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Supplementary Provisions, Article 7Transitional Measures Concerning Fixed Assets Tax

第七条（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 2005 and thereafter, and, for fixed assets tax for fiscal year 2004 and earlier, 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、平成十七年度以後の年度分の固定資産税について適用し、平成十六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。

For fixed assets tax imposed on tunnels prescribed in of the Former Act that were constructed before April 1, 2006, the provisions then in force continue to govern.

平成十八年四月一日前に建設されたに規定するトンネル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 structures prescribed in of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.

施行日前に敷設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。

The provisions of Article 349-3, paragraph (10) of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in of the Former Act, the provisions then in force continue to govern.

新法第三百四十九条の三第十項の規定は、平成十八年度以後の年度分の固定資産税について適用し、に規定する固定資産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、なお従前の例による。

For fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in of the Former Act, the provisions then in force continue to govern.

に規定する固定資産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、なお従前の例による。

For fixed assets tax imposed on vehicles prescribed in of the Former Act that were manufactured before the Effective Date, the provisions then in force continue to govern.

施行日前に製造されたに規定する車両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 structures prescribed in of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.

施行日前に敷設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。

The provisions of Article 349-3, paragraph (33) of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter imposed on depreciable assets prescribed in that paragraph that are constructed on or after April 1, 2006, and, for fixed assets tax imposed on depreciable assets prescribed in of the Former Act that were constructed by March 31, 2006, the provisions then in force continue to govern.

新法第三百四十九条の三第三十三項の規定は、平成十八年四月一日以後に建設された同項に規定する償却資産に対して課する平成十九年度以後の年度分の固定資産税について適用し、平成十八年三月三十一日までに建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。

The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on offices and warehouses prescribed in that are acquired on or after April 1, 2007, and, for fixed assets tax imposed on offices and warehouses prescribed in of the Former Act that were acquired by March 31, 2007, the provisions then in force continue to govern.

の規定は、平成十九年四月一日以後に取得されたに規定する事務所及び倉庫に対して課する平成二十年度以後の年度分の固定資産税について適用し、平成十九年三月三十一日までに取得されたに規定する事務所及び倉庫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 (38) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on fixed assets prescribed in (excluding houses and depreciable assets acquired by March 31, 2007), and, for fixed assets tax for fiscal year 2007 and earlier imposed on land among the fixed assets prescribed in of the Former Act, and fixed assets tax imposed on houses and depreciable assets acquired by March 31, 2007 among the fixed assets prescribed in , the provisions then in force continue to govern.

の規定は、に規定する固定資産（平成十九年三月三十一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二十年度以後の年度分の固定資産税について適用し、に規定する固定資産のうち土地に対して課する平成十九年度分までの固定資産税並びにに規定する固定資産のうち平成十九年三月三十一日までに取得された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 specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.

平成十六年四月一日から平成十七年三月三十一日までの間に新設され、又は増設されたに規定する特定倉庫、附属機械設備及び特定上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 facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to the day before the effective date of the , the provisions then in force continue to govern.

の施行の日の前日までの間に取得されたに規定する施設又は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 facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act, the provisions then in force continue to govern.

平成十四年四月一日から大気汚染防止法の一部を改正する法律の施行の日の前日までの間に取得されたに規定する施設又は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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.

平成十五年四月一日から平成十七年三月三十一日までの間に設置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。

For fixed assets tax imposed on greening facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed during the period from August 24, 2001 to March 31, 2005, the provisions then in force continue to govern.

平成十三年八月二十四日から平成十七年三月三十一日までの間に新設されたに規定する緑化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 machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.

平成十五年四月一日から平成十七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。

For fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.

平成十六年四月一日から平成十七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 equipment or facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern.

平成十三年四月一日から平成十七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、なお従前の例による。

For fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern.

平成十三年四月一日から平成十七年三月三十一日までの間に新設されたに規定する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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from January 2, 2003 to March 31, 2005, the provisions then in force continue to govern.

平成十五年一月二日から平成十七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 houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.

平成十五年四月一日から平成十七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 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の固定資産税について適用し、に規定する固定資産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、なお従前の例による。

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