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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 relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, 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、平成四年度以後の年度分の固定資産税について適用し、平成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 (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on depreciable assets prescribed in that are newly put into use for a substation or power transmission facility on or after January 2, 1991, and with regard to fixed assets tax imposed on depreciable assets prescribed in of the Former Act that were newly put into use for a substation or power transmission facility on or before January 1, 1991, the provisions then in force continue to govern.

の規定は、平成三年一月二日以後に変電所又は送電施設の用に新たに供されたに規定する償却資産に対して課する平成四年度以後の年度分の固定資産税について適用し、平成三年一月一日までに変電所又は送電施設の用に新たに供されたに規定する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。

The provisions of Article 349-3, paragraph (15) of the New Act, in the part relating to track facilities, etc. laid through the new construction of a tunnel, apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on such track facilities, etc. laid on or after January 2, 1989.

新法第三百四十九条の三第十五項の規定中トンネルの新設により敷設された線路設備等に関する部分は、昭和六十四年一月二日以後に敷設された当該線路設備等に対して課する平成四年度以後の年度分の固定資産税について適用する。

With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act (limited to those newly installed on or before January 1, 1991), the provisions of remain in force. In this case, in , "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-quarter (or, for such machinery and other equipment newly installed in order to use the industrial water supply system or waterworks for the business in place of the wells located within an area that became a designated area prescribed in on or before March 31, 1986, one-sixth of the price that is to be the tax base of fixed assets tax for the machinery and other equipment)" is deemed to be replaced with "one-third".

に規定する機械その他の設備（平成三年一月一日までに新設されたものに限る。）に対して課する平成四年度分及び平成五年度分の固定資産税については、の規定は、なおその効力を有する。この場合において、中「平成二年度分及び平成三年度分」とあるのは「平成四年度分及び平成五年度分」と、「四分の一（当該機械その他の設備のうち昭和六十一年三月三十一日までにに規定する指定地域となつた地域内に存する当該井戸に代えて当該工業用水道又は水道を当該事業の用に供するため新設したものにあつては、当該機械その他の設備に係る固定資産税の課税標準となるべき価格の六分の一）」とあるのは「三分の一」とする。

With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on depreciable assets for preventing the emission of offensive odor substances (limited to those acquired on or before January 1, 1991; hereinafter referred to as "odour prevention equipment" in this paragraph) among the depreciable assets prescribed in of the Supplementary Provisions of the Former Act, the provisions of remain in force. In this case, with regard to the application of the provisions of to odour prevention equipment, in , "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-third" is deemed to be replaced with "two-thirds".

に規定する償却資産のうち悪臭物質の排出を防止するための償却資産（平成三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「悪臭防止用設備」という。）に対して課する平成四年度分及び平成五年度分の固定資産税については、の規定は、なおその効力を有する。この場合において、悪臭防止用設備に係るの規定の適用については、中「平成二年度分及び平成三年度分」とあるのは「平成四年度分及び平成五年度分」と、「三分の一」とあるのは「三分の二」とする。

With regard to fixed assets tax imposed on houses and depreciable assets prescribed in and of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern.

昭和六十四年一月二日から平成三年一月一日までの間に取得された及び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 regard to fixed assets tax imposed on machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

平成元年四月一日から平成三年三月三十一日までの間に取得された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。

With regard to fixed assets tax imposed on machinery and equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

平成元年四月一日から平成三年三月三十一日までの間に取得された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。

With regard to fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

平成元年四月一日から平成三年三月三十一日までの間に新設されたに規定する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 regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

平成元年四月一日から平成三年三月三十一日までの間に新設されたに規定する電気通信回線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。

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