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Supplementary Provisions, Article 6Transitional Measures Concerning Fixed Assets Tax

第六条（固定資産税に関する経過措置）

Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1985 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1984, 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、昭和六十年度以後の年度分の固定資産税について適用し、昭和五十九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。

For fixed assets tax imposed on the structures prescribed in of the Former Act that were installed during the period from January 2, 1981 through January 1, 1984, the provisions then in force continue to govern.

昭和五十六年一月二日から昭和五十九年一月一日までの間に設けられたに規定する構築物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。

For fixed assets tax imposed on the structures prescribed in of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern.

昭和五十七年一月二日から昭和五十九年一月一日までの間に敷設されたに規定する構築物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。

For fixed assets tax imposed on the depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired by March 31, 1984, the provisions then in force continue to govern.

昭和五十九年三月三十一日までに取得された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。

For fixed assets tax imposed on the houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern.

昭和五十七年一月二日から昭和五十九年一月一日までの間に取得されたに規定する家屋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。

For fixed assets tax imposed on the rental housing prescribed in of the Supplementary Provisions of the Former Act that was newly built, and on the former farmland prescribed in among the land used as the site of rental housing prescribed in that was newly built within that period, during the period from the effective date of the through March 31, 1985, the provisions then in force continue to govern.

の施行の日から昭和六十年三月三十一日までの間に新築されたに規定する貸家住宅及び当該期間内に新築されたに規定する貸家住宅の敷地の用に供する土地のうちに規定する旧農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。

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