# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17)

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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: 第十七条 (Supplementary Provisions, Article 17)（地方税法の一部改正に伴う経過措置） — address `suppl-4101-62/art-17`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-62/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-62/art-17
- 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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### 第十七条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-62/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4101-62/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4101-62/art-17</sup>

**第一項**  前条の規定による改正後の地方税法中固定資産税及び都市計画税に関する規定は、この法律の施行の日の属する年の翌年の四月一日の属する年度以後の年度分の固定資産税及び都市計画税について適用し、当該年度の前年度分までの固定資産税及び都市計画税については、なお従前の例による。
<sup>suppl-4101-62/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-62/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-62/art-17/par-1</sup>
The provisions of the Local Tax Act as amended by the provisions of the preceding Article concerning fixed assets tax and city planning tax apply to fixed assets tax and city planning tax for the fiscal year that includes April 1 of the year following the year in which the date of enforcement of this Act falls and thereafter, and the provisions then in force continue to govern fixed assets tax and city planning tax up to the fiscal year preceding that fiscal year.
<sup>machine translation, not official</sup>

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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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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