Supplementary Provisions, Article 14Transitional Measures Concerning Fixed Assets Tax
第十四条（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 2020 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2019, 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、令和二年度以後の年度分の固定資産税について適用し、令和元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 343, paragraph (4) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2020, the provisions then in force continue to govern.
新法第三百四十三条第四項の規定は、令和三年度以後の年度分の固定資産税について適用し、令和二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 343, paragraph (5) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years.
新法第三百四十三条第五項の規定は、令和三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 fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly constructed before the Effective Date, the provisions then in force continue to govern.
施行日前に新たに建設された旧法第三百四十九条の三第一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 fixed assets tax imposed on machinery and equipment prescribed in Article 349-3, paragraph (4) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
施行日前に取得された旧法第三百四十九条の三第四項に規定する機械及び装置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 384-3 of the New Act apply to a person who comes to know, on or after the date of enforcement of the Municipal Ordinance under that Article, that he or she is the current owner prescribed in that Article.
新法第三百八十四条の三の規定は、同条の条例の施行の日以後に、同条に規定する現所有者であることを知った者について適用する。
With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二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一項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 facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2018 to March 31, 2020, the provisions then in force continue to govern.
平成三十年四月一日から令和二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二項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 depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.
平成二十六年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第六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 fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二年三月三十一日までの間に新たに製造された旧法附則第十五条第十七項に規定する車両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 houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern.
平成十六年四月一日から令和二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二十一項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 fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly installed during the period from the date of enforcement of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008) to March 31, 2020, the provisions then in force continue to govern.
農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）の施行の日から令和二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二十六項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 fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011) to March 31, 2020, 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）附則第一条第二号に掲げる規定の施行の日から令和二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二十八項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 fixed assets tax imposed on specified renewable energy power generation facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2018 to March 31, 2020, the provisions then in force continue to govern.
平成三十年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第三十三項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 basic broadcasting facilities, specified terrestrial basic broadcasting station, etc. facilities, or basic broadcasting station facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.
平成二十六年四月一日から令和二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三十七項に規定する基幹放送設備若しくは特定地上基幹放送局等設備又は基幹放送局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 machinery and other equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.
平成二十六年四月一日から令和二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三十九項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 fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern.
平成二十八年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第四十項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。
For the purpose of applying the provisions of the entry for Article 15, paragraphs (13), (21), (24), (37) through (39), (42) through (44), (47) and (48), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (21), (24), (37) through (39), (42) through (44), (47) and (48), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table in Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act, during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, the phrase ", (47) and (48)" in those provisions is deemed to be replaced with "and (47)".
施行日から附則第一条第七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附則第十五条第十三項、第二十一項、第二十四項、第三十七項から第三十九項まで、第四十二項から第四十四項まで、第四十七項及び第四十八項、第十五条の二第二項並びに第十五条の三の項及び新法附則第十七条の二第六項の表附則第十五条第十三項、第二十一項、第二十四項、第三十七項から第三十九項まで、第四十二項から第四十四項まで、第四十七項及び第四十八項、第十五条の二第二項並びに第十五条の三の項の規定の適用については、これらの規定中「、第四十七項及び第四十八項」とあるのは、「及び第四十七項」とする。
Supplementary Provisions, Article 15Transitional Measures Concerning Municipal Tobacco Tax
第十五条（市町村たばこ税に関する経過措置）
With regard to municipal tobacco tax on cigars imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.
附則第一条第一号に掲げる規定の施行の日前に課した、又は課すべきであった葉巻たばこに係る市町村たばこ税については、なお従前の例による。
Supplementary Provisions, Article 16
第十六条
With regard to municipal tobacco tax on cigars imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, the provisions then in force continue to govern.
附則第一条第四号に掲げる規定の施行の日前に課した、又は課すべきであった葉巻たばこに係る市町村たばこ税については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Business Office Tax
第十七条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (2) of the Local Tax Act as amended by the provisions listed in Article 1, item (x) of the Supplementary Provisions apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions listed in that item.
附則第一条第十号に掲げる規定による改正後の地方税法第七百一条の三十四第二項の規定は、同号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業に対して課すべき事業所税について適用する。
Supplementary Provisions, Article 18Transitional Measures Concerning City Planning Tax
第十八条（都市計画税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2020 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2019, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和二年度以後の年度分の都市計画税について適用し、令和元年度分までの都市計画税については、なお従前の例による。
With regard to city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二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一項に規定する施設又は設備に対して課する都市計画税については、なお従前の例による。
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern.
平成十六年四月一日から令和二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二十一項に規定する家屋に対して課する都市計画税については、なお従前の例による。
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011) to March 31, 2020, 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）附則第一条第二号に掲げる規定の施行の日から令和二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二十八項に規定する家屋に対して課する都市計画税については、なお従前の例による。
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern.
平成二十八年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第四十項に規定する家屋に対して課する都市計画税については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Concerning Penal Provisions
第二十二条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this Article), and to acts committed after the enforcement of this Act in relation to local tax and special corporate enterprise tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
Supplementary Provisions, Article 23Delegation to Cabinet Order
第二十三条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
current ownermachine translation
「現所有者」
The person who owns land or a house in a municipality whose owner as entered in the land or building register, or in the supplementary land or house tax ledger (補充課税台帳), is an individual who has died; the municipal mayor may, by by-law (条例), have that person report their address, name and other matters needed for the fixed asset tax (固定資産税) by a set day no earlier than three months after the day after they learn they are the current owner.
Short name set inArticle 384-3, paragraph (1)· applies only in this article and in Article 386
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 5 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 5 of 2020, the amending Act these supplementary provisions (附則) belong to, comes into effect.
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. 5 of 2020 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (7)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.