# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-5041-87`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5041-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-87
- 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.

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## 附　則 令和四年一一月一八日法律第八七号
<sup>suppl-5041-87 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-87/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-1</sup>

**第一項**  この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-5041-87/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
<sup>machine translation, not official</sup>

### 第六条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-87/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6</sup>

**第一項**  前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）附則第十五条第二十一項の規定は、この法律の施行の日（以下この条において「施行日」という。）以後に取得される同項に規定する家屋及び償却資産に対して課する施行日の属する年の翌年の一月一日（施行日が一月一日である場合には、同日。以下この条において同じ。）を賦課期日とする年度以後の年度分の固定資産税及び都市計画税について適用し、令和二年四月一日から施行日の前日までの間に取得された前条の規定による改正前の地方税法（次項において「旧地方税法」という。）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及び都市計画税については、なお従前の例による。
<sup>suppl-5041-87/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6/par-1</sup>
The provisions of Article 15, paragraph (21) of the Supplementary Provisions of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act" in this Article) apply to fixed assets tax and city planning tax 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 this Act (hereinafter referred to as the "Effective Date" in this Article) (or that day, where the Effective Date is January 1; the same applies hereinafter in this Article) onward, imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the New Local Tax Act that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax and city planning tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Local Tax Act prior to amendment by the preceding Article (referred to as the "Former Local Tax Act" in the following paragraph) that were acquired during the period from April 1, 2020 to the day preceding the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新地方税法附則第十五条第二十八項の規定は、施行日以後に取得される同項に規定する家屋及び償却資産に対して課する施行日の属する年の翌年の一月一日を賦課期日とする年度以後の年度分の固定資産税及び都市計画税について適用し、港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第一号に掲げる規定の施行の日から施行日の前日までの間に取得された旧地方税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及び都市計画税については、なお従前の例による。
<sup>suppl-5041-87/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6/par-2</sup>
The provisions of Article 15, paragraph (28) of the Supplementary Provisions of the New Local Tax Act apply to fixed assets tax and city planning tax for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the Effective Date onward, imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the New Local Tax Act that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax and city planning tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Local Tax Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013) to the day preceding the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新地方税法附則第十五条第四十五項の規定は、施行日以後に取得される同項に規定する償却資産に対して課する施行日の属する年の翌年の一月一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。
<sup>suppl-5041-87/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6/par-3</sup>
The provisions of Article 15, paragraph (45) of the Supplementary Provisions of the New Local Tax Act apply to fixed assets tax for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the Effective Date onward, imposed on depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the New Local Tax Act that are acquired on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5041-87/art-6/par-1: この条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-5041-87/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6
- suppl-5041-87/art-6/par-1: 附則第十五条第二十一項 → 地方税法 附則第十五条第十九項 (Supplementary Provisions, Article 15, paragraph (19)), suppl-3251-226/art-15/par-19 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-19
- suppl-5041-87/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5041-87/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6/par-2
- suppl-5041-87/art-6/par-2: 新地方税法附則第十五条第二十八項 → 地方税法 附則第十五条第二十六項 (Supplementary Provisions, Article 15, paragraph (26)), suppl-3251-226/art-15/par-26 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-26
- suppl-5041-87/art-6/par-3: 新地方税法附則第十五条第四十五項 → 地方税法 附則第十五条第四十一項 (Supplementary Provisions, Article 15, paragraph (41)), suppl-3251-226/art-15/par-41 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-41 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-41

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-87/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-87/art-6/par-1

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## 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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-305, 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