# 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-4061-15/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-4061-15/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-4061-15/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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-4061-15/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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、平成六年度以後の年度分の固定資産税について適用し、平成五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-4061-15/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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 years beginning with fiscal year 1994, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1993, 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八項の規定は、平成六年度以後の年度において固定資産税が課されることとなった同項に規定する航空機に対して課する平成六年度以後の年度分の固定資産税について適用し、平成五年度以前の年度において固定資産税が課されることとなった旧法第三百四十九条の三第八項に規定する航空機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-4061-15/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-2 The provisions of Article 349-3, paragraph (8) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994 imposed on aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in a fiscal year beginning with fiscal year 1994, and with regard to fixed assets tax imposed on aircraft prescribed in Article 349-3, paragraph (8) of the Former Act on which fixed assets tax came to be imposed in fiscal year 1993 or an earlier fiscal year, the provisions then in force continue to govern. machine translation, not official **第三項** 平成五年一月二日前に取得された旧法第三百四十九条の三第二十四項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-4061-15/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-3 With regard to fixed assets tax imposed on fixed assets prescribed in Article 349-3, paragraph (24) of the Former Act that were acquired before January 2, 1993, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百四十九条の三第三十四項の規定は、平成五年一月二日以後に敷設された同項に規定する線路設備に対して課する平成六年度以後の年度分の固定資産税について適用し、平成五年一月一日までに敷設された旧法第三百四十九条の三第三十四項に規定する線路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-4061-15/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-4 The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994 imposed on track facilities prescribed in that paragraph that are laid on or after January 2, 1993, and with regard to fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (34) of the Former Act that were laid on or before January 1, 1993, the provisions then in force continue to govern. machine translation, not official **第五項** 平成三年四月一日から平成五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二十七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-4061-15/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-5 With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1993, the provisions then in force continue to govern. machine translation, not official **第六項** 平成三年四月一日から平成五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三十一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-4061-15/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-6 With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1993, the provisions then in force continue to govern. machine translation, not official **第七項** 平成四年四月一日から平成七年十二月三十一日までの間に取得された旧法附則第十五条第三十四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、同項の規定は、なおその効力を有する。この場合において、施行日から平成七年十二月三十一日までの間に取得された同項に規定する機械その他の設備に対する同項の規定の適用については、同項中「平成四年四月一日（当該機械その他の設備のうちトリクロロエタンに係るものにあつては、平成四年八月十日）から平成六年三月三十一日まで」とあるのは「平成六年四月一日から平成七年十二月三十一日まで」と、「三分の二の額」とあるのは「四分の三の額（地方税法等の一部を改正する法律（平成八年法律第十二号）による改正後の地方税法附則第十六条の二第十項の規定の適用を受ける当該機械その他の設備にあつては、同項の規定により課税標準とされる額の四分の三の額）」とする。 suppl-4061-15/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-7 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1992 and December 31, 1995, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to machinery and other equipment prescribed in that paragraph that were acquired between the Effective Date and December 31, 1995, in that paragraph, "from April 1, 1992 (for machinery and other equipment relating to trichloroethane, August 10, 1992) to March 31, 1994" is deemed to be replaced with "from April 1, 1994 to December 31, 1995", and "two-thirds of the amount" is deemed to be replaced with "three-fourths of the amount (for such machinery and other equipment to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) applies, three-fourths of the amount that is to be the tax base pursuant to that paragraph)". machine translation, not official **第八項** 平成四年一月二日から平成六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-4061-15/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-8 With regard to fixed assets tax imposed on dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1992 and January 1, 1994, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4061-15/art-7/par-2: 新法第三百四十九条の三第八項 → 地方税法 第三百四十九条の三第七項 (Article 349-3, paragraph (7)), art-349-3/par-7 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-7 - suppl-4061-15/art-7/par-4: 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-4061-15/art-7/par-7: 地方税法附則第十六条の二第十項 → 地方税法 附則第十六条の二第十三項 (Supplementary Provisions, Article 16-2, paragraph (13)), suppl-3251-226/art-16-2/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18/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-20261027T214204-255, 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