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Supplementary Provisions, Article 9Transitional Measures Concerning Fixed Assets Tax

第九条（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 to fixed assets tax for fiscal year 1982 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1981, 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、昭和五十七年度以後の年度分の固定資産税について適用し、昭和五十六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 Article 349-3, paragraph (16) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the structures prescribed in that paragraph that were installed on or after January 2, 1981.

新法第三百四十九条の三第十六項の規定は、昭和五十六年一月二日以後において設けられた同項に規定する構築物に対して課する昭和五十七年度以後の年度分の固定資産税について適用する。

The provisions of of the Former Act remain in force with respect to fixed assets tax imposed on the structures prescribed in that were installed during the period up to January 1, 1981.

の規定は、昭和五十六年一月一日までの間において設けられたに規定する構築物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。

The provisions of Article 349-3, paragraph (22) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1981.

新法第三百四十九条の三第二十二項の規定は、昭和五十六年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する昭和五十七年度以後の年度分の固定資産税について適用する。

The provisions of of the Former Act remain in force with respect to fixed assets tax imposed on the houses and depreciable assets prescribed in that were acquired during the period up to January 1, 1981.

の規定は、昭和五十六年一月一日までの間に取得された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、なおその効力を有する。

For fixed assets tax imposed on the crude oil storage facilities prescribed in of the Supplementary Provisions of the Former Act that were newly established during the period from January 2, 1973 through March 31, 1981, the provisions then in force continue to govern.

昭和四十八年一月二日から昭和五十六年三月三十一日までの間に新設されたに規定する原油備蓄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。

For fixed assets tax imposed on the houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された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 of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1980 through September 30, 1981, the provisions then in force continue to govern.

昭和五十五年一月二日から昭和五十六年九月三十日までの間に取得された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 of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された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 outdoor water supply facilities for fire fighting, etc. prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from July 14, 1976 through December 31, 1981, the provisions then in force continue to govern.

昭和五十一年七月十四日から昭和五十六年十二月三十一日までの間に取得されたに規定する消火用屋外給水施設等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 of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1975 through January 1, 1981, the provisions then in force continue to govern.

昭和五十年一月二日から昭和五十六年一月一日までの間に建設され、又は設置された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 emergency medical equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 1979 through March 31, 1981, the provisions then in force continue to govern.

昭和五十四年四月一日から昭和五十六年三月三十一日までの間に新たに取得されたに規定する救急医療用機器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。

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