# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（固定資産税に関する経過措置） — address `suppl-5021-5/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14 - 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. --- ### 第十四条（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-5021-5/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14 **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、令和二年度以後の年度分の固定資産税について適用し、令和元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-5021-5/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2020 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2019, 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四項の規定は、令和三年度以後の年度分の固定資産税について適用し、令和二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-5021-5/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-2 The provisions of Article 343, paragraph (4) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2020, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十三条第五項の規定は、令和三年度以後の年度分の固定資産税について適用する。 suppl-5021-5/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-3 The provisions of Article 343, paragraph (5) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years. machine translation, not official **第四項** 施行日前に新たに建設された旧法第三百四十九条の三第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-5021-5/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-4 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly constructed before the Effective Date, the provisions then in force continue to govern. 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四項に規定する機械及び装置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-5021-5/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-5 With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 349-3, paragraph (4) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第三百八十四条の三の規定は、同条の条例の施行の日以後に、同条に規定する現所有者であることを知った者について適用する。 suppl-5021-5/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-6 The provisions of Article 384-3 of the New Act apply to a person who comes to know, on or after the date of enforcement of the Municipal Ordinance under that Article, that he or she is the current owner prescribed in that Article. machine translation, not official **第七項** 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二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一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-5021-5/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-7 With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第八項** 平成三十年四月一日から令和二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-5021-5/art-14/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-8 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, 2018 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第九項** 平成二十六年四月一日から令和二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-5021-5/art-14/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-9 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十項** 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二年三月三十一日までの間に新たに製造された旧法附則第十五条第十七項に規定する車両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-5021-5/art-14/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-10 With regard to fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成十六年四月一日から令和二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二十一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-5021-5/art-14/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-11 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十二項** 農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）の施行の日から令和二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二十六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-5021-5/art-14/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-12 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly installed during the period from the date of enforcement of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008) to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十三項** 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）附則第一条第二号に掲げる規定の施行の日から令和二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二十八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-5021-5/art-14/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-13 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed 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) to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十四項** 平成三十年四月一日から令和二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特定再生可能エネルギー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-5021-5/art-14/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-14 With regard to fixed assets tax imposed on specified renewable energy 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 April 1, 2018 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十五項** 平成二十六年四月一日から令和二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三十七項に規定する基幹放送設備若しくは特定地上基幹放送局等設備又は基幹放送局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-5021-5/art-14/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-15 With regard to fixed assets tax imposed on basic broadcasting facilities, specified terrestrial basic broadcasting station, etc. facilities, or basic broadcasting station facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十六項** 平成二十六年四月一日から令和二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三十九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-5021-5/art-14/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-16 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十七項** 平成二十八年四月一日から令和二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-5021-5/art-14/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-17 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern. machine translation, not official **第十八項** 施行日から附則第一条第七号に掲げる規定の施行の日の前日までの間における新法附則第十七条の二第五項の表附則第十五条第十三項、第二十一項、第二十四項、第三十七項から第三十九項まで、第四十二項から第四十四項まで、第四十七項及び第四十八項、第十五条の二第二項並びに第十五条の三の項及び新法附則第十七条の二第六項の表附則第十五条第十三項、第二十一項、第二十四項、第三十七項から第三十九項まで、第四十二項から第四十四項まで、第四十七項及び第四十八項、第十五条の二第二項並びに第十五条の三の項の規定の適用については、これらの規定中「、第四十七項及び第四十八項」とあるのは、「及び第四十七項」とする。 suppl-5021-5/art-14/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-18 For the purpose of applying the provisions of the entry for Article 15, paragraphs (13), (21), (24), (37) through (39), (42) through (44), (47) and (48), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (21), (24), (37) through (39), (42) through (44), (47) and (48), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table in Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act, during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, the phrase ", (47) and (48)" in those provisions is deemed to be replaced with "and (47)". machine translation, not official --- ## Cites - suppl-5021-5/art-14/par-2: 新法第三百四十三条第四項 → 地方税法 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/ja/local-tax-act/art-343/par-4 · https://japanlaw.org/l/325AC0000000226/art-343/par-4 - suppl-5021-5/art-14/par-3: 新法第三百四十三条第五項 → 地方税法 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/local-tax-act/art-343/par-5 · https://japanlaw.org/l/325AC0000000226/art-343/par-5 - suppl-5021-5/art-14/par-6: 新法第三百八十四条の三 → 地方税法 第三百八十四条の三 (Article 384-3), art-384-3 — https://japanlaw.org/ja/local-tax-act/art-384-3 · https://japanlaw.org/l/325AC0000000226/art-384-3 - suppl-5021-5/art-14/par-18: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5021-5/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-7 - suppl-5021-5/art-14/par-18: 新法附則第十七条の二第五項 → 地方税法 附則第十七条の二第五項 (Supplementary Provisions, Article 17-2, paragraph (5)), suppl-3251-226/art-17-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5 - suppl-5021-5/art-14/par-18: 新法附則第十七条の二第六項 → 地方税法 附則第十七条の二第六項 (Supplementary Provisions, Article 17-2, paragraph (6)), suppl-3251-226/art-17-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6 --- ## 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-20261027T202151-356, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-356, 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