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Supplementary Provisions, Article 4Transitional Measures Concerning Fixed Assets Tax

第四条（固定資産税に関する経過措置）

Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1987 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1986, 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、昭和六十二年度以後の年度分の固定資産税について適用し、昭和六十一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 (1) of the New Act apply to fixed assets tax for fiscal year 1987 and subsequent fiscal years imposed on the depreciable assets prescribed in newly put to use for a substation or power transmission facility on or after January 2, 1986, and with respect to fixed assets tax imposed on the depreciable assets prescribed in of the Former Act newly put to use for a substation or power transmission facility on or before January 1, 1986, the provisions then in force continue to govern.

の規定は、昭和六十一年一月二日以後に変電所又は送電施設の用に新たに供されたに規定する償却資産に対して課する昭和六十二年度以後の年度分の固定資産税について適用し、昭和六十一年一月一日までに変電所又は送電施設の用に新たに供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。

With respect to fixed assets tax imposed on the warehouses, etc. prescribed in of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from January 2, 1982 to January 1, 1986, the provisions then in force continue to govern.

昭和五十七年一月二日から昭和六十一年一月一日までの間に新設され、又は増設されたに規定する倉庫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。

With respect to the application of the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the storage tanks prescribed in that were newly constructed or extended during the period from January 2 to December 31, 1986, in , "(two-thirds of the price that is to be the tax base of the fixed assets tax on the machinery and equipment attached to the warehouse in the case of machinery and equipment attached to a warehouse, and three-fourths of the price that is to be the tax base of the fixed assets tax on the storage tank in the case of a storage tank)" is deemed to be replaced with "(in the case of a storage tank or machinery and equipment attached to a warehouse, two-thirds of the price that is to be the tax base of the fixed assets tax on that storage tank or machinery and equipment attached to the warehouse)".

昭和六十一年一月二日から同年十二月三十一日までの間に新設され、又は増設されたに規定する貯蔵タンクに対して課する固定資産税に係るの規定の適用については、中「（倉庫に附属する機械設備にあつては当該倉庫に附属する機械設備に係る固定資産税の課税標準となるべき価格の三分の二、貯蔵タンクにあつては当該貯蔵タンクに係る固定資産税の課税標準となるべき価格の四分の三）」とあるのは、「（貯蔵タンク又は倉庫に附属する機械設備にあつては、当該貯蔵タンク又は倉庫に附属する機械設備に係る固定資産税の課税標準となるべき価格の三分の二）」とする。

With respect to fixed assets tax imposed on the machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1982 to March 31, 1986, the provisions then in force continue to govern.

昭和五十七年四月一日から昭和六十一年三月三十一日までの間に取得されたに規定する機械その他の設備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。

With respect to 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, 1984 to January 1, 1986, the provisions then in force continue to govern.

昭和五十九年一月二日から昭和六十一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。

With respect to the application of the provisions of Article 15, paragraph (13) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the structures prescribed in that paragraph that were laid during the period from January 2, 1986 to March 31, 1987, in that paragraph, "a railway business operator prescribed in or a track operator prescribed in " is deemed to be replaced with "a local railway operator or track operator under the provisions of the Local Railway Act or the Act on Rail Tracks", and "railway (excluding the dedicated railway prescribed in )" is deemed to be replaced with "local railway".

昭和六十一年一月二日から昭和六十二年三月三十一日までの間に敷設された新法附則第十五条第十三項に規定する構築物に対して課する固定資産税に係る同項の規定の適用については、同項中「に規定する鉄道事業者又はに規定する軌道経営者が」を「地方鉄道法又は軌道法の規定による地方鉄道業者又は軌道経営者が」と、「鉄道（に規定する専用鉄道を除く。）」とあるのは「地方鉄道」とする。

With respect to fixed assets tax imposed on the machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1980 to March 31, 1986, the provisions then in force continue to govern.

昭和五十五年四月一日から昭和六十一年三月三十一日までの間に取得されたに規定する機械その他の設備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。

With respect to fixed assets tax imposed on the specified production equipment prescribed in of the Supplementary Provisions of the Former Act that was acquired by June 30, 1986, the provisions then in force continue to govern.

昭和六十一年六月三十日までに取得されたに規定する特定生産設備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。

With respect to fixed assets tax imposed on the dwellings prescribed in of the Supplementary Provisions of the Former Act that were newly constructed by January 1, 1986, the provisions then in force continue to govern.

昭和六十一年一月一日までに新築されたに規定する住宅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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