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 relating to fixed assets tax apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1988, 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、平成元年度以後の年度分の固定資産税について適用し、昭和六十三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 (34) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph laid on or after April 1, 1987.
新法第三百四十九条の三第三十四項の規定は、昭和六十二年四月一日以後に敷設された同項に規定する償却資産に対して課する平成元年度以後の年度分の固定資産税について適用する。
With respect to fixed assets tax imposed on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 1981 to March 31, 1989, and on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from the Effective Date to March 31, 1992 based on a plan concerning the stockpiling of LP gas prescribed in Article 10-2, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by that date pursuant to the provisions of Article 10-2, paragraph (1) of that Act (hereinafter in this paragraph referred to as "LP gas stockpiling facility under a notified plan"), the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act remain in force. In this case, for the application of the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act to an LP gas stockpiling facility under a notified plan, "March 31, 1989" in that paragraph is deemed to be replaced with "March 31, 1992".
昭和五十六年四月一日から平成元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三項に規定する石油ガス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）第十条の二第一項の規定により届出をした同項に規定する石油ガスの備蓄に関する計画に基づき施行日から平成四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三項に規定する石油ガス備蓄施設（以下この項において「届出計画に係る石油ガス備蓄施設」という。）に対して課する固定資産税については、同条第三項の規定は、なおその効力を有する。この場合において、届出計画に係る石油ガス備蓄施設に対する同項の規定の適用については、同項中「昭和六十四年三月三十一日」とあるのは、「平成四年三月三十一日」とする。
With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraphs (12) and (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1986 to March 31, 1988, the provisions then in force continue to govern.
昭和六十一年四月一日から昭和六十三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十二項及び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 Act No. 14 of 1989.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1989, which the supplementary provisions (附則) of Act No. 14 of 1989 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 14 of 1989 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
LP gas stockpiling facility under a notified planmachine translation
「届出計画に係る石油ガス備蓄施設」
A petroleum gas stockpiling facility (石油ガス備蓄施設) of the kind provided for in Article 15, paragraph 3 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 14 of 1989, newly built from the date that Act came into effect to 31 March 1992 under a stockpiling plan notified by 31 March 1989 under Article 10-2, 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 7, paragraph (3)· applies only in this paragraph