# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)
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- 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: 第十三条 (Supplementary Provisions, Article 13)（民間事業者の能力の活用により整備される特定施設に関する経過措置） — address `suppl-4081-12/art-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13
- 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.
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### 第十三条（民間事業者の能力の活用により整備される特定施設に関する経過措置） — Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
caption: machine translation, not official
suppl-4081-12/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13
**第一項** 昭和六十一年五月三十日から平成八年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第五項に規定する家屋の敷地である土地（同項に規定する認定事業者が当該期間内に取得したものに限る。）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-4081-12/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13/par-1
With regard to fixed assets tax imposed on land that is the site of a house prescribed in Article 38, paragraph (5) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 1996 (limited to land acquired within that period by a certified business operator prescribed in that paragraph), the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法附則第三十八条第十二項に規定する事業で民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第二条第一項第四号ロ、第五号ハ及びニ、第六号ニ及びホ並びに第九号に掲げる施設に係るもののうち当該施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第六条に規定する認定事業者が行う事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
suppl-4081-12/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13/par-2
With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses, relating to the facilities, up to the business year that first ends on or after the date on which five years elapse from the date on which the office or place of business relating to the facilities (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) was newly established, among the business prescribed in Article 38, paragraph (12) of the Supplementary Provisions of the Former Act that relates to the facilities listed in Article 2, paragraph (1), item (iv), (b), item (v), (c) and (d), item (vi), (d) and (e), and item (ix) of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses (Act No. 77 of 1986), the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-4081-12/art-13/par-2: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第十条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1
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## 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-20261027T214204-257, 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