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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 1996, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995, 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、平成八年度以後の年度分の固定資産税について適用し、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。

With regard to fixed assets tax imposed on barriers and other structures prescribed in of the Former Act that were installed before January 2, 1996 (limited to those installed by a person who has obtained permission under or prescribed in or ), the provisions then in force continue to govern.

平成八年一月二日前に設置されたに規定する障壁その他の構築物（若しくは又はの規定による許可を受けた者が設置したものに限る。）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 (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on depreciable assets prescribed in that are newly put into use for a substation or power transmission facility on or after January 2, 1995, 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, 1995, the provisions then in force continue to govern.

の規定は、平成七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八年度以後の年度分の固定資産税について適用し、平成七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 (5) of the New Act apply to fixed assets tax for fiscal years beginning with the fiscal year that includes April 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Marine Transportation Act (or, where that date is January 1, the year that includes that date) imposed on vessels prescribed in that paragraph, and with regard to fixed assets tax for fiscal years up to and including the fiscal year preceding that fiscal year, the provisions then in force continue to govern.

新法第三百四十九条の三第五項の規定は、同項に規定する船舶に対して課する海上運送法の一部を改正する法律の施行の日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度以後の年度分の固定資産税について適用し、当該年度の前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 (37) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1997 imposed on land prescribed in , and with regard to fixed assets tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.

の規定は、に規定する土地に対して課する平成九年度以後の年度分の固定資産税について適用し、平成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 regard to fixed assets tax for each fiscal year from fiscal year 1996 through fiscal year 2000 imposed on facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that were installed before January 2, 1996, the provisions of remain in force. In this case, in , "fiscal year 1994 and fiscal year 1995" is deemed to be replaced with "each fiscal year from fiscal year 1996 through fiscal year 2000", and in the provisions of , "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications".

平成八年一月二日前に設置されたに規定する施設又は設備に対して課する平成八年度から平成十二年度までの各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「平成六年度分及び平成七年度分」とあるのは「平成八年度から平成十二年度までの各年度分」と、の規定中「自治省令」とあるのは「総務省令」とする。

With regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were constructed between April 1, 1985 and March 31, 1995, the provisions then in force continue to govern.

昭和六十年四月一日から平成七年三月三十一日までの間に建設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。

With regard to fixed assets tax imposed on warehouses, etc. prescribed in of the Supplementary Provisions of the Former Act that were newly built or expanded between January 2, 1986 and January 1, 1995, the provisions then in force continue to govern.

昭和六十一年一月二日から平成七年一月一日までの間に新設され、又は増設されたに規定する倉庫等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 and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and March 31, 1997, the provisions of remain in force. In this case, with regard to the application of to houses and depreciable assets prescribed in that were acquired between January 2, 1995 and March 31, 1997, in , "January 1, 1995" is deemed to be replaced with "March 31, 1997", and "five-sixths of the amount" is deemed to be replaced with "five-sixths of the amount (for depreciable assets to which prior to amendment by the provisions of , which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, five-sixths of the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force)".

平成三年一月二日から平成九年三月三十一日までの間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、の規定は、なおその効力を有する。この場合において、平成七年一月二日から平成九年三月三十一日までの間に取得されたに規定する家屋及び償却資産に対するの規定の適用については、中「平成七年一月一日」とあるのは「平成九年三月三十一日」と、「六分の五の額」とあるのは「六分の五の額（地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七項の規定によりなお効力を有することとされるの規定による改正前のの規定の適用を受ける償却資産にあつては、の規定により課税標準とされる額の六分の五の額）」とする。

With regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and January 1, 1995, the provisions then in force continue to govern.

平成三年一月二日から平成七年一月一日までの間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。

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 January 2, 1987 and January 1, 1995, the provisions then in force continue to govern.

昭和六十二年一月二日から平成七年一月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 machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1991 and March 31, 1995, the provisions then in force continue to govern.

平成三年四月一日から平成七年三月三十一日までの間に新た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 depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between January 2, 1982 and March 31, 1996, the provisions of remain in force. In this case, with regard to the application of to depreciable assets prescribed in that were newly acquired between January 2, 1995 and March 31, 1996, in , "January 1, 1995" is deemed to be replaced with "March 31, 1996", "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for depreciable assets to which prior to amendment by the provisions of , which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force)".

昭和五十七年一月二日から平成八年三月三十一日までの間に新たに取得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、の規定は、なおその効力を有する。この場合において、平成七年一月二日から平成八年三月三十一日までの間に新たに取得されたに規定する償却資産に対するの規定の適用については、中「平成七年一月一日」とあるのは「平成八年三月三十一日」と、「自治省令」とあるのは「総務省令」と、「三分の二の額」とあるのは「三分の二の額（地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七項の規定によりなお効力を有することとされるの規定による改正前のの規定の適用を受ける償却資産にあつては、の規定により課税標準とされる額の三分の二の額）」とする。

With regard to fixed assets tax imposed on machinery and equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1995, the provisions then in force continue to govern.

平成五年四月一日から平成七年三月三十一日までの間に新た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, 1991 and March 31, 1995, the provisions then in force continue to govern.

平成三年四月一日から平成七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, 1993 and March 31, 1996 and used for Type I telecommunications business prescribed in , the provisions then in force continue to govern.

平成五年四月一日から平成八年三月三十一日までの間に新設され、かつ、に規定する第一種電気通信事業の用に供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。

With regard to fixed assets tax imposed on telecommunications facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1996, the provisions then in force continue to govern.

平成三年四月一日から平成八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 equipment or facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed between June 1, 1991 and March 31, 1996, the provisions of remain in force. In this case, with regard to the application of to equipment or facilities prescribed in that were newly installed between April 1, 1995 and March 31, 1996, in , "March 31, 1995" is deemed to be replaced with "March 31, 1996", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for equipment or facilities to which prior to amendment by the provisions of , which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force)".

平成三年六月一日から平成八年三月三十一日までの間に新設されたに規定する設備又は施設に対して課する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、平成七年四月一日から平成八年三月三十一日までの間に新設されたに規定する設備又は施設に対するの規定の適用については、中「平成七年三月三十一日」とあるのは「平成八年三月三十一日」と、「三分の二の額」とあるのは「三分の二の額（地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七項の規定によりなお効力を有することとされるの規定による改正前のの規定の適用を受ける設備又は施設にあつては、の規定により課税標準とされる額の三分の二の額）」とする。

With regard to fixed assets tax imposed on machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1995, the provisions then in force continue to govern.

平成五年四月一日から平成七年三月三十一日までの間に新た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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1996 and directly used for the air transport service prescribed in , the provisions then in force continue to govern.

平成五年四月一日から平成八年三月三十一日までの間に新たに取得され、かつ、直接に規定する航空運送事業の用に供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。

With regard to fixed assets tax imposed on machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1997, the provisions of remain in force. In this case, with regard to the application of to machinery and other equipment prescribed in that were newly acquired between April 1, 1995 and March 31, 1997, in , "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications", "March 31, 1995" is deemed to be replaced with "March 31, 1997", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for machinery and other equipment to which prior to amendment by the provisions of , which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force)".

平成五年四月一日から平成九年三月三十一日までの間に新た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、の規定は、なおその効力を有する。この場合において、平成七年四月一日から平成九年三月三十一日までの間に新たに取得されたに規定する機械その他の設備に対するの規定の適用については、中「自治省令」とあるのは「総務省令」と、「平成七年三月三十一日」とあるのは「平成九年三月三十一日」と、「三分の二の額」とあるのは「三分の二の額（地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七項の規定によりなお効力を有することとされるの規定による改正前のの規定の適用を受ける機械その他の設備にあつては、の規定により課税標準とされる額の三分の二の額）」とする。

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