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 concerning fixed assets tax (excluding the provisions of Article 350, Articles 355 through 357, Articles 380 through 382, Article 387, Article 394, Article 409, Article 415, Article 417 and Article 419 of the New Act) apply to fixed assets tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1997.
別段の定めがあるものを除き、新法の規定（新法第三百五十条、第三百五十五条から第三百五十七条まで、第三百八十条から第三百八十二条まで、第三百八十七条、第三百九十四条、第四百九条、第四百十五条、第四百十七条及び第四百十九条の規定を除く。）中固定資産税に関する部分は、平成十年度以後の年度分の固定資産税について適用し、平成九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 then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xxxii) of the Local Tax Act as it stood prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were acquired before January 2, 1998.
平成十年一月二日前に取得された第一条の規定による改正前の地方税法（以下「旧法」という。）第三百四十八条第二項第三十二号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 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on depreciable assets prescribed in that paragraph that are newly put to use for a substation or power transmission facility on or after January 2, 1998, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put to use for a substation or power transmission facility by January 1, 1998.
新法第三百四十九条の三第一項の規定は、平成十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同項に規定する償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十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旧法第三百四十九条の三第一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 then in force continue to govern fixed assets tax imposed on a house prescribed in Article 349-3, paragraph (24) of the Former Act that was acquired before January 2, 1998.
平成十年一月二日前に取得された旧法第三百四十九条の三第二十四項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。
The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 1998 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1997, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (25) of the Former Act that were acquired by January 1, 1997.
新法第三百四十九条の三第二十五項の規定は、平成九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十年度以後の年度分の固定資産税について適用し、平成九年一月一日までに取得された旧法第三百四十九条の三第二十五項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, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1998.
新法第三百四十九条の三第三十七項の規定は、平成十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十一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 (38) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on depreciable assets prescribed in that paragraph that are newly put to use for a substation or power transmission facility on or after January 2, 1998.
新法第三百四十九条の三第三十八項の規定は、平成十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同項に規定する償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用する。
With regard to fixed assets tax for fiscal year 1998 and fiscal year 1999 imposed on facilities for preventing noise (limited to those acquired by January 1, 1997; hereinafter in this paragraph referred to as "noise prevention facilities") among the fixed assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act, the provisions of paragraph (9) of that Article remain in force. In this case, in applying the provisions of that paragraph to noise prevention facilities, "fiscal year 1996 and fiscal year 1997" in that paragraph is deemed to be replaced with "fiscal year 1998 and fiscal year 1999", and "two-thirds" is deemed to be replaced with "five-sixths".
旧法附則第十五条第九項に規定する固定資産のうち騒音を防止するための施設（平成九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「騒音防止施設」という。）に対して課する平成十年度分及び平成十一年度分の固定資産税については、同条第九項の規定は、なおその効力を有する。この場合において、騒音防止施設に係る同項の規定の適用については、同項中「平成八年度分及び平成九年度分」とあるのは「平成十年度分及び平成十一年度分」と、「三分の二」とあるのは「六分の五」とする。
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business (Act No. 28 of 1981) prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act (Act No. 218 of 1950) prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph.
平成三年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人により取得された同項に規定する外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第三条第一項第二号に規定する業務の用に供する固定資産及び平成五年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人に準ずる法人により取得された同項に規定する港湾法（昭和二十五年法律第二百十八号）第五十五条の七第二項に規定する特定用途港湾施設の用に供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 15, paragraph (26) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were installed between January 2, 1994 and January 1, 1999.
平成六年一月二日から平成十一年一月一日までの間に設置された旧法附則第十五条第二十六項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、同項の規定は、なおその効力を有する。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1995 and March 31, 1998.
平成七年四月一日から平成十年三月三十一日までの間に新設された旧法附則第十五条第二十七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 then in force continue to govern fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 1998 and used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984).
平成八年四月一日から平成十年三月三十一日までの間に新設され、かつ、電気通信事業法（昭和五十九年法律第八十六号）第六条第二項に規定する第一種電気通信事業の用に供された旧法附則第十五条第二十八項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。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were newly put to use for a substation or power transmission facility between January 2, 1995 and March 31, 1998.
平成七年一月二日から平成十年三月三十一日までの間に新たに変電所又は送電施設の用に供された旧法附則第十五条第三十六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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 27 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 27 of 1998 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (2)
noise prevention facilitymachine translation
「騒音防止施設」
A facility for preventing noise, acquired by 1 January 1997, among the fixed assets referred to in Article 15, paragraph 9 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 27 of 1998 amended it; that paragraph still applies to the fixed asset tax (固定資産税) on it for fiscal 1998 and 1999, with "two-thirds" read as "five-sixths".
Short name set inSupplementary Provisions, Article 6, paragraph (8)· applies only in this paragraph