Supplementary Provisions, Article 13
第十三条
The provisions then in force continue to govern fixed assets tax imposed on assets eligible for the special measure prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; the same applies hereinafter in this paragraph) during the period from April 1, 2021 to March 31, 2023 (hereinafter referred to as the "application period" in this paragraph) (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; hereinafter referred to as a "lease transaction" in this paragraph), where those assets eligible for the special measure correspond to the advanced equipment, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment that was acquired during the application period by a person who carries on the business of delivering assets eligible for the special measure for use under a contract relating to the lease transaction).
令和三年四月一日から令和五年三月三十一日までの期間（以下この項において「適用期間」という。）内に附則第一条第四号に掲げる規定による改正前の地方税法附則第六十四条に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条に規定する取得をいう。以下この項において同じ。）をした同条に規定する特例対象資産（以下この項において「特例対象資産」という。）（中小事業者等が、同条に規定するリース取引（以下この項において「リース取引」という。）に係る契約により特例対象資産を引き渡して使用させる事業を行う者が適用期間内に取得をした同条に規定する先端設備等に該当する特例対象資産を、適用期間内にリース取引により引渡しを受けた場合における当該特例対象資産を含む。）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 case where Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, applies, the provisions then in force continue to govern the application of Articles 64-2 and 64-3 of the Supplementary Provisions of that Act.
lease transactionmachine translation
「リース取引」
A lease transaction (リース取引) as defined in Article 64-2, paragraph 3 of the Corporation Tax Act: a lease of an asset, other than a land lease without transfer of ownership or another lease a Cabinet Order (政令) excludes, that cannot be cancelled during its term (or is treated as such) and under which the lessee substantially enjoys the asset's economic benefits and bears the costs of using it.
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph
small and medium-sized business operators, etc.machine translation
「中小事業者等」
A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 6 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 19, item 7 of that Act, as Article 63, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act defined the term for Articles 63 and 64 before the provisions listed in Article 1, item 4 of the supplementary provisions of Act No. 7 of 2021 amended them.
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph
acquisitionmachine translation
「取得」
An acquisition (取得) of special-measure assets (特例対象資産) by a small or medium-sized business, etc. (中小事業者等), limited to items never yet used in a business, as Article 64 of the supplementary provisions (附則) of the Local Tax Act defined it before the provisions listed in Article 1, item 4 of the supplementary provisions of Act No. 7 of 2021 amended it.
Defined inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph
assets eligible for the special measuremachine translation
「特例対象資産」
The assets eligible for the special measure as defined in Article 64 of the supplementary provisions (附則) of the Local Tax Act as it stood before the provisions listed in Article 1, item 4 of the supplementary provisions of Act No. 7 of 2021 amended it: houses, machinery and equipment, tools, furniture and fixtures, building fixtures (other than those that work as one with a house, unless Article 343, paragraph 10 deems them assets other than houses) and structures used in business that are advanced equipment (先端設備等), acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2021 to 31 March 2023 under a certified advanced equipment introduction plan (認定先端設備等導入計画).
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph
application periodmachine translation
「適用期間」
The period from 1 April 2021 to 31 March 2023; the fixed assets tax (固定資産税) on the special assets (特例対象資産) that small and medium-sized businesses, etc. (中小事業者等) as defined in Article 64 of the supplementary provisions (附則) of the Local Tax Act, as it stood before the provisions listed in Article 1, item 4 of the supplementary provisions of Act No. 7 of 2021 amended it, acquired within it stays under the former rules.
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph