Supplementary Provisions, Article 78Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第七十八条（地方税法の一部改正に伴う経過措置）
The provisions of Article 349-3, paragraph (3) of the Local Tax Act as amended by the provisions listed in Article 1, item (v) of the Supplementary Provisions (referred to as the "Item 5 New Local Tax Act" in paragraphs (2) through (6)) apply to fixed assets tax for the fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year that includes the Item 5 Effective Date (that day, where the Item 5 Effective Date is January 1), imposed on depreciable assets prescribed in Article 349-3, paragraph (3) of the Item 5 New Local Tax Act that are newly established on or after the Item 5 Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (3) of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (v) of the Supplementary Provisions that were newly established before the Item 5 Effective Date.
附則第一条第五号に掲げる規定による改正後の地方税法（次項から第六項までにおいて「第五号新地方税法」という。）第三百四十九条の三第三項の規定は、第五号施行日以後に新設される同項に規定する償却資産に対して課する第五号施行日の属する年の翌年の一月一日（第五号施行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し、第五号施行日前に新設された附則第一条第五号に掲げる規定による改正前の地方税法第三百四十九条の三第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。
With respect to the application of Article 349-3, paragraph (3) of the Item 5 New Local Tax Act to fixed assets tax imposed on depreciable assets newly established by a former general gas deemed gas retailer and used for the gas retail business (meaning depreciable assets prescribed in Article 341, item (iv) of the Local Tax Act, limited to those specified by Cabinet Order that are used for supplying gas in the designated former supply areas, etc.) during the period from the Item 5 Effective Date to the day preceding the day on which the retailer ceased to be subject to the obligation under Article 22, paragraph (1) of the Supplementary Provisions (referred to as the "date of release from the designated former supply areas, etc." in paragraph (5)), the words "general gas pipeline operator prescribed in Article 2, paragraph (6) of the Gas Business Act (Act No. 51 of 1954)" in Article 349-3, paragraph (3) of the Item 5 New Local Tax Act are deemed to be replaced with "former general gas deemed gas retailer prescribed in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015)", and the words "the depreciable assets used for the general gas pipeline business prescribed in paragraph (5) of that Article (including those newly established by a small and medium-sized enterprise cooperative or other corporation specified by Cabinet Order whose members are general gas pipeline operators prescribed in paragraph (6) of that Article and used for the business of supplying gas to those general gas pipeline operators) that are specified by Cabinet Order" are deemed to be replaced with "the depreciable assets prescribed in Article 78, paragraph (2) of the Supplementary Provisions of that Act".
第五号施行日から附則第二十二条第一項の義務を負わないこととなった日（第五項において「指定旧供給区域等解除日」という。）の前日までの間に、旧一般ガスみなしガス小売事業者が新設したガス小売事業の用に供する償却資産（地方税法第三百四十一条第四号に規定する償却資産をいい、指定旧供給区域等におけるガスの供給の用に供するもので政令で定めるものに限る。）に対して課する固定資産税に係る第五号新地方税法第三百四十九条の三第三項の規定の適用については、同項中「ガス事業法（昭和二十九年法律第五十一号）第二条第六項に規定する一般ガス導管事業者」とあるのは「電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第二十二条第一項に規定する旧一般ガスみなしガス小売事業者」と、「同条第五項に規定する一般ガス導管事業の用に供する償却資産（同条第六項に規定する一般ガス導管事業者を構成員とする中小企業等協同組合その他の政令で定める法人が新設した当該一般ガス導管事業者に対してガスを供給する事業の用に供するものを含む。）のうち政令で定めるもの」とあるのは「同法附則第七十八条第二項に規定する償却資産」とする。
With respect to the application of Article 349-3, paragraph (3) of the Item 5 New Local Tax Act to fixed assets tax imposed on depreciable assets newly established by a former simplified gas deemed gas retailer and used for the gas retail business (meaning depreciable assets prescribed in Article 341, item (iv) of the Local Tax Act, limited to those specified by Cabinet Order that are used for supplying gas in the designated former supply points) during the period from the Item 5 Effective Date to the day preceding the day on which the retailer ceased to be subject to the obligation under Article 28, paragraph (1) of the Supplementary Provisions (referred to as the "date of release from the designated former supply points" in paragraph (6)), the words "general gas pipeline operator prescribed in Article 2, paragraph (6) of the Gas Business Act (Act No. 51 of 1954)" in Article 349-3, paragraph (3) of the Item 5 New Local Tax Act are deemed to be replaced with "former simplified gas deemed gas retailer prescribed in Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015)", and the words "the depreciable assets used for the general gas pipeline business prescribed in paragraph (5) of that Article (including those newly established by a small and medium-sized enterprise cooperative or other corporation specified by Cabinet Order whose members are general gas pipeline operators prescribed in paragraph (6) of that Article and used for the business of supplying gas to those general gas pipeline operators) that are specified by Cabinet Order" are deemed to be replaced with "the depreciable assets prescribed in Article 78, paragraph (3) of the Supplementary Provisions of that Act".
第五号施行日から附則第二十八条第一項の義務を負わないこととなった日（第六項において「指定旧供給地点解除日」という。）の前日までの間に、旧簡易ガスみなしガス小売事業者が新設したガス小売事業の用に供する償却資産（地方税法第三百四十一条第四号に規定する償却資産をいい、指定旧供給地点におけるガスの供給の用に供するもので政令で定めるものに限る。）に対して課する固定資産税に係る第五号新地方税法第三百四十九条の三第三項の規定の適用については、同項中「ガス事業法（昭和二十九年法律第五十一号）第二条第六項に規定する一般ガス導管事業者」とあるのは「電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第二十八条第一項に規定する旧簡易ガスみなしガス小売事業者」と、「同条第五項に規定する一般ガス導管事業の用に供する償却資産（同条第六項に規定する一般ガス導管事業者を構成員とする中小企業等協同組合その他の政令で定める法人が新設した当該一般ガス導管事業者に対してガスを供給する事業の用に供するものを含む。）のうち政令で定めるもの」とあるのは「同法附則第七十八条第三項に規定する償却資産」とする。
The provisions of Article 701-34, paragraph (3), item (xvii) of the Item 5 New Local Tax Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Item 5 Effective Date and the business of an individual for the year that includes the Item 5 Effective Date and subsequent years (excluding the business of an individual discontinued before the Item 5 Effective Date), and with regard to business office tax imposed on the business of a corporation for business years that ended before the Item 5 Effective Date, the business of an individual for years before the year that includes the Item 5 Effective Date, and the business of an individual for the year that includes the Item 5 Effective Date that was discontinued before the Item 5 Effective Date, the provisions then in force continue to govern.
第五号新地方税法第七百一条の三十四第三項第十七号の規定は、第五号施行日以後に終了する事業年度分の法人の事業及び第五号施行日の属する年以後の年分の個人の事業（第五号施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、第五号施行日前に終了した事業年度分の法人の事業並びに第五号施行日の属する年前の年分の個人の事業及び第五号施行日の属する年分の個人の事業で第五号施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
With regard to the application of the provisions of Article 701-34, paragraph (3), item (xvii) of the Item 5 New Local Tax Act to business office tax to be imposed on, among the businesses conducted by a former general gas deemed gas retailer, the business of a corporation for business years ending during the period from the Item 5 Effective Date to the day before the date of release from the designated former supply areas, etc., the business of an individual for years before the year that includes the date of release from the designated former supply areas, etc., and the business of an individual for the year that includes the date of release from the designated former supply areas, etc. that was discontinued before the date of release from the designated former supply areas, etc., the words "the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act or the gas manufacturing business prescribed in paragraph (9) of that Article (limited to a business where the gas manufactured by that gas manufacturing business is received, directly or indirectly, by pipelines maintained and operated by a general gas pipeline operator prescribed in paragraph (6) of that Article" in that item are deemed to be replaced with "the gas retail business prescribed in Article 2, paragraph (2) of the Gas Business Act (limited to a business supplying gas in the designated former supply areas, etc. prescribed in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015)".
旧一般ガスみなしガス小売事業者が行う事業のうち、第五号施行日から指定旧供給区域等解除日の前日までの間に終了する事業年度分の法人の事業並びに指定旧供給区域等解除日の属する年前の年分の個人の事業及び指定旧供給区域等解除日の属する年分の個人の事業で指定旧供給区域等解除日前に廃止されたものに対して課すべき事業所税に係る第五号新地方税法第七百一条の三十四第三項第十七号の規定の適用については、同号中「第二条第五項に規定する一般ガス導管事業又は同条第九項に規定するガス製造事業（当該ガス製造事業により製造されたガスが、直接又は間接に同条第六項に規定する一般ガス導管事業者が維持し、及び運用する導管により受け入れられる」とあるのは、「第二条第二項に規定するガス小売事業（電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第二十二条第一項に規定する指定旧供給区域等においてガスを供給する」とする。
With regard to the application of the provisions of Article 701-34, paragraph (3), item (xvii) of the Item 5 New Local Tax Act to business office tax to be imposed on, among the businesses conducted by a former simplified gas deemed gas retailer, the business of a corporation for business years ending during the period from the Item 5 Effective Date to the day before the date of release from the designated former supply points, the business of an individual for years before the year that includes the date of release from the designated former supply points, and the business of an individual for the year that includes the date of release from the designated former supply points that was discontinued before the date of release from the designated former supply points, the phrase "the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act or the gas manufacturing business prescribed in paragraph (9) of that Article (limited to a business where the gas manufactured by that gas manufacturing business is received, directly or indirectly, by pipelines maintained and operated by a general gas pipeline operator prescribed in paragraph (6) of that Article" in that item is deemed to be replaced with "the gas retail business prescribed in Article 2, paragraph (2) (supplying gas at the designated former supply points prescribed in Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015)".
旧簡易ガスみなしガス小売事業者が行う事業のうち、第五号施行日から指定旧供給地点解除日の前日までの間に終了する事業年度分の法人の事業並びに指定旧供給地点解除日の属する年前の年分の個人の事業及び指定旧供給地点解除日の属する年分の個人の事業で指定旧供給地点解除日前に廃止されたものに対して課すべき事業所税に係る第五号新地方税法第七百一条の三十四第三項第十七号の規定の適用については、同号中「第二条第五項に規定する一般ガス導管事業又は同条第九項に規定するガス製造事業（当該ガス製造事業により製造されたガスが、直接又は間接に同条第六項に規定する一般ガス導管事業者が維持し、及び運用する導管により受け入れられる」とあるのは、「第二条第二項に規定するガス小売事業（電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第二十八条第一項に規定する指定旧供給地点においてガスを供給する」とする。
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (18) of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "Item 3 Former Local Tax Act") that were newly established before the Item 3 Effective Date, the provisions then in force continue to govern.
第三号施行日前に新設された附則第一条第三号に掲げる規定による改正前の地方税法（以下この条において「第三号旧地方税法」という。）第三百四十九条の三第十八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 (18) of the Item 3 Former Local Tax Act remain in force with regard to fixed assets tax imposed on depreciable assets (meaning depreciable assets prescribed in Article 341, item (iv) of the Local Tax Act, limited to those used for the heat supply business in the designated former supply area) used for the heat supply business that a deemed heat supply business operator newly installed during the period from the Item 3 Effective Date to the day before the day on which it ceased to be subject to the obligation under Article 50, paragraph (1) of the Supplementary Provisions (referred to as the "date of release from the designated former supply area" in paragraph (10)). In this case, the phrase "a heat supply business operator that has obtained permission pursuant to the provisions of Article 3 of the Heat Supply Business Act (Act No. 88 of 1972)" in Article 349-3, paragraph (18) of the Item 3 Former Local Tax Act is deemed to be replaced with "a deemed heat supply business operator prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015)", and the phrase "used for the heat supply business under Article 2, paragraph (2) of that Act" is deemed to be replaced with "prescribed in Article 78, paragraph (8) of the Supplementary Provisions of that Act".
第三号旧地方税法第三百四十九条の三第十八項の規定は、第三号施行日から附則第五十条第一項の義務を負わないこととなった日（第十項において「指定旧供給区域解除日」という。）の前日までの間に、みなし熱供給事業者が新設した熱供給事業の用に供する償却資産（地方税法第三百四十一条第四号に規定する償却資産をいい、指定旧供給区域における熱供給事業の用に供するものに限る。）に対して課する固定資産税については、なおその効力を有する。この場合において、第三号旧地方税法第三百四十九条の三第十八項中「熱供給事業法（昭和四十七年法律第八十八号）第三条の規定による許可を受けた熱供給事業者」とあるのは「電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第四十九条第二項に規定するみなし熱供給事業者」と、「同法第二条第二項の熱供給事業の用に供する」とあるのは「同法附則第七十八条第八項に規定する」とする。
With regard to business office tax imposed on, among the businesses relating to the facilities listed in Article 701-34, paragraph (3), item (xv) of the Item 3 Former Local Tax Act, the business of a corporation for business years ending before the Item 3 Effective Date, the business of an individual for years before the year that includes the Item 3 Effective Date, and the business of an individual for the year that includes the Item 3 Effective Date that was discontinued before the Item 3 Effective Date, the provisions then in force continue to govern.
第三号旧地方税法第七百一条の三十四第三項第十五号に掲げる施設に係る事業のうち、第三号施行日前に終了した事業年度分の法人の事業並びに第三号施行日の属する年前の年分の個人の事業及び第三号施行日の属する年分の個人の事業で第三号施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
The provisions of Article 701-34, paragraph (3), item (xv) of the Item 3 Former Local Tax Act remain in force with regard to business office tax to be imposed on, among the businesses conducted by a deemed heat supply business operator, the business of a corporation for business years ending during the period from the Item 3 Effective Date to the day before the date of release from the designated former supply area, the business of an individual for years before the year that includes the date of release from the designated former supply area, and the business of an individual for the year that includes the date of release from the designated former supply area that was discontinued before the date of release from the designated former supply area. In this case, the phrase "heat supply business" in item (xv) of that paragraph is deemed to be replaced with "heat supply business (limited to those that supply heat in the designated former supply area prescribed in Article 50, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015))".
第三号旧地方税法第七百一条の三十四第三項第十五号の規定は、みなし熱供給事業者が行う事業のうち、第三号施行日から指定旧供給区域解除日の前日までの間に終了する事業年度分の法人の事業並びに指定旧供給区域解除日の属する年前の年分の個人の事業及び指定旧供給区域解除日の属する年分の個人の事業で指定旧供給区域解除日前に廃止されたものに対して課すべき事業所税については、なおその効力を有する。この場合において、同項第十五号中「熱供給事業の」とあるのは、「熱供給事業（電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第五十条第一項に規定する指定旧供給区域において熱供給を行うものに限る。）の」とする。
Item 5 New Local Tax Actmachine translation
「第五号新地方税法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 47 of 2015.
Short name set inSupplementary Provisions, Article 78, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 78, paragraphs (2) to (6)
date of release from the designated former supply areas, etc.machine translation
「指定旧供給区域等解除日」
In Article 78 of the supplementary provisions (附則) of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015), the day on which a former general gas deemed gas retailer (旧一般ガスみなしガス小売事業者) ceases to be bound by the obligation in Article 22, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 78, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 78, paragraph (5)
date of release from the designated former supply pointsmachine translation
「指定旧供給地点解除日」
In Article 78 of the supplementary provisions (附則) of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015), the day on which a former community gas deemed gas retailer (旧簡易ガスみなしガス小売事業者) ceases to be bound by the obligation in Article 28, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 78, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 78, paragraph (6)
Item 3 Former Local Tax Actmachine translation
「第三号旧地方税法」
Short name for the Local Tax Act as it stood before the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 47 of 2015 amended it; fixed asset tax (固定資産税) on the depreciable assets of Article 349-3, paragraph 18 of that wording newly built before the day those provisions came into effect stays under the former rules.
Short name set inSupplementary Provisions, Article 78, paragraph (7)· applies only in this article
date of release from the designated former supply areamachine translation
「指定旧供給区域解除日」
In Article 78 of the supplementary provisions (附則) of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015), the day on which a deemed heat supply business operator (みなし熱供給事業者) ceases to be bound by the obligation in Article 50, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 78, paragraph (8)· applies only in this provision and in Supplementary Provisions, Article 78, paragraph (10)