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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 provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1989, 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、平成二年度以後の年度分の固定資産税について適用し、平成元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), item (i)-2 of the New Act also apply to fixed assets tax for fiscal year 1989 and earlier fiscal years.

新法第三百四十八条第二項第一号の二の規定は、平成元年度以前の年度分の固定資産税についても、適用する。

The provisions of Article 349-3, paragraph (3) of the New Act apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph newly established on or after January 2, 1989, and with respect to fixed assets tax imposed on the depreciable assets prescribed in of the Former Act newly established before that date, the provisions then in force continue to govern.

新法第三百四十九条の三第三項の規定は、昭和六十四年一月二日以後に新設された同項に規定する償却資産に対して課する平成二年度以後の年度分の固定資産税について適用し、同日前に新設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。

The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph acquired on or after January 2, 1989, and with respect to fixed assets tax imposed on the fixed assets prescribed in of the Former Act acquired before that date, the provisions then in force continue to govern.

新法第三百四十九条の三第二十四項の規定は、昭和六十四年一月二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平成二年度以後の年度分の固定資産税について適用し、同日前に取得された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、なお従前の例による。

The provisions of Article 14, item (iv) of the Supplementary Provisions of the New Act (limited to the part relating to specified dust processing facilities) apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years imposed on those facilities newly established on or after December 27, 1989.

の規定中特定粉じんの処理施設に関する部分は、平成元年十二月二十七日以後に新設された当該施設に対して課する平成二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 of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax for fiscal year 1990 and fiscal year 1991 imposed on depreciable assets for preventing vibration (limited to those acquired by January 1, 1989; hereinafter in this paragraph referred to as "vibration prevention equipment") among the depreciable assets prescribed in . In this case, for the application of the provisions of of the Supplementary Provisions of the Former Act to vibration prevention equipment, "fiscal year 1989" in is deemed to be replaced with "fiscal year 1991", and "one-third" with "two-thirds".

に規定する償却資産のうち振動を防止するための償却資産（昭和六十四年一月一日までに取得されたものに限る。以下この項において「振動防止用設備」という。）に対して課する平成二年度分及び平成三年度分の固定資産税については、の規定は、なおその効力を有する。この場合において、振動防止用設備に係るの規定の適用については、中「平成元年度」とあるのは「平成三年度」と、「三分の一」とあるのは「三分の二」とする。

With respect to 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, 1987 to January 1, 1989, the provisions then in force continue to govern.

昭和六十二年一月二日から昭和六十四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。

With respect to fixed assets tax imposed on the houses and depreciable assets used for the 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, 1985 to January 1, 1989, the provisions then in force continue to govern.

に規定する路外駐車場の用に供する家屋及び償却資産で昭和六十年一月二日から昭和六十四年一月一日までの間に建設され、又は設置されたもの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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1983 to January 1, 1989, the provisions then in force continue to govern.

昭和五十八年一月二日から昭和六十四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。

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 by March 31, 1989, the provisions then in force continue to govern.

平成元年三月三十一日まで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 machinery and equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired by March 31, 1989, the provisions then in force continue to govern.

平成元年三月三十一日までに取得されたに規定する機械及び装置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 installed during the period from January 2, 1984 to January 1, 1989, the provisions then in force continue to govern.

昭和五十九年一月二日から昭和六十四年一月一日までの間に設置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 fixed assets tax imposed on the depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1985 to March 31, 1989, the provisions then in force continue to govern.

昭和六十年四月一日から平成元年三月三十一日までの間に新設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 telecommunications circuit facilities prescribed in of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1986 to March 31, 1989, the provisions then in force continue to govern.

昭和六十一年四月一日から平成元年三月三十一日までの間に新設されたに規定する電気通信回線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。

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