# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（固定資産税に関する経過措置） — address `suppl-4191-4/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6 - 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. --- ### 第六条（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-4191-4/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6 **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-4191-4/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/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 2007 and thereafter, and, for fixed assets tax for fiscal year 2006 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前に取得された旧法第三百四十九条の三第三十二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-4191-4/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-2 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (32) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 平成十七年四月一日から平成十九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二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-4191-4/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-3 For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第四項** 平成十五年四月一日から平成十九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三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-4191-4/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-4 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第五項** 平成十七年四月一日から平成十九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-4191-4/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-5 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第六項** 平成十六年四月一日から平成十九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-4191-4/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-6 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第七項** 平成十一年十一月二十五日から平成十九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二十三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-4191-4/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-7 For fixed assets tax imposed on facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly installed during the period from November 25, 1999 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第八項** 平成十三年四月一日から平成十九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二十七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-4191-4/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-8 For fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2001 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第九項** 平成九年四月一日から平成十九年三月三十一日までの間に新造され、かつ、専ら離島航路事業の用に供された旧法附則第十五条第三十四項に規定する内航船舶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-4191-4/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-9 For fixed assets tax imposed on coastal vessels prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly built during the period from April 1, 1997 to March 31, 2007 and used exclusively for remote island shipping services, the provisions then in force continue to govern. machine translation, not official **第十項** 平成十五年四月一日から平成十九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四十九項に規定する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-4191-4/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-10 For fixed assets tax imposed on equipment prescribed in Article 15, paragraph (49) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成十七年七月一日から平成十九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五十三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-4191-4/art-6/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-11 For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (53) of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-275, 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