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 (excluding the provisions of Articles 411, 415, 419, 422-3, 423, 428 and 436 of the New Act) concerning fixed assets tax apply to fixed assets tax for fiscal year 1999 and thereafter, and for fixed assets tax up to fiscal year 1998, the provisions then in force continue to govern.
The provisions of Article 348, paragraph (2), item (ii)-8 of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the underpasses or overpasses over railways prescribed in that item that are acquired on or after the Effective Date, and for fixed assets tax imposed on the underpasses or overpasses over railways prescribed in Article 348, paragraph (2), item (ii)-8 of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
新法第三百四十八条第二項第二号の八の規定は、施行日以後に取得された同号に規定する地下道又は跨線道路橋に対して課する平成十二年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十八条第二項第二号の八に規定する地下道又は跨線道路橋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 348, paragraph (2), items (x) through (xi) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter, and for fixed assets tax up to fiscal year 2000, the provisions then in force continue to govern.
新法第三百四十八条第二項第十号から第十一号までの規定は、平成十三年度以後の年度分の固定資産税について適用し、平成十二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。
Notwithstanding the provisions of the preceding paragraph, for fixed assets tax imposed on fixed assets used, on or before March 31, 2000, for the businesses or facilities listed in Article 348, paragraph (2), item (x) of the Former Act, the provisions then in force continue to govern.
前項の規定にかかわらず、平成十二年三月三十一日までに旧法第三百四十八条第二項第十号に掲げる事業又は施設の用に供された固定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 348, paragraph (5) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1998, and for fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (5) of the Former Act that were acquired on or before January 1, 1998, the provisions then in force continue to govern.
新法第三百四十八条第五項の規定は、平成十年一月二日以後に取得された同項に規定する固定資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十年一月一日までに取得された旧法第三百四十八条第五項に規定する固定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 (22) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the structures prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the structures prescribed in Article 349-3, paragraph (22) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
新法第三百四十九条の三第二十二項の規定は、施行日以後に取得された同項に規定する構築物に対して課する平成十二年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第二十二項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。
The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1999, and for fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (26) of the Former Act that were acquired on or before January 1, 1999, 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、平成十一年一月二日以後に取得された同項に規定する固定資産に対して課する平成十二年度以後の年度分の固定資産税について適用し、平成十一年一月一日までに取得された旧法第三百四十九条の三第二十六項に規定する固定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 (26) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1998, and for fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (27) of the Former Act that were acquired on or before January 1, 1998, the provisions then in force continue to govern. In this case, the phrase "Bio-oriented Technology Research Advancement Institution" in that paragraph is deemed to be replaced with "Incorporated Administrative Agency National Agriculture and Bio-oriented Research Organization".
新法第三百四十九条の三第二十六項の規定は、平成十年一月二日以後に取得された同項に規定する固定資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十年一月一日までに取得された旧法第三百四十九条の三第二十七項に規定する固定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。この場合において、同項中「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。
For fixed assets tax for each fiscal year from fiscal year 1999 through fiscal year 2003 imposed on the pollution abatement facilities prescribed in Article 15, paragraph (5), item (ii) of the Supplementary Provisions of the Former Act or the combustion improvement equipment prescribed in item (iii) of that paragraph (limited to those acquired before the Effective Date), the provisions then in force continue to govern.
旧法附則第十五条第五項第二号に規定する除害施設又は同項第三号に規定する燃焼改善設備（施行日前に取得されたものに限る。）に対して課する平成十一年度分から平成十五年度分までの各年度分の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 depreciable assets for treating the soot and smoke prescribed in Article 2, paragraph (1) of the Air Pollution Control Act (Act No. 97 of 1968) (limited to those acquired on or before January 1, 1999), among the depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第十五条第六項に規定する償却資産のうち大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項に規定するばい煙を処理するための償却資産（平成十一年一月一日までに取得されたものに限る。）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。
For fixed assets tax imposed on those pertaining to the pollution abatement facilities listed in Article 15, paragraph (5), item (ii) of the Supplementary Provisions of the Former Act (limited to those acquired on or before January 1, 1999), among the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第十五条第八項に規定する施設又は設備のうち同条第五項第二号に掲げる除害施設に係るもの（平成十一年一月一日までに取得されたものに限る。）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。
For fixed assets tax imposed on the houses and depreciable assets used for the central urban area specified notified parking facilities prescribed in Article 15, paragraph (11), item (i) of the Supplementary Provisions of the Former Act that were constructed or installed between July 24, 1998 and March 31, 1999, or for the specified city planning parking facilities, or the specified notified parking facilities other than central urban area specified notified parking facilities, prescribed in item (ii) of that paragraph that were constructed or installed between January 2, 1997 and March 31, 1999, the provisions then in force continue to govern.
平成十年七月二十四日から平成十一年三月三十一日までの間に建設され、若しくは設置された旧法附則第十五条第十一項第一号に規定する中心市街地特定届出駐車場又は平成九年一月二日から平成十一年三月三十一日までの間に建設され、若しくは設置された同項第二号に規定する特定都市計画駐車場若しくは中心市街地特定届出駐車場以外の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。
For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were laid between January 2, 1990 and March 31, 2000, the provisions then in force continue to govern.
平成二年一月二日から平成十二年三月三十一日までの間に敷設された旧法附則第十五条第十二項に規定する停車場設備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。
For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1988 and March 31, 1999, the provisions then in force continue to govern.
昭和六十三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旧法附則第十五条第十四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。
For fixed assets tax imposed on the telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1998 and March 31, 2000 and used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Telecommunications Business Act and the Act on Nippon Telegraph and Telephone Corporation, etc. (Act No. 125 of 2003), the provisions then in force continue to govern.
平成十年四月一日から平成十二年三月三十一日までの間に新設され、かつ、電気通信事業法及び日本電信電話株式会社等に関する法律の一部を改正する法律（平成十五年法律第百二十五号）第二条の規定による改正前の電気通信事業法（昭和五十九年法律第八十六号）第六条第二項に規定する第一種電気通信事業の用に供された旧法附則第十五条第二十八項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。
For fixed assets tax imposed on the advanced cable television broadcasting facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1997 and March 31, 1999, the provisions then in force continue to govern.
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新設された旧法附則第十五条第三十一項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。
For fixed assets tax imposed on the track facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act (limited to those pertaining to the Shinkansen railways prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970)) that were acquired between April 1, 1996 and March 31, 1999, the provisions then in force continue to govern.
平成八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旧法附則第十五条第三十七項に規定する線路設備（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第二条に規定する新幹線鉄道に係るものに限る。）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。
For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were installed between January 2, 1996 and March 31, 1999, the provisions then in force continue to govern.
平成八年一月二日から平成十一年三月三十一日までの間に設置された旧法附則第十五条第四十項に規定する停車場設備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。
For fixed assets tax imposed on the track facilities, etc. prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired or improved between April 28, 1993 and March 31, 1999, the provisions then in force continue to govern.
平成五年四月二十八日から平成十一年三月三十一日までの間に取得され、又は改良された旧法附則第十五条第四十五項に規定する線路設備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。
For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1994 and March 31, 1999, the provisions then in force continue to govern.
平成六年一月二日から平成十一年三月三十一日までの間に新築された旧法附則第十六条第五項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。
the New Actmachine translation
「新法」
This Act as amended by Act No. 15 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 15 of 1999 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1999, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (5)