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Supplementary Provisions, Article 9Transitional Measures Concerning Fixed Assets Tax

第九条（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 1997, 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.

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 imposed on earthen embankments, simple earthen embankments, explosion-proof walls, barriers and other structures, and oil spill prevention dikes prescribed in prior to amendment by the provisions of (hereinafter referred to as the "Former Act") that were installed before January 2, 1997, the provisions then in force continue to govern.

平成九年一月二日前に設置されたの規定による改正前の地方税法（以下「旧法」という。）に規定する土堤、簡易土堤及び防爆壁、障壁その他の構築物並びに流出油等防止堤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, paragraph (5), item (vi) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1998 imposed on facilities prescribed in that are newly installed on or after April 1, 1997.

の規定は、平成九年四月一日以後に新設されたに規定する施設に対して課する平成十年度以後の年度分の固定資産税について適用する。

The provisions of Article 15, paragraph (6) of the Supplementary Provisions of the New Act, in the part relating to depreciable assets for purifying groundwater, apply to fixed assets tax for fiscal year 1997 imposed on those depreciable assets newly installed on or after January 2, 1996.

新法附則第十五条第六項の規定中地下水の水質を浄化するための償却資産に関する部分は、平成八年一月二日以後に新設された当該償却資産に対して課する平成九年度分の固定資産税について適用する。

With regard to fixed assets tax imposed on barriers and other structures prescribed in of the Supplementary Provisions of the Former Act that were installed between January 2, 1996 and January 1, 1997, the provisions then in force continue to govern.

平成八年一月二日から平成九年一月一日までの間に設置されたに規定する障壁その他の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 aircraft prescribed in of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed between fiscal year 1986 and fiscal year 1996, the provisions then in force continue to govern.

昭和六十一年度から平成八年度までの間に新たに固定資産税が課されることとなったに規定する航空機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 used for the specified urban planning parking facilities or specified notified parking facilities prescribed in of the Supplementary Provisions of the Former Act that were constructed or installed between January 2, 1991 (for specified notified parking facilities prescribed in , November 1, 1991) and January 1, 1997, the provisions then in force continue to govern.

平成三年一月二日（に規定する特定届出駐車場にあっては、平成三年十一月一日）から平成九年一月一日までの間に建設され、又は設置されたに規定する特定都市計画駐車場又は特定届出駐車場の用に供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 advanced cable television broadcasting facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed between July 1, 1995 and March 31, 1997, the provisions then in force continue to govern.

平成七年七月一日から平成九年三月三十一日までの間に新設されたに規定する高度有線テレビジョン放送施設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, 1995 and March 31, 1999, the provisions of remain in force. In this case, with regard to the application of to machinery and other equipment prescribed in that were acquired between April 1, 1997 and March 31, 1999, in , "specified substances prescribed" is deemed to be replaced with "specified substances prescribed (hereinafter referred to as 'specified substances' in this paragraph)", "substances substituting" is deemed to be replaced with "substances substituting (excluding specified substances belonging to Group I of Annex C to that Protocol)", "" is deemed to be replaced with "Article 349-3, paragraph (1) or (37) of the Local Tax Act as amended by the ", "from April 1, 1995 to March 31, 1997" is deemed to be replaced with "from April 1, 1997 to March 31, 1999", and "three-fourths" is deemed to be replaced with "four-fifths".

平成七年四月一日から平成十一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、の規定は、なおその効力を有する。この場合において、平成九年四月一日から平成十一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するの規定の適用については、中「規定する特定物質」とあるのは「規定する特定物質（以下において「特定物質」という。）」と、「代替する物質」とあるのは「代替する物質（同議定書附属書ＣのグループⅠに属する特定物質を除く。）」と、「」とあるのは「による改正後の又は」と、「平成七年四月一日から平成九年三月三十一日まで」とあるのは「平成九年四月一日から平成十一年三月三十一日まで」と、「四分の三」とあるのは「五分の四」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 newly acquired between April 1, 1996 and March 31, 1997 and directly used for the air transport service prescribed in , the provisions then in force continue to govern.

平成八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、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。

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