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 concerning fixed assets tax apply to fixed assets tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2000.
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。
The provisions then in force continue to govern fixed assets tax up to fiscal year 2006 imposed on fixed assets prescribed in Article 348, paragraph (2), item (ii)-2 of the Former Act that the New Energy and Industrial Technology Development Organization, Independent Administrative Agency succeeded to pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on the New Energy and Industrial Technology Development Organization, Independent Administrative Agency (Act No. 145 of 2002), among the fixed assets acquired by March 30, 2002 by the New Energy and Industrial Technology Development Organization (including the former Coal Mining Industry Rationalization Corporation) prior to dissolution under that paragraph.
独立行政法人新エネルギー・産業技術総合開発機構が独立行政法人新エネルギー・産業技術総合開発機構法（平成十四年法律第百四十五号）附則第二条第一項の規定により承継した固定資産のうち同項の規定による解散前の新エネルギー・産業技術総合開発機構（旧石炭鉱業合理化事業団を含む。）が平成十四年三月三十日までに取得した旧法第三百四十八条第二項第二号の二に規定する固定資産に対して課する平成十八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。
The provisions then in force continue to govern fixed assets tax up to fiscal year 2006 imposed on fixed assets prescribed in Article 348, paragraph (2), item (ii)-3 of the Former Act that the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN succeeded to pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Enterprise Finance Corporation Act and the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 35 of 2004), among the fixed assets acquired by March 31, 2002 by the Regional Promotion and Development Corporation prior to dissolution under that paragraph.
独立行政法人中小企業基盤整備機構が中小企業金融公庫法及び独立行政法人中小企業基盤整備機構法の一部を改正する法律（平成十六年法律第三十五号）附則第三条第一項の規定により承継した固定資産のうち同項の規定による解散前の地域振興整備公団が平成十四年三月三十一日までに取得した旧法第三百四十八条第二項第二号の三に規定する固定資産に対して課する平成十八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。
The provisions of Article 348, paragraph (2), item (ii)-7 of the New Act (limited to the part concerning grade-separated crossing facilities newly constructed in connection with the extension of the runway of an airport open to public use) apply to fixed assets tax for fiscal year 2002 and thereafter imposed on those grade-separated crossing facilities newly constructed on or after the Effective Date.
新法第三百四十八条第二項第二号の七の規定中公共の用に供する飛行場の滑走路の延長に伴い新たに建設された立体交差化施設に係る部分は、施行日以後に新たに建設された当該立体交差化施設に対して課する平成十四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 348, paragraph (2), item (xix) of the Former Act remain in force with respect to fixed assets tax up to fiscal year 2005 imposed on fixed assets prescribed in that item that the Employment and Human Resources Development Organization of Japan, Independent Administrative Agency uses for the business prescribed in Article 23, paragraph (1), item (ii) of the Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry, which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act. In this case, "Employment and Human Resources Development Organization of Japan" in Article 348, paragraph (2), item (xix) of the Former Act is deemed to be replaced with "Employment and Human Resources Development Organization of Japan, Independent Administrative Agency", and "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc." is deemed to be replaced with "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act".
旧法第三百四十八条第二項第十九号に規定する固定資産のうち独立行政法人雇用・能力開発機構が石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法第二十三条第一項第二号に規定する業務の用に供するものに対して課する平成十七年度分までの固定資産税については、旧法第三百四十八条第二項第十九号の規定は、なおその効力を有する。この場合において、同号中「雇用・能力開発機構」とあるのは「独立行政法人雇用・能力開発機構」と、「炭鉱労働者等の雇用の安定等に関する臨時措置法」とあるのは「石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律（平成十二年法律第十六号）附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法」とする。
The provisions of Article 349-3, paragraph (15) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on track facilities, etc. prescribed in that paragraph that were laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on track facilities, etc. prescribed in Article 349-3, paragraph (15) of the Former Act that were laid before the Effective Date.
新法第三百四十九条の三第十五項の規定は、施行日以後に敷設された同項に規定する線路設備等に対して課する平成十四年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第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。
The provisions of Article 349-3, paragraph (32) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on track facilities prescribed in that paragraph that were laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (32) of the Former Act that were laid before the Effective Date.
新法第三百四十九条の三第三十二項の規定は、施行日以後に敷設された同項に規定する線路設備に対して課する平成十四年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第三十二項に規定する線路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。
The provisions of Article 349-3, paragraph (36) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (36) of the Former Act that were acquired before the Effective Date.
新法第三百四十九条の三第三十六項の規定は、施行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十四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三十六項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, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date.
新法第三百四十九条の三第三十七項の規定は、施行日以後に取得された同項に規定する償却資産に対して課する平成十四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三十七項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 349-3-3 and Article 384-2 of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster prescribed in Article 349-3-3, paragraph (1) of the New Act (referred to as "earthquake or other disaster" in the following paragraph and Article 14, paragraph (3) of the Supplementary Provisions) that occurred on or after January 2, 2000.
新法第三百四十九条の三の三及び第三百八十四条の二の規定は、平成十二年一月二日以後に発生した新法第三百四十九条の三の三第一項に規定する震災等（次項及び附則第十四条第三項において「震災等」という。）により滅失し、又は損壊した家屋の敷地の用に供されていた土地に対して課する平成十三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 352-2, paragraphs (3), (4), (6) and (7) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a building held in unit ownership that was destroyed or damaged by an earthquake or other disaster that occurred on or after January 2, 2000.
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets used for a specified bicycle parking lot prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were installed between April 1, 1999 and March 31, 2001.
平成十一年四月一日から平成十三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十二項に規定する特定自転車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。
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1999 and March 31, 2001.
平成十一年四月一日から平成十三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。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1998 and March 31, 2001.
平成十年四月一日から平成十三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二十七項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 then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 2000 and March 31, 2001.
平成十二年四月一日から平成十三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二十九項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。
The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 2001 and are 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 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), or equipment prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that was newly installed between August 1, 1996 and March 31, 2001 and is used for the business relating to cable television broadcasting prescribed in Article 2, paragraph (1) of the Cable Television Broadcast Act (Act No. 114 of 1972).
平成八年四月一日から平成十三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項に規定する設備若しくは施設で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するもの又は平成八年八月一日から平成十三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項に規定する設備で有線テレビジョン放送法（昭和四十七年法律第百十四号）第二条第一項に規定する有線テレビジョン放送に係る事業の用に供するもの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 then in force continue to govern fixed assets tax imposed on advanced cable television broadcast facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1999 and March 31, 2001.
平成十一年四月一日から平成十三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。
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1997 and March 31, 2001.
平成九年四月一日から平成十三年三月三十一日までの間に新たに取得された旧法附則第十五条第三十二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。
The provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1996 and March 31, 2001.
平成八年四月一日から平成十三年三月三十一日までの間に新た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 then in force continue to govern fixed assets tax imposed on rental housing prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that was newly constructed between January 2, 1994 and March 31, 2001.
平成六年一月二日から平成十三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六項に規定する貸家住宅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。
building held in unit ownershipmachine translation
「区分所有に係る家屋」
A building to which an exclusive portion (専有部分) under Article 2, paragraph 3 of the Act on Building Unit Ownership belongs, including an annexed building made a common element (共用部分) under Article 4, paragraph 2 of that Act.
Short name set inArticle 341, paragraph (1), item (xii)
track facilities, etc.machine translation
「線路設備等」
Track or electric line facilities (線路設備 or 電路設備), other than those covered by Article 349-3, paragraph 1, laid when a railway business operator (鉄道事業者) or tramway operator (軌道経営者) newly builds or improves a railway or tramway bridge, or builds a tunnel, because a project a Cabinet Order (政令) specifies on a river or other public waters a Cabinet Order specifies requires it; dedicated railways (専用鉄道) are not counted.
Short name set inArticle 349-3, paragraph (14)· applies only in this paragraph
earthquake or other disastermachine translation
「震災等」
An earthquake, storm or flood damage (風水害), fire or other disaster.
Short name set inArticle 349-3-3, paragraph (1)· applies only in this subsection
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 8 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2001, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 8 of 2001 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
earthquake or other disastermachine translation
「震災等」
An earthquake or other disaster (震災等) as defined in Article 349-3-3, paragraph 1 of the Local Tax Act as amended by Act No. 8 of 2001.
Short name set inSupplementary Provisions, Article 8, paragraph (10)· applies only in this provision and in Supplementary Provisions, Article 8, paragraph (11); and Supplementary Provisions, Article 14, paragraph (3)