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Supplementary Provisions, Article 12Application of Provisions on Fixed Assets Tax

第十二条（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 1966, and the provisions then in force continue to govern fixed assets tax through fiscal year 1965.

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 of the Former Act remain in force with respect to fixed assets tax through fiscal year 1969 imposed on machinery and facilities, etc. prescribed in that were acquired or manufactured through March 31, 1966.

の規定は、に規定する機械設備等で昭和四十一年三月三十一日までの間において取得され、又は製作されたものに対して課する昭和四十四年度分までの固定資産税については、なおその効力を有する。

The provisions of Article 349-3, paragraph (18) of the New Act apply, from fixed assets tax for fiscal year 1966, to track facilities, etc. prescribed in that paragraph that were acquired on or after January 2, 1965.

新法第三百四十九条の三第十八項の規定は、昭和四十年一月二日以後において取得された同項に規定する線路設備等について、昭和四十一年度分の固定資産税から適用する。

The provisions of paragraphs (58) through (60) of the Supplementary Provisions of the New Act apply from fixed assets tax for fiscal year 1967.

の規定は、昭和四十二年度分の固定資産税から適用する。

The provisions of and of the Supplementary Provisions of the Former Act remain in force with respect to registration in the land tax ledger or supplementary land tax ledger relating to fixed assets tax for fiscal year 1966 and applications for review based on the provisions of .

及びの規定は、昭和四十一年度分の固定資産税に係る土地課税台帳又は土地補充課税台帳への登録及びの規定に基づく審査の申出については、なおその効力を有する。

With respect to land for which, on the assessment date for fiscal year 1966, there are special circumstances such as a change of land category, or land on which fixed assets tax is newly to be imposed in that fiscal year, the tax base amount for fiscal year 1963 prescribed in of the Supplementary Provisions of the Former Act relating to agricultural land registered in the land tax ledger or supplementary land tax ledger under of the Supplementary Provisions of the Former Act, which remains in force under the preceding paragraph (where that land is subject to or of the Former Act for fixed assets tax for fiscal year 1966, the amount before multiplying by the rate prescribed in those provisions; the same applies hereinafter in this paragraph), or the amount obtained by dividing by 1.2 an amount 1.2 times the tax base amount for fiscal year 1963 relating to building land, etc. registered in the land tax ledger or supplementary land tax ledger under of the Supplementary Provisions of the Former Act, is deemed to be, respectively, the agricultural land comparison-based price or the building land, etc. comparison-based price prescribed in Article 17, item (iii) or (iv) of the Supplementary Provisions of the Local Tax Act as amended by the relating to fixed assets tax for fiscal year 1966 for that agricultural land or building land, etc.

昭和四十一年度に係る賦課期日において地目の変換その他これに類する特別の事情がある土地又は同年度において新たに固定資産税を課することとなる土地について、前項の規定によりなおその効力を有するものとされるの規定により土地課税台帳若しくは土地補充課税台帳に登録された農地に係るに規定する昭和三十八年度分の課税標準額（当該土地が昭和四十一年度分の固定資産税について又はの規定の適用を受けるものであるときは、これらの規定に定める率を乗ずる前の額とする。以下この項において同じ。）又はの規定により土地課税台帳若しくは土地補充課税台帳に登録された宅地等に係る昭和三十八年度分の課税標準額の一・二倍の額を一・二で除して得た額は、それぞれ、による改正後の地方税法附則第十七条第三号又は第四号に規定する農地比準価格又は宅地等比準価格で昭和四十一年度分の固定資産税に係るものとみなす。

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