# 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-4121-4/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-4121-4/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-4121-4/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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-4121-4/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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、平成十二年度以後の年度分の固定資産税について適用し、平成十一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-4121-4/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999. machine translation, not official **第二項** 労働災害防止協会で鉱業に係る労働災害の防止を目的として組織されたものが平成十四年三月三十一日までに取得した旧法第三百四十八条第二項第十九号の三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、同号の規定は、なおその効力を有する。 suppl-4121-4/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-2 The provisions of Article 348, paragraph (2), item (xix)-3 of the Former Act remain in force with respect to fixed assets tax imposed on fixed assets prescribed in that item that an Industrial Accident Prevention Association organized for the purpose of preventing industrial accidents relating to mining acquires by March 31, 2002. machine translation, not official **第三項** 新法第三百四十九条の三第十八項の規定は、平成十一年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成十二年度以後の年度分の固定資産税について適用し、平成十一年一月一日までに取得された旧法第三百四十九条の三第十八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-4121-4/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-3 The provisions of Article 349-3, paragraph (18) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1999, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (18) of the Former Act that were acquired by January 1, 1999. machine translation, not official **第四項** 新法第三百四十九条の三第三十七項の規定は、施行日以後に取得された同項に規定する償却資産に対して課する平成十三年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第三十七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-4121-4/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-4 The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date. machine translation, not official **第五項** 新法附則第十五条第五項第八号の規定は、施行日以後に取得された同号に規定する処理施設に対して課する平成十三年度以後の年度分の固定資産税について適用する。 suppl-4121-4/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-5 The provisions of Article 15, paragraph (5), item (viii) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on processing facilities prescribed in that item that were acquired on or after the Effective Date. machine translation, not official **第六項** 平成九年一月二日から平成十二年三月三十一日までの間に設置された旧法附則第十五条第七項に規定する構築物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-4121-4/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-6 The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between January 2, 1997 and March 31, 2000. machine translation, not official **第七項** 平成七年一月二日から平成十二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十六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-4121-4/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-7 The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1995 and March 31, 2000. machine translation, not official **第八項** 平成七年四月一日から平成十二年三月三十一日までの間に新た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-4121-4/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-8 The provisions then in force continue to govern 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 newly acquired between April 1, 1995 and March 31, 2000. machine translation, not official **第九項** 平成八年四月一日から平成十二年三月三十一日までの間に新たに取得された旧法附則第十五条第二十四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-4121-4/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-9 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1996 and March 31, 2000. machine translation, not official **第十項** 平成七年四月一日から平成十二年三月三十一日までの間に新た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-4121-4/art-7/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-10 The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1995 and March 31, 2000. machine translation, not official **第十一項** 平成八年四月一日から平成十二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-4121-4/art-7/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-11 The provisions then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 2000. machine translation, not official **第十二項** 平成三年八月一日から食品流通構造改善促進法の一部を改正する法律（平成十二年法律第六十六号）の施行の日の前日までの間に取得された附則第一条第二号に掲げる改正規定による改正前の地方税法附則第十五条第三十三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-4121-4/art-7/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-12 The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Local Tax Act prior to amendment by the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions that were acquired between August 1, 1991 and the day preceding the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Food Distribution Structure (Act No. 66 of 2000). machine translation, not official **第十三項** 平成七年四月一日から平成十二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三十五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-4121-4/art-7/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-13 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1995 and March 31, 2000. machine translation, not official **第十四項** 平成十年四月一日から平成十四年三月三十一日までの間に新たに建設された旧法附則第十五条第三十六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、同項の規定は、なおその効力を有する。この場合において、施行日から平成十四年三月三十一日までの間に新たに建設された同項に規定する償却資産に対する同項の規定の適用については、同項中「平成十年四月一日から平成十二年三月三十一日まで」とあるのは「平成十二年四月一日から平成十四年三月三十一日まで」と、「六分の五の額とし、その後五年度分の固定資産税については、当該償却資産に係る固定資産税の課税標準となるべき価格の十分の九」とあるのは「十分の九」とする。 suppl-4121-4/art-7/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-14 The provisions of Article 15, paragraph (36) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in that paragraph that were newly constructed between April 1, 1998 and March 31, 2002. In this case, with regard to the application of the provisions of Article 15, paragraph (36) of the Supplementary Provisions of the Former Act to depreciable assets prescribed in that paragraph that were newly constructed between the Effective Date and March 31, 2002, "from April 1, 1998 to March 31, 2000" in that paragraph is deemed to be replaced with "from April 1, 2000 to March 31, 2002", and "the amount of five-sixths, and for fixed assets tax for the following five fiscal years, nine-tenths of the price that is to be the tax base for fixed assets tax relating to the depreciable assets" is deemed to be replaced with "nine-tenths". machine translation, not official **第十五項** 平成十年四月一日から平成十二年三月三十一日までの間に新たに取得された旧法附則第十五条第四十七項に規定する機器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-4121-4/art-7/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-15 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (47) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1998 and March 31, 2000. machine translation, not official **第十六項** 平成四年一月一日から平成十一年十二月三十一日までの間に新築された旧法附則第十六条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-4121-4/art-7/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-16 The provisions then in force continue to govern fixed assets tax imposed on former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Former Act, among land used as the site of rental housing prescribed in that paragraph that was newly constructed between January 1, 1992 and December 31, 1999. machine translation, not official **第十七項** 平成七年一月十七日から平成十二年三月三十一日までの間に取得（共有持分の取得を含む。）され、又は改良された旧法附則第十六条の二第十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、同項及び同条第十二項の規定は、なおその効力を有する。この場合において、同条第十項中「自治大臣」とあるのは、「総務大臣」とする。 suppl-4121-4/art-7/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-17 The provisions of Article 16-2, paragraph (10) and paragraph (12) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved between January 17, 1995 and March 31, 2000. In this case, "Minister of Home Affairs" in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Minister for Internal Affairs and Communications". machine translation, not official **第十八項** 平成七年一月十七日から平成十二年三月三十一日までの間に取得され、又は改良された旧法附則第十六条の二第十一項に規定する構築物に対して課する固定資産税については、同項及び同条第十二項の規定は、なおその効力を有する。この場合において、同条第十一項中「自治大臣」とあるのは、「総務大臣」とする。 suppl-4121-4/art-7/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-18 The provisions of Article 16-2, paragraph (11) and paragraph (12) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or improved between January 17, 1995 and March 31, 2000. In this case, "Minister of Home Affairs" in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Minister for Internal Affairs and Communications". machine translation, not official --- ## Cites - suppl-4121-4/art-7/par-3: 新法第三百四十九条の三第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17 - suppl-4121-4/art-7/par-12: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4121-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第四項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-4 - 地方税法 附則第九条第五項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-5 - 地方税法 附則第六条第九項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-9 - 地方税法 附則第六条第十三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-13 - 地方税法 附則第六条第十八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-6/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-18 - 地方税法 附則第六条第二十一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-6/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-21 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-2 --- ## 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-20261027T214204-262, 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