Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1987.
この法律は、昭和六十二年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Real Property Acquisition Tax
第二条（不動産取得税に関する経過措置）
For real property acquisition tax imposed on the acquisition, before April 1, 1987 (hereinafter referred to as the "Effective Date"), of real property prescribed in Article 73-4, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") and Article 10, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
昭和六十二年四月一日（以下「施行日」という。）前の第一条の規定による改正前の地方税法（以下「旧法」という。）第七十三条の四第一項及び旧法附則第十条第二項に規定する不動産の取得に対して課する不動産取得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Fixed Assets Tax
第三条（固定資産税に関する経過措置）
The provisions of Article 348, paragraph (2), item (ii), items (ii)-5 through (ii)-8, and item (xxvii) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years, and for fixed assets tax up to and including that for fiscal year 1987, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第三百四十八条第二項第二号、第二号の五から第二号の八まで及び第二十七号の規定は、昭和六十三年度以後の年度分の固定資産税について適用し、昭和六十二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), items (xxxiv) and (xxxv) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.
新法第三百四十八条第二項第三十四号及び第三十五号の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。
The provisions of Article 349-3, paragraph (2), (15) or (22) of the New Act apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years imposed on the depreciable assets prescribed in those provisions that were laid on or after the Effective Date, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (2), (15) or (22) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.
新法第三百四十九条の三第二項、第十五項又は第二十二項の規定は、施行日以後に敷設されたこれらの規定に規定する償却資産に対して課する昭和六十三年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第二項、第十五項又は第二十二項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。
The provisions of Article 349-3, paragraph (12) of the New Act apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years imposed on the vehicles prescribed in that paragraph that were acquired on or after the Effective Date, and for fixed assets tax imposed on the vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
新法第三百四十九条の三第十二項の規定は、施行日以後に取得された同項に規定する車両に対して課する昭和六十三年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第十二項に規定する車両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。
The provisions of Article 349-3, paragraph (13) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years imposed on the structures prescribed in that paragraph that were laid on or after the Effective Date.
新法第三百四十九条の三第十三項の規定は、施行日以後に敷設された同項に規定する構築物に対して課する昭和六十四年度以後の年度分の固定資産税について適用する。
The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax up to and including that for fiscal year 1988 imposed on the land prescribed in that paragraph. In this case, solely for fixed assets tax for fiscal year 1988, in that paragraph the phrase "Article 19, paragraph (1), item (i)" is deemed to be replaced with "Article 19, paragraph (1), item (iv)", and the phrase "excluding the land listed in Article 348, paragraph (2), item (xxvii)" is deemed to be replaced with "limited to land that is to be leased to a Passenger Company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986)".
旧法第三百四十九条の三第十三項の規定は、同項に規定する土地に対して課する昭和六十三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。この場合において、昭和六十三年度分の固定資産税に限り、同項中「第十九条第一項第一号」とあるのは「第十九条第一項第四号」と、「第三百四十八条第二項第二十七号に掲げる土地を除く」とあるのは「旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項に規定する旅客会社に貸し付けることとされているものに限る」とする。
The provisions of Article 349-3, paragraph (14) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.
新法第三百四十九条の三第十四項の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。
For fixed assets tax up to and including that for fiscal year 1988 imposed on the fixed assets prescribed in Article 349-3, paragraph (14) of the Former Act, the provisions then in force continue to govern.
旧法第三百四十九条の三第十四項に規定する固定資産に対して課する昭和六十三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 (23) of the New Act apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph that were acquired on or after the Effective Date.
新法第三百四十九条の三第二十三項の規定は、施行日以後に取得された同項に規定する固定資産に対して課する昭和六十三年度以後の年度分の固定資産税について適用する。
The provisions of Article 349-3, paragraph (23) of the Former Act remain in force with respect to fixed assets tax imposed on the fixed assets prescribed in that paragraph that were acquired before the Effective Date. In this case, the phrase "one-half" in that paragraph is deemed to be replaced with "one-fourth".
旧法第三百四十九条の三第二十三項の規定は、施行日前に取得された同項に規定する固定資産に対して課する固定資産税については、なおその効力を有する。この場合において、同項中「二分の一」とあるのは、「四分の一」とする。
The provisions of Article 15, paragraph (18) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the depreciable assets prescribed in that paragraph that were acquired during the period from April 1, 1981 through the day before the Effective Date.
旧法附則第十五条第十八項の規定は、昭和五十六年四月一日から施行日の前日までの間に取得された同項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、なおその効力を有する。
The provisions of Article 15, paragraph (19) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the depreciable assets prescribed in that paragraph that were acquired before the Effective Date. In this case, in that paragraph, the phrase "March 31, 1986" is deemed to be replaced with "March 31, 1987", the phrase "Article 349-3, paragraph (23)" is deemed to be replaced with "Article 349-3, paragraph (23) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986; hereinafter in this paragraph referred to as the 'JNR-Related Amendment Act')", the phrase "Act on Grants Distributed to Municipalities Where National Assets, etc. are Located" is deemed to be replaced with "Act on Grants Distributed to Municipalities Where National Assets, etc. are Located prior to its amendment by the provisions of Article 2 of the JNR-Related Amendment Act", the phrase "items (i) and (iii) of the table in paragraph (16) of the Supplementary Provisions of the Subsidies and Payments Act prior to its amendment by the Act Partially Amending the Local Tax Act (Act No. 18 of 1975) that remain in force pursuant to Article 25, paragraph (2) of the Supplementary Provisions of that Act, and item (v) of the table in paragraph (18) of the Supplementary Provisions of the Subsidies and Payments Act prior to its amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) that remain in force pursuant to Article 21, paragraph (5) of the Supplementary Provisions of that Act" is deemed to be replaced with "the case where they remain in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the JNR-Related Amendment Act", the phrase "and Article 349-3, paragraph (23)" is deemed to be replaced with "provisions and the provisions of Article 349-3, paragraph (23) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the JNR-Related Amendment Act that remain in force pursuant to the provisions of Article 3, paragraph (10) of the Supplementary Provisions of the JNR-Related Amendment Act", and the phrase "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications".
旧法附則第十五条第十九項の規定は、施行日前に取得された同項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、なおその効力を有する。この場合において、同項中「昭和六十一年三月三十一日」とあるのは「昭和六十二年三月三十一日」と、「第三百四十九条の三第二十三項に」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号。以下本項において「国鉄関連改正法」という。）第一条の規定による改正前の地方税法第三百四十九条の三第二十三項に」と、「国有資産等所在市町村交付金及び納付金に関する法律」とあるのは「国鉄関連改正法第二条の規定による改正前の国有資産等所在市町村交付金及び納付金に関する法律」と、「地方税法の一部を改正する法律（昭和五十年法律第十八号）附則第二十五条第二項の規定によりなお効力を有することとされる同法による改正前の交納付金法附則第十六項の表の第一号及び第三号の規定並びに地方税法等の一部を改正する法律（昭和五十四年法律第十二号）附則第二十一条第五項の規定によりなお効力を有することとされる同法による改正前の交納付金法附則第十八項の表の第五号の規定」とあるのは「国鉄関連改正法附則第十三条第二項の規定によりなおその効力を有することとされる場合」と、「及び第三百四十九条の三第二十三項」とあるのは「の規定及び国鉄関連改正法附則第三条第十項の規定によりなお効力を有することとされる国鉄関連改正法第一条の規定による改正前の地方税法第三百四十九条の三第二十三項」と、「自治省令」とあるのは「総務省令」とする。
The provisions of Article 15-2, paragraph (1) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.
新法附則第十五条の二第一項の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。
Supplementary Provisions, Article 4Transitional Measures Accompanying the Abolition of Tax Exemption Measures, etc. for Fixed Assets Tax or City Planning Tax Relating to Japanese National Railways
第四条（日本国有鉄道に係る固定資産税又は都市計画税の非課税措置等の廃止に伴う経過措置）
For fixed assets tax or city planning tax for fiscal year 1988 only, a municipality may not impose fixed assets tax or city planning tax, notwithstanding Article 342 or Article 702, paragraph (1), on, among the fixed assets owned by the Japanese National Railways Settlement Corporation, a successor corporation prescribed in Article 11, paragraph (2) of the Japanese National Railways Reform Act (Act No. 87 of 1986), the Japan Railway Construction Public Corporation or any other person specified by Cabinet Order, fixed assets to which Article 348, paragraph (2), item (ii) of the Former Act (limited to the portion concerning Japanese National Railways) or item (xxvii) of that paragraph applied on the day before the Effective Date (including fixed assets specified by Cabinet Order that those persons acquire on or after the Effective Date and that are used for operations similar to the operations prescribed in Article 3 of the Japanese National Railways Act (Act No. 256 of 1948) prior to its repeal pursuant to paragraph (2) of the Supplementary Provisions of the Japanese National Railways Reform Act).
市町村は、昭和六十三年度分の固定資産税又は都市計画税に限り、日本国有鉄道清算事業団若しくは日本国有鉄道改革法（昭和六十一年法律第八十七号）第十一条第二項に規定する承継法人又は日本鉄道建設公団その他政令で定める者が所有する固定資産のうち、施行日の前日において旧法第三百四十八条第二項第二号（日本国有鉄道に係る部分に限る。）又は第二十七号の規定の適用があつた固定資産（これらの者が施行日以後に取得し、かつ、日本国有鉄道改革法附則第二項の規定による廃止前の日本国有鉄道法（昭和二十三年法律第二百五十六号）第三条に規定する業務に類する業務の用に供する固定資産で政令で定めるものを含む。）に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
Supplementary Provisions, Article 5Transitional Measures Concerning Electricity Tax
第五条（電気税に関する経過措置）
The provisions of Article 489, paragraph (12) of the New Act apply to electricity tax to be imposed on electricity used on or after the Effective Date, and for electricity tax imposed on electricity used before the Effective Date, the provisions then in force continue to govern.
新法第四百八十九条第十二項の規定は、施行日以後に使用する電気に対して課すべき電気税について適用し、施行日前に使用した電気に対して課する電気税については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Land Holding Tax
第六条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), items (xxvi), (xxviii) and (xxix) of the New Act apply to special land holding tax imposed on land for fiscal year 1988 and subsequent fiscal years relating to the land prescribed in those provisions, and to special land holding tax to be imposed on acquisitions of the land prescribed in those provisions made on or after the Effective Date.
新法第五百八十六条第二項第二十六号、第二十八号及び第二十九号の規定は、これらの規定に規定する土地に係る昭和六十三年度以後の年度分の土地に対して課する特別土地保有税及び施行日以後にされるこれらの規定に規定する土地の取得に対して課すべき特別土地保有税について適用する。
For special land holding tax imposed on land for fiscal years up to and including fiscal year 1987 relating to the land prescribed in Article 586, paragraph (2), items (xxvi), (xxvii)-2, (xxviii) and (xxix) of the Former Act, and special land holding tax imposed on acquisitions of the land prescribed in those provisions made before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 7Transitional Measures Concerning Automobile Acquisition Tax
第七条（自動車取得税に関する経過措置）
With respect to the automobile acquisition tax imposed on the acquisition of a motor vehicle prescribed in Article 32, paragraph (2) of the Supplementary Provisions of the Former Act before the Effective Date, the provisions then in force continue to govern.
施行日前の旧法附則第三十二条第二項に規定する自動車の取得に対して課する自動車取得税については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Light Oil Delivery Tax
第八条（軽油引取税に関する経過措置）
The provisions of Article 700-6, item (iii) of the New Act apply to light oil delivery tax to be imposed on the delivery of light oil on or after the Effective Date, and with respect to light oil delivery tax imposed on the delivery of light oil before the Effective Date, the provisions then in force continue to govern.
新法第七百条の六第三号の規定は、施行日以後の軽油の引取りに対して課すべき軽油引取税について適用し、施行日前の軽油の引取りに対して課する軽油引取税については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Business Office Tax
第九条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (3), item (xxiv) of the New Act (limited to the part relating to the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph referred to as "business office tax on businesses")) apply to business office tax on businesses to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 1987 onward (excluding the business of individuals abolished before the Effective Date), and with respect to business office tax on businesses imposed on the business of corporations for business years that ended before the Effective Date, and on the business of individuals for years before that year and the business of individuals for 1987 that was abolished before the Effective Date, the provisions then in force continue to govern.
新法第七百一条の三十四第三項第二十四号（新法第七百一条の三十二第一項に規定する事業に係る事業所税（以下この項において「事業に係る事業所税」という。）に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和六十二年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに同年前の年分の個人の事業及び昭和六十二年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。
The provisions of Article 701-34, paragraph (3), item (xxiv) of the New Act (limited to the part relating to the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension")) apply to business office tax on new construction or extension to be imposed on the new construction or extension, carried out on or after the Effective Date, of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as "business premises building"), and with respect to business office tax on new construction or extension imposed on the new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.
新法第七百一条の三十四第三項第二十四号（新法第七百一条の三十二第二項に規定する新増設に係る事業所税（以下この項において「新増設に係る事業所税」という。）に関する部分に限る。）の規定は、施行日以後に行われる新法第七百一条の三十一第一項第七号に規定する事業所用家屋（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning City Planning Tax
第十条（都市計画税に関する経過措置）
The provisions of Article 702, paragraph (2) of the Former Act remain in force with respect to city planning tax, up to that for fiscal year 1988, imposed on land or houses prescribed in Article 349-3, paragraph (13) or (14) of the Former Act. In this case, for city planning tax for fiscal year 1988 only, in Article 702, paragraph (2) of the Former Act, "paragraph (13)" is deemed to be replaced with "paragraph (13) (including cases where it remains in force pursuant to the provisions of Article 3, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986))".
旧法第七百二条第二項の規定は、旧法第三百四十九条の三第十三項又は第十四項に規定する土地又は家屋に対して課する昭和六十三年度分までの都市計画税については、なおその効力を有する。この場合において、昭和六十三年度分の都市計画税に限り、旧法第七百二条第二項中「第十三項」とあるのは、「第十三項（地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号）附則第三条第六項の規定によりなおその効力を有することとされる場合を含む。）」とする。
Supplementary Provisions, Article 11Delegation to Cabinet Order
第十一条（政令への委任）
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 12Transitional Measures Concerning Penal Provisions
第十二条（罰則に関する経過措置）
For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1987, which the supplementary provisions (附則) of Act No. 94 of 1986 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 94 of 1986, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 94 of 1986.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
business office tax on businessesmachine translation
「事業に係る事業所税」
The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Act No. 94 of 1986.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this paragraph
business premises buildingmachine translation
「事業所用家屋」
A building used for business premises (事業所用家屋) as Article 701-31, paragraph 1, item 7 of the Local Tax Act defined it in the wording the supplementary provisions (附則) using the term cite — as the amending Act they belong to left it or, in those of Act No. 19 of 1999, as it stood before that Act; the business office tax on new building and extension (新増設に係る事業所税) is charged on building or extending one.
Short name set inSupplementary Provisions, Article 9, paragraph (2)· applies only in this paragraph
business office tax on new construction or extensionmachine translation
「新増設に係る事業所税」
In Article 9, paragraph 2 of the supplementary provisions (附則) of Act No. 94 of 1986, the business office tax (事業所税) on the new construction or extension of buildings used for business offices (事業所用家屋), as Article 701-32, paragraph 2 of the Local Tax Act as amended by that Act defined it.
Short name set inSupplementary Provisions, Article 9, paragraph (2)· applies only in this paragraph