Supplementary Provisions, Article 14Transitional Measures Concerning Fixed Assets Tax
第十四条（固定資産税に関する経過措置）
The provisions of Article 348, paragraph (2), item (xxxiii) and Article 349-3, paragraph (8) of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.
新法第三百四十八条第二項第三十三号及び第三百四十九条の三第八項の規定は、昭和五十九年度以後の年度分の固定資産税について適用し、昭和五十八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 respect to fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1981 through March 31, 1983, and the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1983 through March 31, 1985 on the basis of the plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by March 31, 1983 pursuant to that paragraph (hereinafter in this paragraph referred to as "crude oil stockpiling facilities under a notified plan"), the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of that paragraph to crude oil stockpiling facilities under a notified plan, in that paragraph the phrase "March 31, 1983" is deemed to be replaced with "March 31, 1985", and the phrase "three-fourths" is deemed to be replaced with "four-fifths".
昭和五十六年四月一日から昭和五十八年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設及び同日までに石油備蓄法（昭和五十年法律第九十六号）第五条第一項の規定により届出をした同項に規定する石油の備蓄に関する計画に基づき昭和五十八年四月一日から昭和六十年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設（以下この項において「届出計画に係る原油備蓄施設」という。）に対して課する固定資産税については、同条第四項の規定は、なおその効力を有する。この場合において、届出計画に係る原油備蓄施設に係る同項の規定の適用については、同項中「昭和五十八年三月三十一日」とあるのは「昭和六十年三月三十一日」と、「四分の三」とあるのは「五分の四」とする。
The provisions of Article 15, paragraph (8) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax up to and including that for fiscal year 1983 imposed on the depreciable assets prescribed in that paragraph, and fixed assets tax for fiscal years 1984 and 1985 imposed on the depreciable assets used for the disposal of industrial waste (excluding the industrial waste prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the New Act) among the depreciable assets prescribed in that paragraph (limited to those acquired by January 1, 1983; hereinafter in this paragraph referred to as "specified industrial waste disposal facilities"). In this case, with respect to the application of that paragraph to specified industrial waste disposal facilities, in that paragraph the phrase "fiscal year 1983" is deemed to be replaced with "fiscal year 1985", and the phrase "one-third" is deemed to be replaced with "two-thirds".
旧法附則第十五条第八項に規定する償却資産に対して課する昭和五十八年度分までの固定資産税並びに同項に規定する償却資産のうち産業廃棄物（新法附則第十五条第七項に規定する産業廃棄物を除く。）の処理の用に供する償却資産（昭和五十八年一月一日までに取得されたものに限る。以下この項において「特定産業廃棄物処理施設」という。）に対して課する昭和五十九年度分及び昭和六十年度分の固定資産税については、旧法附則第十五条第八項の規定は、なおその効力を有する。この場合において、特定産業廃棄物処理施設に係る同項の規定の適用については、同項中「昭和五十八年度」とあるのは「昭和六十年度」と、「三分の一」とあるのは「三分の二」とする。
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1983, the provisions then in force continue to govern.
昭和五十六年一月二日から昭和五十八年一月一日までの間に取得された旧法附則第十五条第十七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 machinery and equipment prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1983, the provisions then in force continue to govern.
昭和五十八年一月一日までに取得された旧法附則第十五条第二十項に規定する機械及び装置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 Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 1984 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1984.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
crude oil stockpiling facility under a notified planmachine translation
「届出計画に係る原油備蓄施設」
A crude oil stockpiling facility (原油備蓄施設) of the kind provided for in Article 15, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 7 of 1984, newly built from 1 April 1983 to 31 March 1985 under a stockpiling plan notified by 31 March 1983 under Article 5, paragraph 1 of the oil stockpiling law (石油備蓄法, Act No. 96 of 1975), on which that paragraph stays in force for fixed assets tax (固定資産税).
Short name set inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph
specified industrial waste disposal facilitymachine translation
「特定産業廃棄物処理施設」
In Article 14, paragraph 3 of the supplementary provisions (附則) of Act No. 7 of 1984, depreciable assets (償却資産) of the kind referred to in Article 15, paragraph 8 of the supplementary provisions of the Local Tax Act as it stood before that Act amended it, used for disposing of industrial waste (産業廃棄物) other than the industrial waste referred to in Article 15, paragraph 7 of the supplementary provisions of the Local Tax Act as that Act left it, and acquired by 1 January 1983; for their fixed asset tax (固定資産税) for fiscal 1984 and 1985 the former paragraph 8 still applies, read with "fiscal 1985" for "fiscal 1983" and "two thirds" for "one third".
Short name set inSupplementary Provisions, Article 14, paragraph (3)· applies only in this paragraph