# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10)

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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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-4091-9/art-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10
- 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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### 第十条
<sup>suppl-4091-9/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10</sup>

**第一項**  この法律の施行の際現に在職する固定資産評価審査委員会の委員は、新法第四百二十三条第三項の規定により当該市町村の住民又は市町村税の納税義務がある者のうちから選任されたものとみなす。
<sup>suppl-4091-9/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10/par-1</sup>
A member of a fixed asset valuation review board who is in office as of the enforcement of this Act is deemed to have been appointed from among the residents of the municipality or persons who have tax liability for municipal taxes pursuant to Article 423, paragraph (3) of the New Act.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際現に在職する固定資産評価審査委員会の委員の任期は、なお従前の例による。
<sup>suppl-4091-9/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10/par-2</sup>
With regard to the term of office of a member of a fixed asset valuation review board who is in office as of the enforcement of this Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4091-9/art-10/par-1: 新法第四百二十三条第三項 → 地方税法 第四百二十三条第三項 (Article 423, paragraph (3)), art-423/par-3 — https://japanlaw.org/ja/local-tax-act/art-423/par-3 · https://japanlaw.org/l/325AC0000000226/art-423/par-3

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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-20261027T214204-258, 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