# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（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-4141-17/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-4141-17/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/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. --- ### 第十条（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-4141-17/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10 **第一項** 平成十二年四月一日から平成十四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二項に規定する家屋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-4141-17/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-1 The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business during the period from April 1, 2000 to March 31, 2002. machine translation, not official **第二項** 平成十四年三月三十一日までに取得され、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四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施行日前に取得したものに限る。）に対して課する特別土地保有税については、なお従前の例による。 suppl-4141-17/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-2 The provisions then in force continue to govern special land holding tax imposed on land that is the site of a house prescribed in Article 38, paragraph (4) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business on or before March 31, 2002 (limited to land acquired before the Effective Date by a certified business operator prescribed in that paragraph). machine translation, not official **第三項** 旧法附則第三十八条第八項に規定する事業のうち、同条第六項に規定する特定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い、平成十二年四月一日から平成十四年三月三十一日までの間に新設されたものに限る。）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特定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-4141-17/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-3 With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on 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 Development of Specified Facilities through the Utilization of the Abilities of Private Business Operators in connection with a specified facility, up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the specified facility prescribed in Article 38, paragraph (6) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act and limited to one newly established during the period from April 1, 2000 to March 31, 2002) was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4141-17/art-10/par-3: 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 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T214204-257, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-265, 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