Supplementary Provisions, Article 8Transitional Measures Concerning Fixed Assets Tax
第八条（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 1981, and for fixed assets tax for fiscal years up to and including fiscal year 1980, 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、昭和五十六年度分の固定資産税から適用し、昭和五十五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。
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1980, the provisions then in force continue to govern.
昭和五十五年一月一日までに取得された旧法附則第十五条第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 houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1975 through January 1, 1980, the provisions then in force continue to govern.
昭和五十年一月二日から昭和五十五年一月一日までの間に取得された旧法附則第十五条第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 fixed assets tax imposed on the oil containment dikes prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were newly built or extended during the period from April 1, 1976 through December 31, 1980, the provisions then in force continue to govern.
昭和五十一年四月一日から昭和五十五年十二月三十一日までの間に新築され、又は増築された旧法附則第十五条第十三項に規定する防油堤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 aircraft prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1978 through fiscal year 1980, the provisions then in force continue to govern.
昭和五十三年度から昭和五十五年度までの間に新たに固定資産税が課されることとなつた旧法附則第十五条第十四項に規定する航空機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 machinery and other equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1978 through March 31, 1980, the provisions then in force continue to govern.
昭和五十三年四月一日から昭和五十五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。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 15 of 1981.
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. 15 of 1981 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)