# 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-4171-5/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-4171-5/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-4171-5/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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-4171-5/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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、平成十七年度以後の年度分の固定資産税について適用し、平成十六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-4171-5/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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 2005 and thereafter, and, for fixed assets tax for fiscal year 2004 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 平成十八年四月一日前に建設された旧法第三百四十八条第二項第二号の四に規定するトンネル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-4171-5/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-2 For fixed assets tax imposed on tunnels prescribed in Article 348, paragraph (2), item (ii)-4 of the Former Act that were constructed before April 1, 2006, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に敷設された旧法第三百四十九条の三第二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-4171-5/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-3 For fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百四十九条の三第十項の規定は、平成十八年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第十項に規定する固定資産に対して課する平成十七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-4171-5/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-4 The provisions of Article 349-3, paragraph (10) of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 349-3, paragraph (10) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法第三百四十九条の三第十一項に規定する固定資産に対して課する平成十七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-4171-5/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-5 For fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 349-3, paragraph (11) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第六項** 施行日前に製造された旧法第三百四十九条の三第十二項に規定する車両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-4171-5/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-6 For fixed assets tax imposed on vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were manufactured before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 施行日前に敷設された旧法第三百四十九条の三第二十一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、なお従前の例による。 suppl-4171-5/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-7 For fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (21) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第三百四十九条の三第三十三項の規定は、平成十八年四月一日以後に建設された同項に規定する償却資産に対して課する平成十九年度以後の年度分の固定資産税について適用し、平成十八年三月三十一日までに建設された旧法第三百四十九条の三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-4171-5/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-8 The provisions of Article 349-3, paragraph (33) of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter imposed on depreciable assets prescribed in that paragraph that are constructed on or after April 1, 2006, and, for fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (35) of the Former Act that were constructed by March 31, 2006, the provisions then in force continue to govern. machine translation, not official **第九項** 新法第三百四十九条の三第三十七項の規定は、平成十九年四月一日以後に取得された同項に規定する事務所及び倉庫に対して課する平成二十年度以後の年度分の固定資産税について適用し、平成十九年三月三十一日までに取得された旧法第三百四十九条の三第三十九項に規定する事務所及び倉庫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-4171-5/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-9 The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on offices and warehouses prescribed in that paragraph that are acquired on or after April 1, 2007, and, for fixed assets tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (39) of the Former Act that were acquired by March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第十項** 新法第三百四十九条の三第三十八項の規定は、同項に規定する固定資産（平成十九年三月三十一日までに取得された家屋及び償却資産を除く。）に対して課する平成二十年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第四十項に規定する固定資産のうち土地に対して課する平成十九年度分までの固定資産税並びに同項に規定する固定資産のうち平成十九年三月三十一日までに取得された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-4171-5/art-7/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-10 The provisions of Article 349-3, paragraph (38) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on fixed assets prescribed in that paragraph (excluding houses and depreciable assets acquired by March 31, 2007), and, for fixed assets tax for fiscal year 2007 and earlier imposed on land among the fixed assets prescribed in Article 349-3, paragraph (40) of the Former Act, and fixed assets tax imposed on houses and depreciable assets acquired by March 31, 2007 among the fixed assets prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成十六年四月一日から平成十七年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する特定倉庫、附属機械設備及び特定上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-4171-5/art-7/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-11 For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十六年四月一日から大気汚染防止法の一部を改正する法律（平成十六年法律第五十六号）の施行の日の前日までの間に取得された旧法附則第十五条第五項に規定する施設又は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-4171-5/art-7/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-12 For fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act (Act No. 56 of 2004), the provisions then in force continue to govern. machine translation, not official **第十三項** 平成十四年四月一日から大気汚染防止法の一部を改正する法律の施行の日の前日までの間に取得された旧法附則第十五条第八項に規定する施設又は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-4171-5/art-7/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-13 For fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act, the provisions then in force continue to govern. machine translation, not official **第十四項** 平成十五年四月一日から平成十七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十一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-4171-5/art-7/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-14 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第十五項** 平成十三年八月二十四日から平成十七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十二項に規定する緑化施設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-4171-5/art-7/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-15 For fixed assets tax imposed on greening facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly installed during the period from August 24, 2001 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第十六項** 平成十五年四月一日から平成十七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十四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-4171-5/art-7/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-16 For fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第十七項** 平成十六年四月一日から平成十七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二十三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-4171-5/art-7/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-17 For fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第十八項** 平成十三年四月一日から平成十七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設備又は施設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-4171-5/art-7/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-18 For fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第十九項** 平成十三年四月一日から平成十七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三十項に規定する施設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-4171-5/art-7/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-19 For fixed assets tax imposed on facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第二十項** 平成十五年一月二日から平成十七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五十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-4171-5/art-7/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-20 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (50) of the Supplementary Provisions of the Former Act that were newly acquired during the period from January 2, 2003 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第二十一項** 平成十五年四月一日から平成十七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五十一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-4171-5/art-7/par-21 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-21 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (51) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern. machine translation, not official **第二十二項** 新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の固定資産税について適用し、旧法附則第十五条の二第二項に規定する固定資産に対して課する平成十七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-4171-5/art-7/par-22 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-22 The provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-5/art-7/par-4: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-4171-5/art-7/par-8: 新法第三百四十九条の三第三十三項 → 地方税法 第三百四十九条の三第三十二項 (Article 349-3, paragraph (32)), art-349-3/par-32 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-32 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-32 - suppl-4171-5/art-7/par-22: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-1 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-3 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-4 - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-6 - 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-9 --- ## 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-20261027T214204-271, 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