Supplementary Provisions, Article 7Transitional Measures Concerning Fixed Assets Tax
第七条（固定資産税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply beginning with fixed assets tax for fiscal year 1980, and for fixed assets tax for fiscal years up to and including fiscal year 1979, 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、昭和五十五年度分の固定資産税から適用し、昭和五十四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 the main clause of Article 349-3, paragraph (25) of the New Act apply to the structures prescribed in the main clause of that paragraph that were installed on or after January 2, 1972, and the provisions of the proviso to that paragraph apply to the track facilities prescribed in the proviso to that paragraph that were constructed on or after January 2, 1974, in each case beginning with fixed assets tax for fiscal year 1980.
新法第三百四十九条の三第二十五項本文の規定は昭和四十七年一月二日以後において敷設された同項本文に規定する構築物について、同項ただし書の規定は昭和四十九年一月二日以後において建設された同項ただし書に規定する線路設備について、それぞれ昭和五十五年度分の固定資産税から適用する。
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraphs (6) and (11) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.
昭和五十四年一月一日までに取得された旧法附則第十五条第六項及び第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。
For fixed assets tax imposed on the storage facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.
昭和五十四年一月一日までに取得された旧法附則第十五条第十二項に規定する保管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。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1980.
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. 10 of 1980 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)