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Supplementary Provisions, Article 20Transitional Measures Concerning Fixed Assets Tax

第二十条（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 2018 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2017.

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、平成三十年度以後の年度分の固定資産税について適用し、平成二十九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 fixed assets tax imposed on facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that are acquired during the period from April 1, 2016 through March 31, 2018, the provisions then in force continue to govern.

平成二十八年四月一日から平成三十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 fixed assets tax imposed on a rainwater storage and infiltration facility prescribed in of the Supplementary Provisions of the Former Act that is acquired during the period from April 1, 2012 through March 31, 2018, the provisions then in force continue to govern.

平成二十四年四月一日から平成三十年三月三十一日までの間に取得されたに規定する雨水貯留浸透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 fixed assets tax imposed on an agreed evacuation house prescribed in of the Supplementary Provisions of the Former Act (limited to the agreed evacuation area prescribed in ) pertaining to a management agreement prescribed in that is concluded during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.

平成二十七年四月一日から平成三十年三月三十一日までの間に締結されたに規定する管理協定に係るに規定する協定避難家屋（に規定する協定避難用部分に限る。）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 fixed assets tax imposed on a depreciable asset prescribed in of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that is concluded during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.

平成二十七年四月一日から平成三十年三月三十一日までの間に締結されたに規定する管理協定に係る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 fixed assets tax imposed on specified renewable energy power generation equipment prescribed in of the Supplementary Provisions of the Former Act that is newly acquired during the period from April 1, 2016 through March 31, 2018, the provisions then in force continue to govern.

平成二十八年四月一日から平成三十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特定再生可能エネルギー発電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 fixed assets tax imposed on a depreciable asset prescribed in of the Supplementary Provisions of the Former Act that is improved during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.

平成二十七年四月一日から平成三十年三月三十一日までの間に改良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 fixed assets tax imposed on rental housing prescribed in of the Supplementary Provisions of the Former Act that is newly constructed during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.

平成二十七年四月一日から平成三十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 fixed assets tax imposed on former farmland prescribed in of the Supplementary Provisions of the Former Act, out of land used as the site of rental housing prescribed in that is newly constructed during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.

平成二十七年四月一日から平成三十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の敷地の用に供する土地のうちに規定する旧農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。

The provisions of Article 19-2, Article 19-2-2, and Article 22, paragraphs (2) through (11) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2018.

新法附則第十九条の二、第十九条の二の二及び第二十二条第二項から第十一項までの規定は、令和元年度以後の年度分の固定資産税について適用し、平成三十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 fixed assets tax imposed on a house prescribed in of the Supplementary Provisions of the Former Act that is acquired during the period from May 2, 2011 through March 31, 2018, the provisions of remain in force.

平成二十三年五月二日から平成三十年三月三十一日までの間に取得されたに規定する家屋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。

With regard to the application of the provisions of the entry for , , , , , , , and , and in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for , , , , , , , and , and in the table in paragraph (6) of that Article, during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions, the phrase "(44), (45) and (48)" in those provisions is deemed to be replaced with "(44) and (45)".

施行日から附則第一条第十三号に掲げる規定の施行の日の前日までの間における新法附則第十七条の二第五項の表、、、、、、、及び、並びにの項及び新法附則第十七条の二第六項の表、、、、、、、及び、並びにの項の規定の適用については、これらの規定中「、及び」とあるのは、「及び」とする。

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