Supplementary Provisions, Article 11Transitional Measures Concerning Fixed Assets Tax
第十一条（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 2013 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2012, 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、平成二十五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。
With regard to the fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2001 to March 31, 2013, the provisions then in force continue to govern.
平成十三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旧法附則第十五条第十二項に規定する停車場建物等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 the equipment prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that was newly installed during the period from the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Enhancing Telecommunications Infrastructure (Act No. 59 of 2011) to March 31, 2013, the provisions then in force continue to govern.
電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日から平成二十五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 prescribed in Article 16-2, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern.
平成十七年二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、又は改築された旧法附則第十六条の二第一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。
With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern.
平成十七年二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、又は改良された旧法附則第十六条の二第二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。
With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from July 16, 2007 to March 31, 2013, the provisions then in force continue to govern.
平成十九年七月十六日から平成二十五年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第三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 mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2013 is determined on or after April 1, 2013 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (7), item (iii), (b) or item (iv), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay.
市町村長は、この法律の施行後速やかに（新法第四百十条第一項ただし書の規定により平成二十五年四月一日以後に土地及び家屋の平成二十五年度の価格等を決定する場合には、その価格等を決定する日までに）新法附則第五十五条第七項第三号ロ又は第四号ロに掲げる土地及び家屋を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
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. 3 of 2013.
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. 3 of 2013 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)