limited to those newly installed on or before January 1, 1991), the provisions of that paragraph remain in force. In this case, in that paragraph, "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-quarter (or, for such machinery and other equipment newly installed in order to use the industrial water supply system or waterworks for the business in place of the wells located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or before March 31, 1986, one-sixth of the price that is to be the tax base of fixed assets tax for the machinery and other equipment)" is deemed to be replaced with "one-third". machine translation, not official **第五項** 旧法附則第十五条第七項に規定する償却資産のうち悪臭物質の排出を防止するための償却資産（平成三年一月一日までに取得されたものに限る。以下この項において「悪臭防止用設備」という。）に対して課する平成四年度分及び平成五年度分の固定資産税については、同条第七項の規定は、なおその効力を有する。この場合において、悪臭防止用設備に係る同項の規定の適用については、同項中「平成二年度分及び平成三年度分」とあるのは「平成四年度分及び平成五年度分」と、「三分の一」とあるのは「三分の二」とする。 suppl-4041-5/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-5 With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on depreciable assets for preventing the emission of offensive odor substances (limited to those acquired on or before January 1, 1991; hereinafter referred to as "odour prevention equipment" in this paragraph) among the depreciable assets prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act, the provisions of paragraph (7) of that Article remain in force. In this case, with regard to the application of the provisions of that paragraph to odour prevention equipment, in that paragraph, "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-third" is deemed to be replaced with "two-thirds". machine translation, not official **第六項** 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取得された旧法附則第十五条第八項及び第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-4041-5/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-6 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraphs (8) and (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern. machine translation, not official **第七項** 平成元年四月一日から平成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二十二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-4041-5/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-7 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official **第八項** 平成元年四月一日から平成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二十五項に規定する機械及び装置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-4041-5/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-8 With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official **第九項** 平成元年四月一日から平成三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二十八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-4041-5/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-9 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official **第十項** 平成元年四月一日から平成三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二十九項に規定する電気通信回線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-4041-5/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-10 With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-5/art-8/par-3: 新法第三百四十九条の三第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-4041-5/art-8/par-4: 工業用水法第三条第一項 → e-Gov law 331AC0000000146, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-4041-5/art-8/par-5: この項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4041-5/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第五項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-5 - 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, 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