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Supplementary Provisions, Article 8Transitional Measures Concerning Fixed Assets Tax

第八条（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 1986 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1985, 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、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十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 349-3, paragraph (20) of the New Act apply to fixed assets tax for fiscal year 1986 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1985, and for fixed assets tax imposed on the houses and depreciable assets prescribed in of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.

新法第三百四十九条の三第二十項の規定は、昭和六十年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する昭和六十一年度以後の年度分の固定資産税について適用し、昭和五十六年一月二日から昭和六十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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that are used for power stations, substations or power transmission facilities constructed by March 31, 1985, the provisions then in force continue to govern.

昭和六十年三月三十一日までに建設された発電所、変電所又は送電施設の用に供する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 machinery and facilities, etc. prescribed in of the Supplementary Provisions of the Former Act that were acquired by January 1, 1985, the provisions then in force continue to govern.

昭和六十年一月一日までに取得されたに規定する機械設備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。

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, 1981 through January 1, 1985, the provisions then in force continue to govern.

昭和五十六年一月二日から昭和六十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 aircraft prescribed in of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1981 through fiscal year 1985, the provisions then in force continue to govern.

昭和五十六年度から昭和六十年度までの間に新たに固定資産税が課されることとなつたに規定する航空機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 used for off-street parking facilities prescribed in of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.

昭和五十六年一月二日から昭和六十年一月一日までの間に建設され、又は設置されたに規定する路外駐車場の用に供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。

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