Supplementary Provisions, Article 13Transitional Measures Concerning Fixed Assets Tax
第十三条（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 (excluding Article 24-2 of the Supplementary Provisions of the New Act) apply from fixed assets tax for fiscal year 2022, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2021.
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（新法附則第二十四条の二の規定を除く。）は、令和四年度以後の年度分の固定資産税について適用し、令和三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 depreciable assets prescribed in Article 349-3, paragraph (2) of the Former Act that a special general gas pipeline operator prescribed in Article 54-2 of the Gas Business Act, among the general gas pipeline operators prescribed in Article 349-3, paragraph (2) of the Former Act, newly establishes by March 31, 2025, the provisions of Article 349-3, paragraph (2) of the Former Act remain in force. In this case, with regard to the application of Article 349-3, paragraph (2) of the Former Act to depreciable assets prescribed in that paragraph that are newly established during the period from April 1, 2022 to March 31, 2025, the phrase "one-third" in that paragraph is deemed to be replaced with "two-thirds", and the phrase "two-thirds" with "five-sixths".
令和七年三月三十一日までの間に旧法第三百四十九条の三第二項に規定する一般ガス導管事業者のうちガス事業法第五十四条の二に規定する特別一般ガス導管事業者が新設した同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、同項の規定は、なおその効力を有する。この場合において、令和四年四月一日から令和七年三月三十一日までの間に新設された同項に規定する償却資産に対する同項の規定の適用については、同項中「三分の一」とあるのは「三分の二」と、「三分の二」とあるのは「六分の五」とする。
The provisions then in force continue to govern 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 April 1, 2020 to March 31, 2022.
令和二年四月一日から令和四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。
The provisions then in force continue to govern 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, 2020 to March 31, 2022.
令和二年四月一日から令和四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。
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2022.
平成二十二年四月一日から令和四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。
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from April 1, 2020 to March 31, 2022.
令和二年四月一日から令和四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十四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。
The provisions then in force continue to govern fixed assets tax imposed on target specified telecommunications facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act for which the acquisition prescribed in that paragraph was made during the period from April 1, 2018 to March 31, 2022.
平成三十年四月一日から令和四年三月三十一日までの間に旧法附則第十五条第三十六項に規定する取得をされた同項に規定する対象特定電気通信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。
The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets used for the specified location-guidance-promotion facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that are provided for in the specified location-guidance-promotion facility agreement prescribed in that paragraph for which the approval prescribed in that paragraph was obtained during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) to March 31, 2022.
都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日から令和四年三月三十一日までの間に旧法附則第十五条第三十七項に規定する認可を受けた同項に規定する特定立地誘導促進施設協定に定められた同項に規定する特定立地誘導促進施設の用に供する土地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。
The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets used for the facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions that are developed by a person who acquired the land use right prescribed in that paragraph during the period from the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) to the day preceding the date of enforcement of the provisions set forth in that item.
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (38) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that were acquired during the period from April 1, 2020 to the day preceding the date of enforcement of the provisions set forth in that item.
The provisions of Article 15, paragraph (38) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions remain in force with regard to fixed assets tax imposed on machinery and equipment, etc. prescribed in that paragraph that are used by a certified new farmer prescribed in that paragraph who was found, in the results of consultation published pursuant to Article 26, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) prior to amendment by Article 2 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) prescribed in Article 11, paragraph (2) of the Supplementary Provisions of that Act, to be a farmer expected to play a central role in agriculture in an area that the municipality finds appropriate. In this case, the phrase "April 1, 2020" in Article 15, paragraph (38) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in that item is deemed to be replaced with "the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)", and the phrase "certified new farmer (" is deemed to be replaced with "certified new farmer (prior to amendment by Article 2 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc., as prescribed in Article 11, paragraph (2) of the Supplementary Provisions of that Act,".
附則第一条第九号に掲げる規定による改正前の地方税法附則第十五条第三十八項の規定は、農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第十一条第二項に規定する同法第二条の規定による改正前の農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第二十六条第一項の規定により公表された協議の結果において、市町村が適切と認める区域における農業において中心的な役割を果たすことが見込まれる農業者とされた同号に掲げる規定による改正前の地方税法附則第十五条第三十八項に規定する認定就農者の利用に供する同項に規定する機械装置等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、同項中「令和二年四月一日」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日」と、「認定就農者（」とあるのは「認定就農者（農業経営基盤強化促進法等の一部を改正する法律附則第十一条第二項に規定する同法第二条の規定による改正前の」とする。
The provisions then in force continue to govern fixed assets tax imposed on dwellings prescribed in Article 15-6, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 2, 1963 to March 31, 2022.
昭和三十八年一月二日から令和四年三月三十一日までの間に新築された旧法附則第十五条の六第一項に規定する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。
The provisions then in force continue to govern fixed assets tax imposed on dwellings prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 2, 1964 to March 31, 2022.
昭和三十九年一月二日から令和四年三月三十一日までの間に新築された旧法附則第十五条の六第二項に規定する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。
The provisions then in force continue to govern fixed assets tax imposed on heat-loss prevention renovated houses prescribed in Article 15-9, paragraph (9) of the Supplementary Provisions of the Former Act for which the heat-loss prevention renovation work prescribed in that paragraph (hereinafter referred to as "heat-loss prevention renovation work" in this Article) was carried out during the period from April 1, 2008 to March 31, 2022.
平成二十年四月一日から令和四年三月三十一日までの間に旧法附則第十五条の九第九項に規定する熱損失防止改修工事（以下この条において「熱損失防止改修工事」という。）が行われた同項に規定する熱損失防止改修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。
The provisions then in force continue to govern fixed assets tax imposed on heat-loss prevention renovated exclusively owned parts prescribed in Article 15-9, paragraph (10) of the Supplementary Provisions of the Former Act for which heat-loss prevention renovation work was carried out during the period from April 1, 2008 to March 31, 2022.
平成二十年四月一日から令和四年三月三十一日までの間に熱損失防止改修工事が行われた旧法附則第十五条の九第十項に規定する熱損失防止改修専有部分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 then in force continue to govern fixed assets tax imposed on specified heat-loss prevention renovated houses prescribed in Article 15-9-2, paragraph (4) of the Supplementary Provisions of the Former Act for which heat-loss prevention renovation work was carried out during the period from April 1, 2017 to March 31, 2022.
平成二十九年四月一日から令和四年三月三十一日までの間に熱損失防止改修工事が行われた旧法附則第十五条の九の二第四項に規定する特定熱損失防止改修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。
The provisions then in force continue to govern fixed assets tax imposed on exclusively owned parts of specified heat-loss prevention renovated houses prescribed in Article 15-9-2, paragraph (5) of the Supplementary Provisions of the Former Act for which heat-loss prevention renovation work was carried out during the period from April 1, 2017 to March 31, 2022.
平成二十九年四月一日から令和四年三月三十一日までの間に熱損失防止改修工事が行われた旧法附則第十五条の九の二第五項に規定する特定熱損失防止改修住宅専有部分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。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2022.
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. 1 of 2022 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
heat-loss prevention renovation workmachine translation
「熱損失防止改修工事」
Heat-loss prevention renovation work as defined in Article 15-9, paragraph 9 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 1 of 2022 amended it: renovation work of a kind a Cabinet Order (政令) sets that helps prevent heat loss through outer walls, windows and the like, done from 1 April 2008 to 31 March 2022 in the residential part (特定居住用部分) of a house that had existed since 1 January 2008 or earlier (other than a building in unit ownership, and of a kind a Cabinet Order sets).
Short name set inSupplementary Provisions, Article 13, paragraph (14)· applies only in this article