# 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-5081-2/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-5081-2/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-5081-2/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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-5081-2/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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（新法第三百七十四条の二（地方税法第七百四十五条第一項において準用する場合を含む。）の規定を除く。）は、令和八年度以後の年度分の固定資産税について適用し、令和七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-5081-2/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-1 Except as otherwise provided, the provisions of the New Act concerning fixed assets tax (excluding the provisions of Article 374-2 of the New Act (including as applied mutatis mutandis pursuant to Article 745, paragraph (1) of the Local Tax Act)) apply to fixed assets tax for fiscal year 2026 and thereafter, and for fixed assets tax for fiscal year 2025 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 令和六年四月一日から附則第一条第十一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同号に掲げる規定による改正前の地方税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-5081-2/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-3 The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item. machine translation, not official **第四項** 令和四年四月一日から令和九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六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、同項の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。 suppl-5081-2/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-4 With regard to fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2027, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027". machine translation, not official **第六項** 令和六年四月一日から令和八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十八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-5081-2/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-6 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2024 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第七項** 令和六年四月一日から令和八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二十五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-5081-2/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-7 For fixed assets tax imposed on the specified renewable energy power generation facilities prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2024 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第八項** 平成二十八年四月一日から令和八年三月三十一日までの間に旧法附則第十五条第三十一項に規定する農地中間管理機構が同項に規定する農地中間管理権を取得した同項に規定する土地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-5081-2/art-14/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-8 For fixed assets tax imposed on the land prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act for which a farmland intermediary management organization prescribed in that paragraph acquired the farmland intermediary management right prescribed in that paragraph during the period from April 1, 2016 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第九項** 農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日から令和八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三十五項に規定する機械装置等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-5081-2/art-14/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-9 For fixed assets tax imposed on the machinery and equipment, etc. prescribed in Article 15, paragraph (35) 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 Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) to March 31, 2026, 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八年三月三十一日までの間に旧法附則第十五条の十一第一項に規定する利便性等向上改修工事が行われた同項に規定する改修実演芸術公演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-5081-2/art-14/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-14 For fixed assets tax imposed on the refurbished performing arts venues prescribed in Article 15-11, paragraph (1) of the Supplementary Provisions of the Former Act for which the renovation work to improve convenience, etc. prescribed in that paragraph was carried out during the period from April 1, 2018 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第十五項** 令和八年四月一日から令和九年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた新法附則第五十六条第十項に規定する土地に対して課する固定資産税に係る同項の規定の適用については、同項中「被災住宅用地（福島県の区域内にあるものに限る。）」とあるのは、「被災住宅用地」とする。 suppl-5081-2/art-14/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-15 With regard to the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the land prescribed in that paragraph that was acquired (including the acquisition of a share of co-ownership) during the period from April 1, 2026 to March 31, 2027, the phrase "disaster-stricken residential land (limited to that within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "disaster-stricken residential land". machine translation, not official **第十六項** 平成二十三年三月十一日から令和八年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた旧法附則第五十六条第十項に規定する土地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-5081-2/art-14/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-16 For fixed assets tax imposed on the land prescribed in Article 56, paragraph (10) of the Supplementary Provisions of the Former Act that was acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第十七項** 令和八年四月一日から令和九年三月三十一日までの間に取得され、又は改築された新法附則第五十六条第十一項に規定する家屋に対して課する固定資産税に係る同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。）」とあるのは、「家屋」とする。 suppl-5081-2/art-14/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-17 With regard to the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the houses prescribed in that paragraph that were acquired or reconstructed during the period from April 1, 2026 to March 31, 2027, the phrase "house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "house destroyed or damaged due to the Great East Japan Earthquake". machine translation, not official **第十八項** 平成二十三年三月十一日から令和八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五十六条第十一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-5081-2/art-14/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-18 For fixed assets tax imposed on the houses prescribed in Article 56, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern. machine translation, not official **第十九項** 平成二十八年四月一日から令和九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五十六条第十二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、同項の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは「令和九年三月三十一日」と、「附則第十五条（第二十一項を除く。）」とあるのは「附則第十五条（第二十項を除く。）」とする。 suppl-5081-2/art-14/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-19 For fixed assets tax imposed on the depreciable assets prescribed in Article 56, paragraph (12) 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, 2016 to March 31, 2027, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027", and the phrase "Article 15 of the Supplementary Provisions (excluding paragraph (21))" is deemed to be replaced with "Article 15 of the Supplementary Provisions (excluding paragraph (20))". machine translation, not official **第二十項** 前項の規定の適用がある場合における新法附則第五十六条第十五項の規定の適用については、同項中「前項」とあるのは「前項又は地方税法等の一部を改正する法律（令和八年法律第二号）附則第十四条第十九項の規定によりなおその効力を有することとされた同法第一条の規定による改正前の地方税法附則第五十六条第十二項」と、「附則第五十六条第十四項」とあるのは「附則第五十六条第十四項若しくは地方税法等の一部を改正する法律（令和八年法律第二号）附則第十四条第十九項の規定によりなおその効力を有することとされた同法第一条の規定による改正前の地方税法附則第五十六条第十二項」とする。 suppl-5081-2/art-14/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-20 In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 56, paragraph (15) of the Supplementary Provisions of the New Act, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "the preceding paragraph or Article 56, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act", and the phrase "Article 56, paragraph (14) of the Supplementary Provisions" is deemed to be replaced with "Article 56, paragraph (14) of the Supplementary Provisions or Article 56, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5081-2/art-14/par-1: 地方税法第七百四十五条第一項 → 地方税法 第七百四十五条第一項 (Article 745, paragraph (1)), art-745/par-1 — https://japanlaw.org/ja/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/par-1 - suppl-5081-2/art-14/par-3: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5081-2/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-11 - suppl-5081-2/art-14/par-15: 新法附則第五十六条第十項 → 地方税法 附則第五十六条第十項 (Supplementary Provisions, Article 56, paragraph (10)), suppl-3251-226/art-56/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-10 - suppl-5081-2/art-14/par-17: 新法附則第五十六条第十一項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-11 - suppl-5081-2/art-14/par-20: 前項 → 地方税法 附則第十四条第十九項 (Supplementary Provisions, Article 14, paragraph (19)), suppl-5081-2/art-14/par-19 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-19 - suppl-5081-2/art-14/par-20: 新法附則第五十六条第十五項 → 地方税法 附則第五十六条第十五項 (Supplementary Provisions, Article 56, paragraph (15)), suppl-3251-226/art-56/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-15 - suppl-5081-2/art-14/par-20: 前項 → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-14 - suppl-5081-2/art-14/par-20: 同法第一条 → e-Gov law 508AC0000000002, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-11 - 地方税法 附則第十四条第二十項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-14/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-14/par-20 --- ## 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-20261027T214204-310, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, 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