Supplementary Provisions, Article 4Transitional Measures Concerning Fixed Assets Tax
第四条（固定資産税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1987, 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、昭和六十三年度以後の年度分の固定資産税について適用し、昭和六十二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 houses and depreciable assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1985 to January 1, 1987, the provisions then in force continue to govern.
昭和六十年一月二日から昭和六十二年一月一日までの間に取得された旧法附則第十五条第九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。
With respect to fixed assets tax imposed on the machinery and other production equipment prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that was acquired by March 31, 1987, the provisions then in force continue to govern.
昭和六十二年三月三十一日までに取得された旧法附則第十五条第二十四項に規定する機械その他の生産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 provisions of Article 15-3, paragraphs (2), (4), (6) and (9) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.
新法附則第十五条の三第二項、第四項、第六項及び第九項の規定は、昭和六十四年度以後の年度分の固定資産税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 6 of 1988.
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. 6 of 1988 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)