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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending and ; the provisions amending of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (excluding the part replacing "" with ""); the provisions amending of the Supplementary Provisions (excluding the part making ); the provisions amending of the Supplementary Provisions (limited to the part adding ", '2 percent' is deemed to be replaced with '5.5 percent', and '800,000 yen' is deemed to be replaced with '2,200,000 yen'" after "the provisions of ' with"); the provisions amending and of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (excluding the part replacing ", '' is deemed to be replaced with ' as applied mutatis mutandis pursuant to '" with ", '' is deemed to be replaced with ' as applied mutatis mutandis pursuant to '"); the provisions amending of the Supplementary Provisions (limited to the part adding ", notwithstanding the provisions of each item of " after "the amount"); the provisions amending of the Supplementary Provisions (excluding the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"); the provisions amending of the Supplementary Provisions (excluding the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"); the provisions amending of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (limited to the part replacing "" with ""); and the provisions of Article 6, paragraphs (4) and (5), Article 12, paragraphs (2) and (3), Article 13, paragraphs (1), (2), (4) and (5) and Article 14 of the Supplementary Provisions: April 1, 1996

及びの改正規定、の改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定（をとする部分を除く。）、の改正規定（「の規定」と」の下に「、「百分の二」とあるのは「百分の五・五」と、「八十万円」とあるのは「二百二十万円」と」を加える部分に限る。）、及びの改正規定、の改正規定（「中「」とあるのは「において準用する」を「中「」とあるのは「において準用する」に改める部分を除く。）、の改正規定（「額は」の下に「、各号の規定にかかわらず」を加える部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定並びにの改正規定（「」を「」に改める部分に限る。）並びに附則第六条第四項及び第五項、第十二条第二項及び第三項、第十三条第一項、第二項、第四項及び第五項並びに第十四条の規定　平成八年四月一日

the provisions amending of the Supplementary Provisions (limited to the part replacing "" with ""); the provisions adding one paragraph after ; the provisions amending of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (limited to the part making ); the provisions amending of the Supplementary Provisions (excluding the part adding ", '2 percent' is deemed to be replaced with '5.5 percent', and '800,000 yen' is deemed to be replaced with '2,200,000 yen'" after "the provisions of ' with"); the provisions adding two paragraphs to of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (limited to the part replacing ", '' is deemed to be replaced with ' as applied mutatis mutandis pursuant to '" with ", '' is deemed to be replaced with ' as applied mutatis mutandis pursuant to '"); the provisions amending of the Supplementary Provisions (excluding the part adding ", notwithstanding the provisions of each item of " after "the amount"); the provisions amending of the Supplementary Provisions (limited to the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"); the provisions amending of the Supplementary Provisions (limited to the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"); the provisions amending of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (excluding the part replacing "" with ""); and the provisions of Article 13, paragraph (3) of the Supplementary Provisions: April 1, 1997

の改正規定（「」を「」に改める部分に限る。）、の次に一項を加える改正規定、の改正規定、の改正規定（をとする部分に限る。）、の改正規定（「の規定」と」の下に「、「百分の二」とあるのは「百分の五・五」と、「八十万円」とあるのは「二百二十万円」と」を加える部分を除く。）、に二項を加える改正規定、の改正規定（「中「」とあるのは「において準用する」を「中「」とあるのは「において準用する」に改める部分に限る。）、の改正規定（「額は」の下に「、各号の規定にかかわらず」を加える部分を除く。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定及びの改正規定（「」を「」に改める部分を除く。）並びに附則第十三条第三項の規定　平成九年四月一日

the provisions amending and (excluding the part deleting "(including the case where applied mutatis mutandis pursuant to )" in those amending provisions): the date of enforcement of the

及びの改正規定（これらの規定の改正規定中「（において準用する場合を含む。）」を削る部分を除く。）　の施行の日

the provisions amending and of the Supplementary Provisions (excluding the part replacing "March 31, 1995" with "March 31, 1997" in those amending provisions): the date of enforcement of the

及びの改正規定（これらの規定の改正規定中「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）　の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条（道府県民税に関する経過措置）

The provisions of Article 23, paragraph (1), item (xiv), (e) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the deposits and savings, etc. prescribed in as amended by the , for which deposits, etc. prescribed in are made on or after April 1, 1995 (hereinafter referred to as the "Effective Date").

改正後の地方税法（以下「新法」という。）第二十三条第一項第十四号ホの規定は、平成七年四月一日（以下「施行日」という。）による改正後のに規定する預入等をするに規定する預貯金等について適用する。

Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax

第三条（事業税に関する経過措置）

The provisions of Article 9, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.

新法附則第九条第二項の規定は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax

第四条（不動産取得税に関する経過措置）

Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の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。

The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition on or after January 1, 1995 of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article.

新法附則第十二条の規定は、平成七年一月一日以後の同条第一項に規定する農地、採草放牧地及び準農地の取得に対して課する不動産取得税について適用する。

The provisions of prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition, made before January 1, 1995, of farmland, pasture land and quasi-farmland prescribed in (referred to as "farmland, etc." in the following paragraph). In this case, in , "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the , which remains in force pursuant to (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment' in this Article)", and in and , "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation Before the Amendment".

改正前の地方税法（以下「旧法」という。）の規定は、平成七年一月一日前に行われたに規定する農地、採草放牧地及び準農地（次項において「農地等」という。）の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、中「租税特別措置法」とあるのは「の規定によりなお効力を有することとされるによる改正前の租税特別措置法（以下において「改正前の租税特別措置法」という。）」と、及び中「租税特別措置法」とあるのは「改正前の租税特別措置法」とする。

Where the donee prescribed in of the Supplementary Provisions of the Former Act, to whom applies by remaining in force pursuant to the provisions of the preceding paragraph, creates, between the Effective Date and March 31, 2002 and before the date of death of the donor of the farmland, etc., a right by loan for use over the farmland, etc., as provided by Cabinet Order, in favor of an agricultural production corporation prescribed in prior to amendment by the provisions of that is specified by Cabinet Order, then with regard to real property acquisition tax imposed on the donee's acquisition of that farmland, etc., in addition to what is provided for in of the Supplementary Provisions of the Former Act, which remains in force pursuant to the provisions of the preceding paragraph, collection of that tax is to be deferred in accordance with the rules of .

前項の規定によりなお効力を有することとされるの規定の適用を受けるに規定する受贈者が施行日から平成十四年三月三十一日までの間で、かつ、農地等の贈与者の死亡の日前にの規定による改正前のに規定する農業生産法人で政令で定めるものに対し当該農地等につき政令で定めるところにより使用貸借による権利の設定をした場合における当該受贈者の当該農地等の取得に対して課する不動産取得税については、前項の規定によりなお効力を有することとされるに定めるもののほか、の規定の例によってその徴収を猶予するものとする。

With regard to the application of of the Supplementary Provisions of the Former Act, which remain in force pursuant to the provisions of paragraph (3), in the case where collection of real property acquisition tax is deferred pursuant to the provisions of the preceding paragraph, in , "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 4, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Local Tax Act Amendment Act' in this Article)"; in , "under paragraph (1) of that Article" is deemed to be replaced with "under paragraph (1) of that Article or Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act", "" is deemed to be replaced with "paragraph (1) of that Article", "" is deemed to be replaced with "paragraph (6) of that Article or , which is followed pursuant to Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act", "" is deemed to be replaced with " Before the Amendment", and "" is deemed to be replaced with " Before the Amendment"; and in , "" is deemed to be replaced with " or Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act".

前項の規定により不動産取得税の徴収の猶予をする場合における第三項の規定によりなお効力を有することとされるからまでの規定の適用については、中「」とあるのは「又は地方税法の一部を改正する法律（平成七年法律第四十号。以下この条において「平成七年改正法」という。）附則第四条第四項」と、中「の規定による」とあるのは「又は平成七年改正法附則第四条第四項の規定による」と、「」とあるのは「」と、「」とあるのは「同条第六項又は平成七年改正法附則第四条第四項」と、「」とあるのは「改正前の」と、「」とあるのは「改正前の」と、中「」とあるのは「又は平成七年改正法附則第四条第四項」とする。

The provisions of the preceding two paragraphs apply mutatis mutandis to a person who is subject to prior to amendment by the , which remains in force pursuant to Article 4, paragraph (6) of the Supplementary Provisions of that Act, or to Article 4, paragraph (2) 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 . In this case, the technical replacement of terms necessary is specified by Cabinet Order.

前二項の規定は、地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第四条第六項の規定によりなお効力を有することとされるによる改正前の又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第四条第二項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。

Supplementary Provisions, Article 5Transitional Measures Concerning Automobile Tax

第五条（自動車税に関する経過措置）

With regard to automobile tax for fiscal year 1994 imposed on motor vehicles powered by electricity or motor vehicles that exclusively use combustible natural gas as fuel for internal combustion engines, as prescribed in of the Supplementary Provisions of the Former Act, and automobile tax for fiscal years 1994 and 1995 imposed on methanol-powered motor vehicles prescribed in that were acquired before the Effective Date, the provisions then in force continue to govern.

に規定する電気を動力源とする自動車又は専ら可燃性天然ガスを内燃機関の燃料として用いる自動車に対して課する平成六年度分の自動車税並びに施行日前に取得されたに規定するメタノール自動車に対して課する同年度分及び平成七年度分の自動車税については、なお従前の例による。

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 specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1995, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1994, 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、平成七年度以後の年度分の固定資産税について適用し、平成六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。

With regard to fixed assets tax imposed on depreciable assets used for log-raft channels prescribed in of the Former Act that were acquired before January 2, 1994, the provisions then in force continue to govern.

平成六年一月二日前に取得されたに規定する流筏路の用に供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 (25) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1995 imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1994, and with regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Former Act that were acquired on or before January 1, 1994, the provisions then in force continue to govern.

新法第三百四十九条の三第二十五項の規定は、平成六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平成七年度以後の年度分の固定資産税について適用し、平成六年一月一日まで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。

The provisions of Article 349-3, paragraphs (27) and (30) through (33) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on fixed assets prescribed in those provisions (excluding houses and depreciable assets acquired on or before January 1, 1995), and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995 imposed on land among the fixed assets prescribed in the provisions of and of the Former Act, the provisions then in force continue to govern.

新法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定は、これらの規定に規定する固定資産（平成七年一月一日までに取得された家屋及び償却資産を除く。）に対して課する平成八年度以後の年度分の固定資産税について適用し、及びの規定に規定する固定資産のうち土地に対して課する平成七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 and of the Former Act remain in force with regard to fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in those provisions that were acquired on or before January 1, 1995. In this case, in of the Former Act, "Bio-oriented Technology Research Advancement Institution" is deemed to be replaced with "National Agriculture and Bio-oriented Research Organization, an incorporated administrative agency".

及びの規定は、平成七年一月一日までに取得されたこれらの規定に規定する固定資産のうち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、なおその効力を有する。この場合において、中「生物系特定産業技術研究推進機構」とあるのは、「独立行政法人農業・生物系特定産業技術研究機構」とする。

With regard to fixed assets tax imposed on structures prescribed in of the Supplementary Provisions of the Former Act that were installed between January 2, 1989 and January 1, 1994, the provisions then in force continue to govern.

昭和六十四年一月二日から平成六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 regard to fixed assets tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1994, the provisions then in force continue to govern.

平成二年一月二日から平成六年一月一日までの間に新築されたに規定する家屋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 land prescribed in of the Supplementary Provisions of the Former Act that were used for the business of the designated business operator prescribed in between the date of publication of the approved plan prescribed in and March 31, 1995, the provisions then in force continue to govern.

に規定する承認計画の公表の日から平成七年三月三十一日までの間にに規定する指定事業者の事業の用に供されたに規定する家屋及び土地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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