Supplementary Provisions, Article 13Application of Provisions on Fixed Assets Tax

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1967, and the provisions then in force continue to govern fixed assets tax through fiscal year 1966.

②The provisions of Article 349-3, paragraph (20) of the New Act also apply to fixed assets tax for fiscal year 1967 and after on those underpasses or road overpasses over railway lines prescribed in that paragraph that were constructed on or before January 1, 1966 and are specified by Order of the Ministry of Home Affairs (hereinafter in this paragraph and the following paragraph referred to as "underpasses, etc."), among which those that were subject to Article 349-3, paragraph (2) or (17) of the Former Act with respect to fixed assets tax for fiscal year 1966.

③With respect to fixed assets tax for fiscal year 1967 imposed on the underpasses, etc. prescribed in Article 349-3, paragraph (20) of the New Act, the mayor of the municipality must, in place of making the fixed assets tax ledger available for inspection under Article 415 of the New Act, notify the owner of the underpasses, etc. of the price of the underpasses, etc. and the amount obtained by multiplying that price by the rate prescribed in Article 349-3, paragraph (20) of the New Act. In this case, the phrase "that the price, etc. of fixed assets has not been registered on or after the day on which the fixed assets tax ledger was made available for inspection under the provisions of Article 415, paragraph (1), or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "the price, etc. relating to the notice on or after the day on which notice of the price, etc. of the fixed assets was given", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day," in Article 432, paragraph (1) of the New Act with "the day on which notice of the price, etc. of the fixed assets was received".

④The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1967 and after on depreciable assets used for a single factory, power station or substation constructed before the Effective Date (hereinafter in this paragraph and in Article 22, paragraphs (2) and (3) of the Supplementary Provisions referred to as a "single factory") (including facilities added to a single factory that are found to be similar to a single factory; the same applies hereinafter), for which the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which the single factory was constructed (or, where that date is January 1, the year that includes that date) through fiscal year 1967 does not exceed five (excluding those subject to the provisions of the following paragraph).

⑤With respect to depreciable assets used for a single factory constructed on or before January 1, 1966 to which Article 349-5 of the Former Act applied when the amount to be the tax base of fixed assets tax for fiscal year 1966 was calculated, Article 349-5 of the New Act applies, only to fixed assets tax for each fiscal year from fiscal year 1967 through the fiscal years to which that Article would be applicable if Article 349-5 of the Former Act were to remain in force, on the deeming that those depreciable assets are newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act. In this case, the fiscal year that would fall under the first, second, third, fourth or fifth application year prescribed in Article 349-5 of the Former Act for those depreciable assets if that Article were to remain in force is deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act, or the first, second, third, fourth or fifth application year prescribed in Article 349-5, paragraph (2) of the New Act, for those depreciable assets.