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Supplementary Provisions, Article 12Transitional Measures Concerning Fixed Assets Tax

第十二条（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 2014 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2013, 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、平成二十六年度以後の年度分の固定資産税について適用し、平成二十五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 348, paragraph (2), items (x)-2 and (x)-4 of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions listed in Article 1, item (xviii) of the Supplementary Provisions (or, if the date of enforcement is January 1, that day) and subsequent fiscal years.

新法第三百四十八条第二項第十号の二及び第十号の四の規定は、附則第一条第十八号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする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 the 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, 2012 to March 31, 2014, the provisions then in force continue to govern.

平成二十四年四月一日から平成二十六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。

With regard to the fixed assets tax imposed on aircraft prescribed in of the Supplementary Provisions of the Former Act for which fixed assets tax has come to be newly imposed during the period from fiscal 2010 through fiscal 2013, the provisions then in force continue to govern.

平成二十二年度から平成二十五年度までの間において新たに固定資産税が課されることとなったに規定する航空機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 of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2009 to March 31, 2014, the provisions then in force continue to govern.

平成二十一年四月一日から平成二十六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。

With regard to the fixed assets tax imposed on the equipment prescribed in of the Supplementary Provisions of the Former Act that was newly installed during the period from the day following the date of enforcement of the to March 31, 2014, the provisions then in force continue to govern.

現下の厳しい経の施行の日の翌日から平成二十六年三月三十一日までの間に新設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 the houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in (Act No. 9 of 2011; referred to as the "2011 Port and Harbour Act Amendment Act" in Article 17, paragraph (2) of the Supplementary Provisions) to March 31, 2014, the provisions then in force continue to govern.

港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号。附則第十七条第二項において「港湾法等改正法」という。）に掲げる規定の施行の日から平成二十六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。

With regard to the fixed assets tax imposed on fixed assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern.

平成二十二年四月一日から平成二十六年三月三十一日までの間に取得された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。

With regard to the fixed assets tax imposed on vehicles bearing a mark indicating conformity to the standards prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2011 to September 30, 2013, the provisions then in force continue to govern.

平成二十三年四月一日から平成二十五年九月三十日までの間に取得されたに規定する基準適合表示車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。

In the application of the provisions of Article 15, paragraph (38) of the Supplementary Provisions of the New Act until the day before the date of enforcement of the , the phrase "Act on Rational Use and Proper Management of Fluorocarbons" in is deemed to be replaced with "Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products", and the phrase "" with "".

特の施行の日の前日までの間におけるの規定の適用については、中「フロン類の使用の合理化及び管理の適正化に関する法律」とあるのは「特定製品に係るフロン類の回収及び破壊の実施の確保等に関する法律」と、「」とあるのは「」とする。

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 2014 is determined on or after April 1, 2014 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 (9), item (v), (b) or item (vi), (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二十六年四月一日以後に土地及び家屋の平成二十六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）ロ又は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。

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