# 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-4201-21/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)（固定資産税に関する経過措置） — address `suppl-4201-21/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-4201-21/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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（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-4201-21/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10 **第一項** 別段の定めがあるものを除き、新法の規定（新法第三百九十四条の規定を除く。）中固定資産税に関する部分は、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-4201-21/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-1 Except as otherwise provided, the provisions of the New Act (excluding Article 394 of the New Act) relating to fixed assets tax apply to fixed assets tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2007. machine translation, not official **第二項** 新法第三百四十八条第二項第九号、第十二号及び第二十六号並びに第七項並びに附則第十五条第十三項の規定は、平成二十一年度以後の年度分の固定資産税について適用し、旧民法第三十四条の法人に係る固定資産に対して課する平成二十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-4201-21/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-2 The provisions of Article 348, paragraph (2), items (ix), (xii) and (xxvi) and paragraph (7) of the New Act and Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code. machine translation, not official **第三項** 新法第三百四十八条第二項第二十九号の規定は、附則第一条第九号に定める日の属する年の翌年の一月一日（当該定める日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用する。 suppl-4201-21/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-3 The provisions of Article 348, paragraph (2), item (xxix) of the New Act apply to fixed assets tax for fiscal years for which the assessment date is January 1 of the year following the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that specified date is January 1, that day), and subsequent fiscal years. machine translation, not official **第四項** 施行日前に取得された旧法第三百四十九条の三第二十五項から第二十八項まで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-4201-21/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-4 The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date. machine translation, not official **第五項** 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-4201-21/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-5 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (34) of the Former Act that were acquired before the Effective Date. machine translation, not official **第六項** 平成十七年六月一日から平成二十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-4201-21/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-6 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from June 1, 2005 to March 31, 2008. machine translation, not official **第七項** 平成十八年四月一日から平成二十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四項の表第一号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-4201-21/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-7 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (i) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第八項** 平成十六年四月一日から平成二十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四項の表第二号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-4201-21/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-8 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (ii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2008. machine translation, not official **第九項** 平成十八年四月一日から平成二十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五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-4201-21/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-9 The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第十項** 平成十八年四月一日から平成二十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六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-4201-21/art-10/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-10 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第十一項** 平成十七年四月一日から平成二十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-4201-21/art-10/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-11 The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008. machine translation, not official **第十二項** 平成十八年四月一日から平成二十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十五項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、なお従前の例による。 suppl-4201-21/art-10/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-12 The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第十三項** 平成十八年四月一日から平成二十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-4201-21/art-10/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-13 The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第十四項** 平成十八年四月一日から平成二十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十八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-4201-21/art-10/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-14 The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第十五項** 平成十七年四月一日から平成二十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十九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-4201-21/art-10/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-15 The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008. machine translation, not official **第十六項** 平成十七年四月一日から平成二十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-4201-21/art-10/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-16 The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2005 to March 31, 2008. machine translation, not official **第十七項** 旧法附則第十五条第二十六項各号に掲げ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-4201-21/art-10/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-17 The provisions then in force continue to govern fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (26) of the Supplementary Provisions of the Former Act. machine translation, not official **第十八項** 平成十八年四月一日から平成二十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二十八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-4201-21/art-10/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-18 The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2006 to March 31, 2008. machine translation, not official **第十九項** 新法附則第十五条第五十一項に規定する指定会社等が施行日において同項に規定する外貿埠頭公社からの出資により取得した固定資産に係る同項の規定の適用については、同項中「前日において第十三項又は」とあるのは「前日において」と、「附則第十条第十二項及び第十六条第四項の規定によりなお従前の例によることとされる平成二十年改正法第一条の規定による改正前の地方税法附則第十五条第十五項若しくは」とあるのは「第一条の規定による改正前の地方税法附則第十五条第十四項若しくは第十五項又は」とする。 suppl-4201-21/art-10/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-19 For the application of the provisions of Article 15, paragraph (51) of the Supplementary Provisions of the New Act to fixed assets that the designated company, etc. prescribed in that paragraph acquired on the Effective Date through investment from the international pier corporation prescribed in that paragraph, the phrase "on the day before paragraph (13) or" in that paragraph is deemed to be replaced with "on the day before", and the phrase "Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the 2008 Amendment Act, which is to continue to be governed by the provisions then in force pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions, or" is deemed to be replaced with "Article 15, paragraph (14) or (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1, or". machine translation, not official --- ## Cites - suppl-4201-21/art-10/par-1: 新法第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/ja/local-tax-act/art-394 · https://japanlaw.org/l/325AC0000000226/art-394 - suppl-4201-21/art-10/par-2: 新法第三百四十八条第二項第九号 → 地方税法 第三百四十八条第二項第九号 (Article 348, paragraph (2), item (ix)), art-348/par-2/item-9 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-9 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-9 - suppl-4201-21/art-10/par-2: 第十二号 → 地方税法 第三百四十八条第二項第十二号 (Article 348, paragraph (2), item (xii)), art-348/par-2/item-12 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-12 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-12 - suppl-4201-21/art-10/par-2: 第二十六号 → 地方税法 第三百四十八条第二項第二十六号 (Article 348, paragraph (2), item (xxvi)), art-348/par-2/item-26 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-26 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-26 - suppl-4201-21/art-10/par-2: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/ja/local-tax-act/art-348/par-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-7 - suppl-4201-21/art-10/par-3: 新法第三百四十八条第二項第二十九号 → 地方税法 第三百四十八条第二項第二十九号 (Article 348, paragraph (2), item (xxix)), art-348/par-2/item-29 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-29 - suppl-4201-21/art-10/par-3: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4201-21/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-9 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15 - 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-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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-4201-21/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-9 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-277, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-278, 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