Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十四条（地方税法の一部改正に伴う経過措置）
Among the fixed assets prescribed in Article 348, paragraph (2), item (xxiii)-4 of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of that item remain in force with respect to houses and depreciable assets. In this case, with respect to the application of that item to those houses and depreciable assets, in that item the phrase "Institute of Agricultural Machinery" is deemed to be replaced with "Bio-oriented Technology Research Advancement Institution", and the phrase "Article 39, item (i)" is deemed to be replaced with "Article 16, item (i)".
For fixed assets tax imposed on the houses and depreciable assets, among the fixed assets prescribed in Article 349-3, paragraph (27) of the Former Local Tax Act, that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of Article 349-3, paragraph (27) of the Former Local Tax Act remain in force. In this case, with respect to the application of that paragraph to those houses and depreciable assets, in that paragraph the phrase "Institute of Agricultural Machinery" is deemed to be replaced with "Bio-oriented Technology Research Advancement Institution", and the phrase "Article 39, item (ii)" is deemed to be replaced with "Article 16, item (ii)".
For the houses prescribed in Article 702-2, paragraph (2) of the Former Local Tax Act that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of Article 702-2, paragraph (2) of the Former Local Tax Act remain in force. In this case, with respect to the application of that paragraph to those houses, in that paragraph the phrase "Article 348, paragraphs (2) through (4)" is deemed to be replaced with "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to its amendment by Article 13 of the Supplementary Provisions of the Bio-oriented Technology Research Advancement Institution Act (Act No. 82 of 1986)".
the Institutemachine translation
「研究所」
The Institute of Agricultural Machinery (農業機械化研究所), dissolved under the 1986 law (Act No. 82 of 1986) when the organisation (機構) that law set up was established, which took over all its rights and duties.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Local Tax Actmachine translation
「旧地方税法」
This Act as it stood before Act No. 82 of 1986 amended it.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this article