# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（固定資産税に関する経過措置） — address `suppl-4261-4/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12 - 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. --- ### 第十二条（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-4261-4/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12 **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、平成二十六年度以後の年度分の固定資産税について適用し、平成二十五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-4261-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2014 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2013, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十八条第二項第十号の二及び第十号の四の規定は、附則第一条第十八号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の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-4261-4/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-2 The provisions of Article 348, paragraph (2), items (x)-2 and (x)-4 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 of enforcement of the provisions listed in Article 1, item (xviii) of the Supplementary Provisions (or, if the date of enforcement is January 1, that day) and subsequent fiscal years. machine translation, not official **第三項** 平成二十四年四月一日から平成二十六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-4261-4/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-3 With regard to the fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2012 to March 31, 2014, the provisions then in force continue to govern. machine translation, not official **第四項** 平成二十二年度から平成二十五年度までの間において新たに固定資産税が課されることとなった旧法附則第十五条第三項に規定する航空機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-4261-4/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-4 With regard to the fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act for which fixed assets tax has come to be newly imposed during the period from fiscal 2010 through fiscal 2013, the provisions then in force continue to govern. machine translation, not official **第五項** 平成二十一年四月一日から平成二十六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-4261-4/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-5 With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2009 to March 31, 2014, the provisions then in force continue to govern. machine translation, not official **第六項** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日の翌日から平成二十六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-4261-4/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-6 With regard to the fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that was newly installed during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to March 31, 2014, the provisions then in force continue to govern. machine translation, not official **第七項** 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号。附則第十七条第二項において「港湾法等改正法」という。）附則第一条第二号に掲げる規定の施行の日から平成二十六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-4261-4/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-7 With regard to the fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011; referred to as the "2011 Port and Harbour Act Amendment Act" in Article 17, paragraph (2) of the Supplementary Provisions) to March 31, 2014, the provisions then in force continue to govern. machine translation, not official **第八項** 平成二十二年四月一日から平成二十六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二十七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-4261-4/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-8 With regard to the fixed assets tax imposed on fixed assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern. machine translation, not official **第九項** 平成二十三年四月一日から平成二十五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二十八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-4261-4/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-9 With regard to the fixed assets tax imposed on vehicles bearing a mark indicating conformity to the standards prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2011 to September 30, 2013, the provisions then in force continue to govern. machine translation, not official **第十項** 特定製品に係るフロン類の回収及び破壊の実施の確保等に関する法律の一部を改正する法律（平成二十五年法律第三十九号）の施行の日の前日までの間における新法附則第十五条第三十八項の規定の適用については、同項中「フロン類の使用の合理化及び管理の適正化に関する法律」とあるのは「特定製品に係るフロン類の回収及び破壊の実施の確保等に関する法律」と、「第二条第三項第二号」とあるのは「第二条第二項第二号」とする。 suppl-4261-4/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-10 In the application of the provisions of Article 15, paragraph (38) of the Supplementary Provisions of the New Act until the day before the date of enforcement of the Act Partially Amending the Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products (Act No. 39 of 2013), the phrase "Act on Rational Use and Proper Management of Fluorocarbons" in that paragraph is deemed to be replaced with "Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products", and the phrase "Article 2, paragraph (3), item (ii)" with "Article 2, paragraph (2), item (ii)". machine translation, not official **第十一項** 市町村長は、この法律の施行後速やかに（新法第四百十条第一項ただし書の規定により平成二十六年四月一日以後に土地及び家屋の平成二十六年度の価格等を決定する場合には、その価格等を決定する日までに）新法附則第五十五条第九項第五号ロ又は第六号ロに掲げる土地及び家屋を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-4261-4/art-12/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-11 The mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2014 is determined on or after April 1, 2014 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (9), item (v), (b) or item (vi), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay. machine translation, not official --- ## Cites - suppl-4261-4/art-12/par-2: 新法第三百四十八条第二項第十号の二 → 地方税法 第三百四十八条第二項第十号の二 (Article 348, paragraph (2), item (x-2)), art-348/par-2/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-2 - suppl-4261-4/art-12/par-2: 第十号の四 → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-4 - suppl-4261-4/art-12/par-2: 附則第一条第十八号 → 地方税法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-4/art-1/par-1/item-18 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18 - suppl-4261-4/art-12/par-7: 附則第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4261-4/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17/par-2 - suppl-4261-4/art-12/par-11: 新法第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/ja/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1 ## 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十八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18 - 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-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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-20261027T202151-341, translated 2026-10-28 - 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-20261027T214204-287, 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