Supplementary Provisions, Article 6Application of Provisions on Fixed Assets Tax
第六条（固定資産税に関する規定の適用）
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1965, and for fixed assets tax up to fiscal year 1964, the provisions then in force continue to govern.
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、昭和四十年度分の固定資産税から適用し、昭和三十九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。
The provisions of Article 343, paragraph (7) of the New Act apply from fixed assets tax for fiscal year 1966, and for fixed assets tax up to fiscal year 1965, the provisions then in force continue to govern.
新法第三百四十三条第七項の規定は、昭和四十一年度分の固定資産税から適用し、昭和四十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。
The provisions of Article 348, paragraph (2), item (vi)-6 of the New Act apply to the machines and other equipment prescribed in that item that are newly established on or after April 1, 1964, from fixed assets tax for fiscal year 1965.
新法第三百四十八条第二項第六号の六の規定は、昭和三十九年四月一日以後において新設された同号に規定する機械その他の設備について、昭和四十年度分の固定資産税から適用する。
The provisions of Article 349-3, paragraph (2) of the New Act, with respect to the structures prescribed in that paragraph that are laid in order to widen the distance between the centers of the tracks of business lines, apply to those structures laid on or after January 2, 1964, from fixed assets tax for fiscal year 1965.
新法第三百四十九条の三第二項の規定中営業路線の軌道の中心間隔を拡張するために敷設した同項に規定する構築物に関する部分は、昭和三十九年一月二日以後において敷設された当該構築物について、昭和四十年度分の固定資産税から適用する。
The provisions of Article 349-3, paragraph (4) of the New Act apply, from fixed assets tax for fiscal year 1965, to the machines and other equipment listed in item (iv) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation that are newly established on or after January 2, 1964 and are subject to the application of that paragraph (including machines and other equipment subject to the application of Article 43, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 32 of 1965)), or to the machines and facilities subject to the application of Article 12, paragraph (1) or Article 44, paragraph (1) of that Act (excluding the machinery and facilities, etc. subject to the application of Article 349-3, paragraph (4) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 29 of 1964) that remains in force pursuant to Article 13 of the Supplementary Provisions of that Act).
新法第三百四十九条の三第四項の規定は、昭和三十九年一月二日以後において新設された租税特別措置法第四十三条第一項の規定の適用を受ける同項の表の第四号に掲げる機械その他の設備（租税特別措置法の一部を改正する法律（昭和四十年法律第三十二号）による改正前の租税特別措置法第四十三条第一項第三号の規定の適用を受ける機械その他の設備を含む。）又は同法第十二条第一項若しくは第四十四条第一項の規定の適用を受ける機械及び設備（地方税法等の一部を改正する法律（昭和三十九年法律第二十九号）附則第十三条の規定によりなおその効力を有するものとされている同法による改正前の地方税法第三百四十九条の三第四項の規定の適用を受ける機械設備等を除く。）について、昭和四十年度分の固定資産税から適用する。
The provisions of Article 349-3, paragraph (18) of the New Act apply to the structures prescribed in that paragraph that are laid on or after January 2, 1964, from fixed assets tax for fiscal year 1965.
新法第三百四十九条の三第十八項の規定は、昭和三十九年一月二日以後において敷設された同項に規定する構築物について、昭和四十年度分の固定資産税から適用する。
The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1965 and thereafter on depreciable assets used for a single factory, or a power station or substation, constructed before the Effective Date (hereinafter referred to as a "single factory") (including facilities added to a single factory that are recognized as being similar to a single factory; the same applies hereinafter), where the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which that single factory was constructed (where that date is January 1, the year that includes that date) through fiscal year 1965 does not exceed five (excluding those subject to the application of the following paragraph).
新法第三百四十九条の五の規定は、施行日前において建設された一の工場又は発電所若しくは変電所（以下「一の工場」という。）（一の工場に増設された設備で一の工場に類すると認められるものを含む。以下同じ。）の用に供する償却資産で、当該一の工場が建設された日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度から昭和四十年度までの年度の数が五をこえないもの（次項の規定の適用を受けるものを除く。）の昭和四十年度分以後の固定資産税についても適用する。
For depreciable assets used for a single factory constructed on or before January 1, 1964 that were subject to the application of Article 349-5 of the Former Act when calculating the amount to become the tax base of fixed assets tax for fiscal year 1964, Article 349-5 of the New Act is applied, only for fixed assets tax for each fiscal year from fiscal year 1965 through the fiscal year in which that Article could be applied if the provisions of that Article of the Former Act had remained in force, by deeming those depreciable assets to be newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act. In this case, the fiscal year corresponding to the first application year, second application year, third application year, fourth application year or fifth application year prescribed in Article 349-5 of the Former Act, if the provisions of that Article of the Former Act had remained in force with respect to those depreciable assets, is deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act with respect to those depreciable assets, or the first application year, second application year, third application year, fourth application year or fifth application year prescribed in paragraph (2) of that Article.
昭和三十九年一月一日以前において建設された一の工場の用に供する償却資産で、昭和三十九年度分の固定資産税の課税標準となるべき金額を算定する場合において旧法第三百四十九条の五の規定の適用を受けていたものについては、昭和四十年度から同条の規定がなおその効力を有するものとした場合において同条の規定の適用を受けることができる年度までの各年度分の固定資産税に限り、当該償却資産をもつて新法第三百四十九条の五に規定する新設大規模償却資産とみなして同条の規定を適用する。この場合においては、旧法第三百四十九条の五の規定がなおその効力を有するものとした場合において当該償却資産に係る同条に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度又は第五適用年度に該当する年度は、それぞれ当該償却資産に係る新法第三百四十九条の五第一項に規定する第一適用年度又は同条第二項に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度若しくは第五適用年度とみなす。
newly built large-scale depreciable assetsmachine translation
「新設大規模償却資産」
Depreciable assets (償却資産) one taxpayer owns and uses for one newly built factory, power station or substation (or for added equipment that counts as one), whose total value in any one of the five fiscal years from the year fixed assets tax (固定資産税) was first levied on them exceeds the amount the table in Article 349-4, paragraph 1 gives for the municipality concerned.
Short name set inArticle 349-5, paragraph (1)· applies only in this article and in Article 740
first application yearmachine translation
「第一適用年度」
The first fiscal year, within five fiscal years from when they are first taxed, in which the total value of a taxpayer's depreciable assets used in one newly built factory, power station or substation exceeds the amount the table in Article 349-4, paragraph 1 sets for the municipality; for six fiscal years from it, those assets are taxed as newly built large-scale depreciable assets (新設大規模償却資産), apart from the taxpayer's other depreciable assets.
Short name set inArticle 349-5, paragraph (1)· applies only in this paragraph and in Article 349-5, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 35 of 1965.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 35 of 1965, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 35 of 1965 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
single factorymachine translation
「一の工場」
A single factory, power station or substation built before Act No. 35 of 1965 came into effect, including equipment added to one that is recognised as comparable to such a facility.
Short name set inSupplementary Provisions, Article 6, paragraph (7)