Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 6Transitional Measures Concerning Fixed Assets Tax

第六条（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 1995, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1994, 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、平成七年度以後の年度分の固定資産税について適用し、平成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。

With regard to fixed assets tax imposed on depreciable assets used for log-raft channels prescribed in of the Former Act that were acquired before January 2, 1994, the provisions then in force continue to govern.

平成六年一月二日前に取得されたに規定する流筏路の用に供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 (25) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1995 imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1994, and with regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Former Act that were acquired on or before January 1, 1994, the provisions then in force continue to govern.

新法第三百四十九条の三第二十五項の規定は、平成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平成七年度以後の年度分の固定資産税について適用し、平成六年一月一日まで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。

The provisions of Article 349-3, paragraphs (27) and (30) through (33) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on fixed assets prescribed in those provisions (excluding houses and depreciable assets acquired on or before January 1, 1995), and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995 imposed on land among the fixed assets prescribed in the provisions of and of the Former Act, the provisions then in force continue to govern.

新法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定は、これらの規定に規定する固定資産（平成七年一月一日までに取得された家屋及び償却資産を除く。）に対して課する平成八年度以後の年度分の固定資産税について適用し、及びの規定に規定する固定資産のうち土地に対して課する平成七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 and of the Former Act remain in force with regard to fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in those provisions that were acquired on or before January 1, 1995. In this case, in of the Former Act, "Bio-oriented Technology Research Advancement Institution" is deemed to be replaced with "National Agriculture and Bio-oriented Research Organization, an incorporated administrative agency".

及びの規定は、平成七年一月一日までに取得されたこれらの規定に規定する固定資産のうち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。この場合において、中「生物系特定産業技術研究推進機構」とあるのは、「独立行政法人農業・生物系特定産業技術研究機構」とする。

With regard to fixed assets tax imposed on structures prescribed in of the Supplementary Provisions of the Former Act that were installed between January 2, 1989 and January 1, 1994, the provisions then in force continue to govern.

昭和六十四年一月二日から平成六年一月一日までの間に設置さ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、なお従前の例による。

With regard to fixed assets tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1994, the provisions then in force continue to govern.

平成二年一月二日から平成六年一月一日までの間に新築されたに規定する家屋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 land prescribed in of the Supplementary Provisions of the Former Act that were used for the business of the designated business operator prescribed in between the date of publication of the approved plan prescribed in and March 31, 1995, the provisions then in force continue to govern.

に規定する承認計画の公表の日から平成七年三月三十一日までの間にに規定する指定事業者の事業の用に供されたに規定する家屋及び土地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。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy