Supplementary Provisions, Article 6Transitional Measures Concerning Municipal Inhabitant Tax
第六条（市町村民税に関する経過措置）
The provisions of Article 295, paragraph (1), item (ii) of the New Act and Article 40, paragraphs (8) and (9) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2006 and thereafter, and, for individual municipal inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern, except as provided in paragraph (8).
新法第二百九十五条第一項第二号並びに附則第四十条第八項及び第九項の規定は、平成十八年度以後の年度分の個人の市町村民税について適用し、平成十七年度分までの個人の市町村民税については、第八項に定めるものを除き、なお従前の例による。
In the application of Article 310 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual municipal inhabitant tax for fiscal year 2006, the phrase "3,000 yen" in that Article is deemed to be replaced with "1,000 yen".
Limited to the income levy of individual municipal inhabitant tax for fiscal year 2006, a municipality is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 295, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act concerning the income levy (excluding Article 314-8, paragraph (1) of the New Act), an amount equivalent to two-thirds of that amount. In this case, in the application of Article 314-8, paragraph (1) of the New Act, the phrase "Articles 314-3 and 314-4 and the preceding Article" in that paragraph is deemed to be replaced with "Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".
市町村は、平成十八年度分の個人の市町村民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二百九十五条第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法の規定中所得割に関する部分（新法第三百十四条の八第一項を除く。）を適用した場合における所得割の額から、当該額の三分の二に相当する額を控除するものとする。この場合における新法第三百十四条の八第一項の規定の適用については、同項中「第三百十四条の三、第三百十四条の四及び前条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第六条第三項」とする。
In the application of Article 310 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual municipal inhabitant tax for fiscal year 2007, the phrase "3,000 yen" in that Article is deemed to be replaced with "2,000 yen".
Limited to the income levy of individual municipal inhabitant tax for fiscal year 2007, a municipality is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 295, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act and the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties concerning the income levy (excluding Article 314-8, paragraph (1) of the New Act), an amount equivalent to one-third of that amount. In this case, in the application of Article 314-8, paragraph (1) of the New Act, the phrase "Article 314-3 and the preceding two Articles" in that paragraph is deemed to be replaced with "Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".
市町村は、平成十九年度分の個人の市町村民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二百九十五条第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法及び租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律の規定中所得割に関する部分（新法第三百十四条の八第一項を除く。）を適用した場合における所得割の額から、当該額の三分の一に相当する額を控除するものとする。この場合における新法第三百十四条の八第一項の規定の適用については、同項中「第三百十四条の三及び前二条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第六条第五項」とする。
The provisions of Article 317-6, paragraph (3) of the New Act apply where there is a person who ceases, on or after January 1, 2006, to receive payment of the salary prescribed in that paragraph.
新法第三百十七条の六第三項の規定は、平成十八年一月一日以後に同項に規定する給与の支払を受けなくなった者がある場合について適用する。
The provisions of Article 35-2-2 of the Supplementary Provisions of the New Act apply to cases where the fact prescribed in paragraph (1) of that Article occurs on or after the Effective Date.
新法附則第三十五条の二の二の規定は、施行日以後に同条第一項に規定する事実が発生する場合について適用する。
The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), and, with respect to specified shares provided for in that item that a person liable for the income levy acquired through payment before that date, the provisions then in force continue to govern.
新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第一号に定める特定株式に関する部分に限る。）の規定は、所得割の納税義務者が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に払込みにより取得をする同号に定める特定株式について適用し、所得割の納税義務者が同日前に払込みにより取得をした同号に定める特定株式については、なお従前の例による。
The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the Effective Date.
新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第四号に定める特定株式に係る部分に限る。）の規定は、所得割の納税義務者が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。
Supplementary Provisions, Article 7Transitional Measures Concerning Fixed Assets Tax
第七条（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 apply to fixed assets tax for fiscal year 2005 and thereafter, and, for fixed assets tax for fiscal year 2004 and earlier, 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、平成十七年度以後の年度分の固定資産税について適用し、平成十六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。
For fixed assets tax imposed on tunnels prescribed in Article 348, paragraph (2), item (ii)-4 of the Former Act that were constructed before April 1, 2006, the provisions then in force continue to govern.
平成十八年四月一日前に建設された旧法第三百四十八条第二項第二号の四に規定するトンネル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 structures prescribed in Article 349-3, paragraph (2) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.
施行日前に敷設された旧法第三百四十九条の三第二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、なお従前の例による。
The provisions of Article 349-3, paragraph (10) of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 349-3, paragraph (10) of the Former Act, the provisions then in force continue to govern.
新法第三百四十九条の三第十項の規定は、平成十八年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第十項に規定する固定資産に対して課する平成十七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。
For fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 349-3, paragraph (11) of the Former Act, the provisions then in force continue to govern.
旧法第三百四十九条の三第十一項に規定する固定資産に対して課する平成十七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。
For fixed assets tax imposed on vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were manufactured before the Effective Date, the provisions then in force continue to govern.
施行日前に製造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。
For fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (21) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.
施行日前に敷設された旧法第三百四十九条の三第二十一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、なお従前の例による。
The provisions of Article 349-3, paragraph (33) of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter imposed on depreciable assets prescribed in that paragraph that are constructed on or after April 1, 2006, and, for fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (35) of the Former Act that were constructed by March 31, 2006, the provisions then in force continue to govern.
新法第三百四十九条の三第三十三項の規定は、平成十八年四月一日以後に建設された同項に規定する償却資産に対して課する平成十九年度以後の年度分の固定資産税について適用し、平成十八年三月三十一日までに建設された旧法第三百四十九条の三第三十五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 (37) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on offices and warehouses prescribed in that paragraph that are acquired on or after April 1, 2007, and, for fixed assets tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (39) of the Former Act that were acquired by March 31, 2007, the provisions then in force continue to govern.
新法第三百四十九条の三第三十七項の規定は、平成十九年四月一日以後に取得された同項に規定する事務所及び倉庫に対して課する平成二十年度以後の年度分の固定資産税について適用し、平成十九年三月三十一日までに取得された旧法第三百四十九条の三第三十九項に規定する事務所及び倉庫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 (38) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on fixed assets prescribed in that paragraph (excluding houses and depreciable assets acquired by March 31, 2007), and, for fixed assets tax for fiscal year 2007 and earlier imposed on land among the fixed assets prescribed in Article 349-3, paragraph (40) of the Former Act, and fixed assets tax imposed on houses and depreciable assets acquired by March 31, 2007 among the fixed assets prescribed in that paragraph, the provisions then in force continue to govern.
新法第三百四十九条の三第三十八項の規定は、同項に規定する固定資産（平成十九年三月三十一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二十年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第四十項に規定する固定資産のうち土地に対して課する平成十九年度分までの固定資産税並びに同項に規定する固定資産のうち平成十九年三月三十一日までに取得された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。
For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.
平成十六年四月一日から平成十七年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する特定倉庫、附属機械設備及び特定上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 facilities or equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act (Act No. 56 of 2004), the provisions then in force continue to govern.
平成十六年四月一日から大気汚染防止法の一部を改正する法律（平成十六年法律第五十六号）の施行の日の前日までの間に取得された旧法附則第十五条第五項に規定する施設又は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。
For fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act, the provisions then in force continue to govern.
平成十四年四月一日から大気汚染防止法の一部を改正する法律の施行の日の前日までの間に取得された旧法附則第十五条第八項に規定する施設又は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。
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.
平成十五年四月一日から平成十七年三月三十一日までの間に設置された旧法附則第十五条第十一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。
For fixed assets tax imposed on greening facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly installed during the period from August 24, 2001 to March 31, 2005, the provisions then in force continue to govern.
平成十三年八月二十四日から平成十七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十二項に規定する緑化施設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 machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.
平成十五年四月一日から平成十七年三月三十一日までの間に新たに取得された旧法附則第十五条第十四項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。
For fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.
平成十六年四月一日から平成十七年三月三十一日までの間に新たに取得された旧法附則第十五条第二十三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。
For fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern.
平成十三年四月一日から平成十七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二十九項に規定する設備又は施設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 facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern.
平成十三年四月一日から平成十七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三十項に規定する施設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 houses and depreciable assets prescribed in Article 15, paragraph (50) of the Supplementary Provisions of the Former Act that were newly acquired during the period from January 2, 2003 to March 31, 2005, the provisions then in force continue to govern.
平成十五年一月二日から平成十七年三月三十一日までの間に新たに取得された旧法附則第十五条第五十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。
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (51) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.
平成十五年四月一日から平成十七年三月三十一日までの間に新たに取得された旧法附則第十五条第五十一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 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の固定資産税について適用し、旧法附則第十五条の二第二項に規定する固定資産に対して課する平成十七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。
separately taxed income levymachine translation
「分離課税に係る所得割」
The municipal income levy (所得割) imposed under Article 328 on retirement allowances, etc. (退職手当等) separately from other income, in the municipality where the recipient lives on 1 January of the year of payment.
Short name set inArticle 295, paragraph (1)
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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 5 of 2005.
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. 5 of 2005 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (6)
the Effective Datemachine translation
「施行日」
1 April 2005, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (7)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
In Articles 2 and 6 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005), the Act on Special Measures Concerning Taxation as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005).
Short name set inSupplementary Provisions, Article 2, paragraph (8)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (9); and Supplementary Provisions, Article 6, paragraphs (8) and (9)