# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5051-50/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（地方税法の一部改正に伴う経過措置） — address `suppl-5051-50/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5051-50/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-50/art-6 - 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 caption: machine translation, not official suppl-5051-50/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-50/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-50/art-6 **第一項** 前条の規定による改正後の地方税法第三百四十九条の三の二第一項の規定は、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）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-5051-50/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-50/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-50/art-6/par-1 The provisions of Article 349-3-2, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article apply to fixed assets tax for the fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the Effective Date falls (or, if the Effective Date is January 1, that day), and for fixed assets tax up to the fiscal year previous to that fiscal year, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5051-50/art-6/par-1: 地方税法第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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