# 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-5031-7/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-5031-7/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-5031-7/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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-5031-7/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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、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-5031-7/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2021, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2020. machine translation, not official **第二項** 平成三十年四月一日から令和三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八項に規定する雨水貯留浸透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-5031-7/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-2 The provisions then in force continue to govern fixed assets tax imposed on rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2018 to March 31, 2021. machine translation, not official **第三項** 附則第一条第九号に掲げる規定による改正後の地方税法附則第十五条第九項の規定は、同項に規定する国際船舶に対して課する同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-5031-7/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-3 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions apply to fixed assets tax imposed on international ships prescribed in that paragraph for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions set forth in that item (or that day, where the date of enforcement is January 1) onward, and the provisions then in force continue to govern fixed assets tax up to the fiscal year preceding that fiscal year. machine translation, not official **第四項** 附則第一条第九号に掲げる規定の施行の日から海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第三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十五条第九項の規定の適用については、同項中「第三十九条の二十三」とあるのは、「第三十九条の二十二」とする。 suppl-5031-7/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-4 With regard to the application of Article 15, paragraph (9) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions set forth in Article 1, item (ix) of the Supplementary Provisions to the day preceding the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 39-23" in that paragraph is deemed to be replaced with "Article 39-22". machine translation, not official **第五項** 都市鉄道等利便増進法（平成十七年法律第四十一号）の施行の日から令和三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-5031-7/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-5 The provisions then in force continue to govern fixed assets tax imposed on 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 Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005) to March 31, 2021. machine translation, not official **第六項** 平成三十一年四月一日から令和三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三十一項に規定する機械類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-5031-7/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-6 The provisions then in force continue to govern fixed assets tax imposed on machinery prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2019 to March 31, 2021. machine translation, not official **第七項** 生産性向上特別措置法（平成三十年法律第二十五号）の施行の日から令和三年三月三十一日までの期間（以下この項において「適用期間」という。）内に旧法附則第十五条第四十一項に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条第四十一項に規定する取得をいう。以下この項において同じ。）をした同条第四十一項に規定する機械装置等（以下この項において「機械装置等」という。）（中小事業者等が、同条第四十一項に規定するリース取引（以下この項において「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条第四十一項に規定する先端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-5031-7/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-7 The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act (hereinafter referred to as "machinery and equipment, etc." in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in paragraph (41) of that Article; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) to March 31, 2021 (hereinafter referred to as the "application period" in this paragraph) (including machinery and equipment, etc. that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in paragraph (41) of that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those machinery and equipment, etc. correspond to the advanced equipment, etc. prescribed in paragraph (41) of that Article that was acquired during the application period by a person who carries on the business of delivering machinery and equipment, etc. for use under a contract relating to the lease transaction). machine translation, not official **第八項** 平成三十一年四月一日から令和三年三月三十一日までの間に整備された旧法附則第十五条第四十三項に規定する対象特定公共施設等の用に供する土地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-5031-7/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-8 The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets used for the target specified public facilities, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were developed during the period from April 1, 2019 to March 31, 2021. machine translation, not official **第九項** 地方税法等の一部を改正する法律（令和二年法律第二十六号）の施行の日から令和三年三月三十一日までの期間（以下この項において「適用期間」という。）内に旧法附則第六十四条に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条に規定する取得をいう。以下この項において同じ。）をした同条に規定する家屋及び構築物（中小事業者等が、同条に規定するリース取引（以下この項において「リース取引」という。）に係る契約により家屋及び構築物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条に規定する先端設備等に該当する家屋及び構築物を、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家屋及び構築物を含む。）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-5031-7/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9 The provisions then in force continue to govern fixed assets tax imposed on houses and structures prescribed in Article 64 of the Supplementary Provisions of the Former Act (hereinafter referred to as "houses and structures" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Former Act (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in that Article; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) to March 31, 2021 (hereinafter referred to as the "application period" in this paragraph) (including houses and structures that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those houses and structures correspond to the advanced equipment, etc. prescribed in that Article that was acquired during the application period by a person who carries on the business of delivering houses and structures for use under a contract relating to the lease transaction). machine translation, not official **第十項** 新法附則第六十四条の規定は、令和三年四月一日以後に同条に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条に規定する取得をいう。以下この項において同じ。）をした同条に規定する特例対象資産（以下この項において「特例対象資産」という。）（中小事業者等が、同条に規定するリース取引（以下この項において「リース取引」という。）に係る契約により特例対象資産を引き渡して使用させる事業を行う者が当該特例対象資産のうち、機械及び装置、工具、器具及び備品並びに同条に規定する建物附属設備にあっては生産性向上特別措置法の施行の日以後、家屋及び構築物にあっては地方税法等の一部を改正する法律（令和二年法律第二十六号）の施行の日以後に取得をした同条に規定する先端設備等に該当する特例対象資産を、令和三年四月一日以後にリース取引により引渡しを受けた場合における当該特例対象資産を含む。）に対して課する附則第一条第七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。この場合において、令和三年四月一日から同号に掲げる規定の施行の日の前日までの間に取得をした特例対象資産に対する新法附則第六十四条の規定の適用については、同条中「中小企業等経営強化法第五十三条第二項」とあるのは「生産性向上特別措置法（平成三十年法律第二十五号）第四十一条第二項」と、「第二条第十四項」とあるのは「第三十六条第一項」とする。 suppl-5031-7/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10 The provisions of Article 64 of the Supplementary Provisions of the New Act apply to fixed assets tax imposed on assets eligible for the special measure prescribed in that Article (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in that Article (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in that Article; the same applies hereinafter in this paragraph) on or after April 1, 2021 (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of on or after April 1, 2021 under a lease transaction (meaning the lease transaction prescribed in that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those assets eligible for the special measure correspond to the advanced equipment, etc. prescribed in that Article that was acquired by a person who carries on the business of delivering assets eligible for the special measure for use under a contract relating to the lease transaction on or after the date of enforcement of the Act on Special Measures for Productivity Improvement for those among the assets eligible for the special measure that are machinery and equipment, tools, appliances and fixtures, or the building fixtures prescribed in that Article, or on or after the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) for those that are houses and structures) for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (or that day, where the date of enforcement is January 1) onward. In this case, with regard to the application of Article 64 of the Supplementary Provisions of the New Act to assets eligible for the special measure acquired during the period from April 1, 2021 to the day preceding the date of enforcement of the provisions set forth in that item, the phrase "Article 53, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc." in that Article is deemed to be replaced with "Article 41, paragraph (2) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018)", and the phrase "Article 2, paragraph (14)" is deemed to be replaced with "Article 36, paragraph (1)". machine translation, not official --- ## Cites - suppl-5031-7/art-12/par-3: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5031-7/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9 - suppl-5031-7/art-12/par-3: 地方税法附則第十五条第九項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-3251-226/art-15/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7 - suppl-5031-7/art-12/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5031-7/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9 - suppl-5031-7/art-12/par-4: 新法附則第十五条第九項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-3251-226/art-15/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7 - suppl-5031-7/art-12/par-7: この項 → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5031-7/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-7 - suppl-5031-7/art-12/par-9: この項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9 - suppl-5031-7/art-12/par-10: 新法附則第六十四条 → 地方税法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-3251-226/art-64 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-64 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64 - suppl-5031-7/art-12/par-10: この項 → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5031-7/art-12/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10 - suppl-5031-7/art-12/par-10: 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-5031-7/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-7 - suppl-5031-7/art-12/par-10: 中小企業等経営強化法第五十三条第二項 → e-Gov law 411AC0000000018, 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — not held in this collection - suppl-5031-7/art-12/par-10: 生産性向上特別措置法（平成三十年法律第二十五号）第四十一条第二項 → e-Gov law 430AC0000000025, 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — not held in this collection - suppl-5031-7/art-12/par-10: 第三十六条第一項 → 地方税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/local-tax-act/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-36/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-1 - 地方税法 附則第七十三条第一項（基準財政収入額の算定方法の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-73/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73/par-1 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-7 - 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9 - 地方税法 附則第十二条第七項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-7 - 地方税法 附則第十二条第九項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9 - 地方税法 附則第十二条第十項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10 --- ## 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-20261027T214204-303, 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