# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（固定資産税に関する経過措置） — address `suppl-4211-9/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8 - 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. --- ### 第八条（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-4211-9/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8 **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、平成二十一年度以後の年度分の固定資産税について適用し、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-4211-9/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2009 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2008, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十三条第五項の規定は、附則第一条第五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し、当該年度の前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-4211-9/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-2 The provisions of Article 343, paragraph (5) of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date provided for in Article 1, item (v) of the Supplementary Provisions (or, if that date is January 1, that day) and subsequent fiscal years, and with regard to fixed assets tax up to the fiscal year preceding that fiscal year, 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鉄道に係る同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-4211-9/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-3 With regard to fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that pertain to a railway prescribed in that paragraph and were laid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 平成十九年四月一日から平成二十一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-4211-9/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-4 With regard to 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 constructed or expanded during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第五項** 平成二十年四月一日から平成二十一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、なお従前の例による。 suppl-4211-9/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-5 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第六項** 平成十九年四月一日から平成二十一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十八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-4211-9/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-6 With regard to fixed assets tax imposed on facilities prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第七項** 平成九年四月一日から平成二十一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二十九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-4211-9/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-7 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1997 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第八項** 平成十四年四月一日から平成二十一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三十一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-4211-9/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-8 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第九項** 平成十九年四月一日から平成二十一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四十二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-4211-9/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-9 With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第十項** 平成十六年四月一日から平成二十一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四十五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-4211-9/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-10 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成十九年四月一日から平成二十一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四十六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-4211-9/art-8/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-11 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十八年四月一日から平成二十年九月三十日までの間に取得された旧法附則第十五条第四十九項に規定する基準適合表示車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-4211-9/art-8/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-12 With regard to fixed assets tax imposed on standard-compliance labeled vehicles prescribed in Article 15, paragraph (49) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to September 30, 2008, the provisions then in force continue to govern. machine translation, not official **第十三項** 平成十八年四月一日から平成二十一年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定する貸家住宅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-4211-9/art-8/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-13 With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2006 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official **第十四項** 平成十六年十月二十三日から平成二十一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-4211-9/art-8/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-14 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from October 23, 2004 to March 31, 2009, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4211-9/art-8/par-2: 新法第三百四十三条第五項 → 地方税法 第三百四十三条第六項 (Article 343, paragraph (6)), art-343/par-6 — https://japanlaw.org/ja/local-tax-act/art-343/par-6 · https://japanlaw.org/l/325AC0000000226/art-343/par-6 - suppl-4211-9/art-8/par-2: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-9/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5 - 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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