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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 specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2007 and thereafter, and, for fixed assets tax for fiscal year 2006 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 houses and depreciable assets prescribed in of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.

施行日前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。

For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

平成十七年四月一日から平成十九年三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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern.

平成十五年四月一日から平成十九年三月三十一日までの間に設置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。

For fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

平成十七年四月一日から平成十九年三月三十一日までの間に設置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。

For fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2007, the provisions then in force continue to govern.

平成十六年四月一日から平成十九年三月三十一日までの間に新た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。

For fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed during the period from November 25, 1999 to March 31, 2007, the provisions then in force continue to govern.

平成十一年十一月二十五日から平成十九年三月三十一日までの間に新設された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 machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2001 to March 31, 2007, the provisions then in force continue to govern.

平成十三年四月一日から平成十九年三月三十一日までの間に新た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。

For fixed assets tax imposed on coastal vessels prescribed in of the Supplementary Provisions of the Former Act that were newly built during the period from April 1, 1997 to March 31, 2007 and used exclusively for remote island shipping services, the provisions then in force continue to govern.

平成九年四月一日から平成十九年三月三十一日までの間に新造され、かつ、専ら離島航路事業の用に供されたに規定する内航船舶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 prescribed in of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern.

平成十五年四月一日から平成十九年三月三十一日までの間に設置されたに規定する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 of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

平成十七年七月一日から平成十九年三月三十一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。

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