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Supplementary Provisions, Article 8Transitional Measures Concerning Fixed Assets Tax

第八条（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 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011.

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、平成二十四年度以後の年度分の固定資産税について適用し、平成二十三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 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2012 imposed on fixed assets prescribed in of the Former Act.

新法第三百四十九条の三第二十四項の規定は、平成二十五年度以後の年度分の固定資産税について適用し、に規定する固定資産に対して課する平成二十四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 facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012.

平成二十二年四月一日から平成二十四年三月三十一日までの間に取得された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。

The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from February 15, 2003 to March 31, 2012.

平成十五年二月十五日から平成二十四年三月三十一日までの間に取得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 then in force continue to govern 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, 2010 to March 31, 2012.

平成二十二年四月一日から平成二十四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。

With regard to the fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012, the provisions then in force continue to govern.

平成二十二年四月一日から平成二十四年三月三十一日までの間に取得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。

With regard to the fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2012, the provisions then in force continue to govern.

平成十八年四月一日から平成二十四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。

With regard to the fixed assets tax imposed on structures prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2013, the provisions of remain in force. In this case, the phrase "March 31, 2012" in is deemed to be replaced with "March 31, 2013".

平成二十二年四月一日から平成二十五年三月三十一日までの間に取得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、の規定は、なおその効力を有する。この場合において、中「平成二十四年三月三十一日」とあるのは、「平成二十五年三月三十一日」とする。

With regard to the fixed assets tax imposed on equipment prescribed in of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern.

平成二十一年四月一日から平成二十四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 regard to the fixed assets tax imposed on houses or depreciable assets acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in of the Supplementary Provisions of the Former Act, the provisions of remain in force. In this case, in , the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017".

昭和六十三年四月一日から平成二十六年一月一日までの間にに規定する旧資産に対応するものとして取得された家屋又は償却資産に対して課する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、中「平成二十三年一月一日」とあるのは「平成二十六年一月一日」と、「平成二十三年度」とあるのは「平成二十九年度」とする。

With regard to the fixed assets tax imposed on rental dwellings prescribed in of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern.

平成二十一年四月一日から平成二十四年三月三十一日までの間に新築されたに規定する貸家住宅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 the fixed assets tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

に規定する対象区域内住宅用地に代わるものと市町村長が認める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。

With regard to the fixed assets tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

に規定する対象区域内家屋に代わるものと市町村長が認め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。

With regard to the fixed assets tax imposed on depreciable assets that the mayor of the municipality (in the case of depreciable assets subject to of the Former Act, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) finds to replace the depreciable assets within the target area prescribed in of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

に規定する対象区域内償却資産に代わるものと市町村長（の規定の適用を受ける償却資産にあっては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認め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。

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