# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21) — address `suppl-4301-3/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21 - 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. --- ### 第二十一条 suppl-4301-3/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21 **第一項** 平成二十九年四月一日から平成三十一年三月三十一日までの期間（以下この条において「適用期間」という。）に第二条の規定による改正前の地方税法附則第十五条第四十三項に規定する中小事業者等（以下この条において「中小事業者等」という。）が取得（同項に規定する取得をいう。以下この条において同じ。）をした同項に規定する機械装置等（以下この条において「機械装置等」という。）（中小事業者等が、同項に規定するリース取引（以下この条において「リース取引」という。）に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をした同項に規定する経営力向上設備等に該当する機械装置等を、適用期間内にリース取引により引渡しを受けた場合における当該機械装置等を含む。）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-4301-3/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21/par-1 With regard to fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to in this Article as "machinery and equipment, etc.") that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this Article as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this Article) during the period from April 1, 2017 through March 31, 2019 (hereinafter referred to in this Article as the "application period") (including, where small and medium-sized business operators, etc. took delivery during the application period by a lease transaction of machinery and equipment, etc. that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired within the application period by a person who conducts a business of delivering and allowing the use of machinery and equipment, etc. under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this Article as a "lease transaction"), that machinery and equipment, etc.), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-3/art-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-3/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4 - 地方税法 附則第二十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21/par-1 - 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/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-20261027T214204-299, 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