# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（固定資産税に関する経過措置） — address `suppl-4281-13/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18 - 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-4281-13/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18 **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、平成二十八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-4281-13/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前に敷設された旧法第三百四十九条の三第二十四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-4281-13/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-2 With regard to fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (24) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 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附則第一条第十三号に掲げる規定の施行の日の前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一項に規定する特定倉庫又は附属機械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-4281-13/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-3 With regard to fixed assets tax imposed on specified warehouses or ancillary machinery and equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第四項** 平成二十六年四月一日から平成二十八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-4281-13/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-4 With regard to 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, 2014 through March 31, 2016, the provisions then in force continue to govern. machine translation, not official **第五項** 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日から平成二十八年三月三十一日までの間に新たに取得され、又は改良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-4281-13/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-5 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 newly acquired or improved during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) through March 31, 2016, the provisions then in force continue to govern. machine translation, not official **第六項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日から平成二十八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三十三項に規定する認定発電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-4281-13/art-18/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-6 With regard to fixed assets tax imposed on certified power generation facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011) through March 31, 2016, the provisions then in force continue to govern. machine translation, not official **第七項** 都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日から平成二十八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四十二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-4281-13/art-18/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-7 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) through March 31, 2016, the provisions then in force continue to govern. machine translation, not official **第八項** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（次項及び第十項並びに附則第二十七条第四項から第六項までにおいて「平成二十七年新会社」という。）が直接その本来の事業の用に供する新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二十八年度分の固定資産税に係る同項の規定の適用については、同項中「旅客会社」とあるのは、「旅客会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。 suppl-4281-13/art-18/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-8 With respect to the application of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act to fixed assets tax for fiscal 2016 imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act that a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as the "2015 new company" in the following paragraph, paragraph (10) and Article 27, paragraphs (4) through (6) of the Supplementary Provisions) directly uses for its principal business, the words "passenger railway company" in Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "a passenger railway company or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)". machine translation, not official **第九項** 平成二十七年新会社が所有し、又は独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）第十三条第一項第三号若しくは第六号の規定に基づき借り受け、独立行政法人日本高速道路保有・債務返済機構法（平成十六年法律第百号）第十二条第二項第二号の規定に基づき利用し、若しくは鉄道施設の貸付けを行う法人で政令で定めるものから借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する固定資産税の課税標準は、新法第三百四十九条又は第三百四十九条の二の規定にかかわらず、平成二十九年度分及び平成三十年度分の固定資産税に限り、当該固定資産に係る固定資産税の課税標準となるべき価格の五分の三の額（新法第三百四十九条の三第二項、第十三項から第十五項まで若しくは第二十五項、地方税法附則第十五条第十六項若しくは第三十四項又は新法第十五条の二第一項の規定の適用を受ける当該固定資産にあっては、これらの規定により課税標準とされる額の五分の三の額）とする。 suppl-4281-13/art-18/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-9 The tax base of fixed assets tax imposed on fixed assets specified by Cabinet Order that are directly used for its principal business, among fixed assets that a 2015 new company owns, or borrows pursuant to Article 13, paragraph (1), item (iii) or (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), or uses pursuant to Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), or borrows from a corporation specified by Cabinet Order that lends railway facilities, is, notwithstanding Article 349 or Article 349-2 of the New Act, limited to fixed assets tax for fiscal 2017 and fiscal 2018, three-fifths of the price that is to be the tax base of fixed assets tax pertaining to those fixed assets (for those fixed assets to which Article 349-3, paragraph (2), paragraphs (13) through (15) or paragraph (25) of the New Act, Article 15, paragraph (16) or (34) of the Supplementary Provisions of the Local Tax Act, or Article 15-2, paragraph (1) of the New Act applies, three-fifths of the amount that is made the tax base under those provisions). machine translation, not official **第十項** 平成二十七年新会社が直接その本来の事業の用に供する新法附則第十五条の三に規定する固定資産に対して課する平成二十八年度分の固定資産税に係る同条の規定の適用については、同条中「旅客会社」とあるのは、「旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。 suppl-4281-13/art-18/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-10 With respect to the application of Article 15-3 of the Supplementary Provisions of the New Act to fixed assets tax for fiscal 2016 imposed on fixed assets prescribed in Article 15-3 of the Supplementary Provisions of the New Act that a 2015 new company directly uses for its principal business, the words "passenger railway company" in Article 15-3 of the Supplementary Provisions of the New Act are deemed to be replaced with "a passenger railway company, or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)". machine translation, not official **第十一項** 平成十九年四月一日から平成二十八年三月三十一日までの間に改修された旧法附則第十五条の九第四項に規定する高齢者等居住改修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-4281-13/art-18/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-11 With regard to fixed assets tax imposed on housing renovated for elderly persons, etc. prescribed in Article 15-9, paragraph (4) of the Supplementary Provisions of the Former Act that was renovated during the period from April 1, 2007 through March 31, 2016, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十九年四月一日から平成二十八年三月三十一日までの間に改修された旧法附則第十五条の九第五項に規定する区分所有に係る家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-4281-13/art-18/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-12 With regard to fixed assets tax imposed on houses held in unit ownership prescribed in Article 15-9, paragraph (5) of the Supplementary Provisions of the Former Act that were renovated during the period from April 1, 2007 through March 31, 2016, the provisions then in force continue to govern. machine translation, not official **第十三項** 新法附則第十七条の三及び第十七条の四の規定は、平成二十九年度以後の年度分の固定資産税について適用する。 suppl-4281-13/art-18/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-13 The provisions of Article 17-3 and Article 17-4 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years. machine translation, not official **第十四項** 平成二十三年三月十一日から平成二十八年三月三十一日までの間に取得（共有持分の取得を含む。）され、又は改良された旧法附則第五十六条第十二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、同項の規定は、なおその効力を有する。 suppl-4281-13/art-18/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-14 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 56, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56, paragraph (12) of the Supplementary Provisions of the Former Act remain in force. machine translation, not official **第十五項** 平成二十三年三月十一日から平成二十八年三月三十一日までの間に取得（共有持分の取得を含む。）された旧法附則第五十六条第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、同項の規定は、なおその効力を有する。この場合における同項の規定の適用については、平成二十四年四月一日から平成二十八年三月三十一日までの間に総務大臣が地方税法附則第五十一条第四項の規定により指定して公示した同項に規定する居住困難区域のうち、地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号）の施行の日以後最初に同項の規定により指定して公示した区域については、平成二十三年三月十一日を旧法附則第五十六条第十五項に規定する居住困難区域を指定する旨の公示があった日とみなす。 suppl-4281-13/art-18/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-15 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56, paragraph (15) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of Article 56, paragraph (15) of the Supplementary Provisions of the Former Act, among the areas unfit for habitation prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act during the period from April 1, 2012 through March 31, 2016, the area first designated and publicly notified pursuant to that paragraph on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012) is deemed to be an area for which March 11, 2011 was the date of the public notice designating the area unfit for habitation prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act. machine translation, not official **第十六項** 平成二十三年三月十一日から平成二十八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五十六条の二第三項に規定する車両等に対して課する固定資産税については、同項及び同条第六項の規定は、なおその効力を有する。 suppl-4281-13/art-18/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-16 With regard to fixed assets tax imposed on vehicles, etc. prescribed in Article 56-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56-2, paragraph (3) of the Supplementary Provisions of the Former Act and Article 56-2, paragraph (6) of the Supplementary Provisions of the Former Act remain in force. machine translation, not official **第十七項** 平成二十三年三月十一日から平成二十八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五十六条の二第四項に規定する家屋又は償却資産に対して課する固定資産税については、同項から同条第六項までの規定は、なおその効力を有する。 suppl-4281-13/art-18/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-17 With regard to fixed assets tax imposed on houses or depreciable assets prescribed in Article 56-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56-2, paragraphs (4) through (6) of the Supplementary Provisions of the Former Act remain in force. machine translation, not official --- ## Cites - suppl-4281-13/art-18/par-3: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4281-13/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-13 - suppl-4281-13/art-18/par-8: 次項 → 地方税法 附則第十八条第九項 (Supplementary Provisions, Article 18, paragraph (9)), suppl-4281-13/art-18/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-9 - suppl-4281-13/art-18/par-8: 第十項 → 地方税法 附則第十八条第十項 (Supplementary Provisions, Article 18, paragraph (10)), suppl-4281-13/art-18/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-10 - suppl-4281-13/art-18/par-8: 附則第二十七条第四項から第六項まで → 地方税法 附則第二十七条第四項 (Supplementary Provisions, Article 27, paragraph (4)), suppl-4281-13/art-27/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-27/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-4 - suppl-4281-13/art-18/par-8: 附則第二十七条第四項から第六項まで → 地方税法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4281-13/art-27/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-27/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-5 - suppl-4281-13/art-18/par-8: 附則第二十七条第四項から第六項まで → 地方税法 附則第二十七条第六項 (Supplementary Provisions, Article 27, paragraph (6)), suppl-4281-13/art-27/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-27/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-6 - suppl-4281-13/art-18/par-8: 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 - suppl-4281-13/art-18/par-9: 独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）第十三条第一項第三号 → e-Gov law 414AC0000000180, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection - suppl-4281-13/art-18/par-9: 第六号 → e-Gov law 414AC0000000180, 第十三条第一項第六号 (Article 13, paragraph (1), item (vi)), art-13/par-1/item-6 — not held in this collection - suppl-4281-13/art-18/par-9: 独立行政法人日本高速道路保有・債務返済機構法（平成十六年法律第百号）第十二条第二項第二号 → e-Gov law 416AC0000000100, 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — not held in this collection - suppl-4281-13/art-18/par-9: 新法第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349 - suppl-4281-13/art-18/par-9: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2 - suppl-4281-13/art-18/par-9: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1 - suppl-4281-13/art-18/par-9: 第十三項から第十五項まで → 地方税法 第三百四十九条の三第十二項 (Article 349-3, paragraph (12)), art-349-3/par-12 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-12 - suppl-4281-13/art-18/par-9: 第十三項から第十五項まで → 地方税法 第三百四十九条の三第十三項 (Article 349-3, paragraph (13)), art-349-3/par-13 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-13 - suppl-4281-13/art-18/par-9: 第十三項から第十五項まで → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-4281-13/art-18/par-9: 第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24 - suppl-4281-13/art-18/par-9: 地方税法附則第十五条第十六項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11 - suppl-4281-13/art-18/par-9: 第三十四項 → 地方税法 附則第十五条第二十五項 (Supplementary Provisions, Article 15, paragraph (25)), suppl-3251-226/art-15/par-25 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-25 - suppl-4281-13/art-18/par-9: 新法第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - suppl-4281-13/art-18/par-10: 新法附則第十五条の三 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-4281-13/art-18/par-13: 新法附則第十七条の三 → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3 - suppl-4281-13/art-18/par-13: 第十七条の四 → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4 - suppl-4281-13/art-18/par-15: 地方税法附則第五十一条第四項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 ## 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十三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-13 - 地方税法 附則第十八条第八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-8 --- ## 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-20261027T214204-294, 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