# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（固定資産税に関する経過措置） — address `suppl-5071-7/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9 - 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. --- ### 第九条（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-5071-7/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9 **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、令和七年度以後の年度分の固定資産税について適用し、令和六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-5071-7/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-1 Except as otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2025 and thereafter, and for fixed assets tax for fiscal year 2024 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 令和六年四月一日から附則第一条第六号に掲げる規定の施行の日の前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-5071-7/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-2 For fixed assets tax imposed on the 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, 2024 to the day before the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第三項** 平成三十一年四月一日から令和七年三月三十一日までの間に新たに製造され、又は改良された旧法附則第十五条第十二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-5071-7/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-3 For fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly manufactured or improved during the period from April 1, 2019 to March 31, 2025, the provisions then in force continue to govern. machine translation, not official **第四項** 平成三十年四月一日から附則第一条第五号に掲げる規定の施行の日の前日までの間に改良された旧法附則第十五条第二十九項に規定する特定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-5071-7/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-4 For fixed assets tax imposed on the specified depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were improved during the period from April 1, 2018 to the day before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第五項** 令和三年四月一日から令和七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三十三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-5071-7/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-5 For fixed assets tax imposed on the land and depreciable assets used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern. machine translation, not official **第六項** 特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）の施行の日から令和七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三十九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-5071-7/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-6 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) to March 31, 2025, the provisions then in force continue to govern. machine translation, not official **第七項** 令和五年四月一日から令和七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四十四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（同条第四十四項に規定する取得をいう。以下この項において同じ。）をした同条第四十四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、同条第四十四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四十四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-5071-7/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-7 For fixed assets tax imposed on the machinery and equipment, etc. (hereinafter in this paragraph referred to as "machinery and equipment, etc.") prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that a small and medium-sized business operator, etc. prescribed in that paragraph (hereinafter in this paragraph referred to as a "small and medium-sized business operator, etc.") acquired (meaning the acquisition prescribed in paragraph (44) of that Article; the same applies hereinafter in this paragraph) during the period from April 1, 2023 to March 31, 2025 (hereinafter in this paragraph referred to as the "application period") (including, where a small and medium-sized business operator, etc. took delivery by a lease transaction (meaning the lease transaction prescribed in paragraph (44) of that Article; hereinafter in this paragraph referred to as a "lease transaction") within the application period of machinery and equipment, etc. that falls under the advanced equipment, etc. prescribed in paragraph (44) of that Article and that was acquired within the application period by a person who carries on the business of delivering machinery and equipment, etc. for use pursuant to a contract pertaining to the lease transaction, that machinery and equipment, etc.), the provisions then in force continue to govern. machine translation, not official **第八項** 令和三年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋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-5071-7/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-8 For fixed assets tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern. machine translation, not official **第九項** 令和五年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の三第十項に規定する家屋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-5071-7/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-9 For fixed assets tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern. machine translation, not official **第十項** 令和五年四月一日から令和七年三月三十一日までの間に取得（共有持分の取得を含む。）又は改良が行われた旧法附則第十六条の三第十一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-5071-7/art-9/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-10 For fixed assets tax imposed on the depreciable assets prescribed in Article 16-3, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5071-7/art-9/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5071-7/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-6 - suppl-5071-7/art-9/par-4: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5071-7/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-5 - suppl-5071-7/art-9/par-7: この項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-5071-7/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-7 ## 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五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-5 - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-6 - 地方税法 附則第九条第七項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-9/par-7 --- ## 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-20261027T214204-308, 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