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Supplementary Provisions, Article 13Transitional Measures Concerning Fixed Assets Tax

第十三条（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 2006 and thereafter, and for fixed assets tax up to fiscal year 2005, 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、平成十八年度以後の年度分の固定資産税について適用し、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。

The provisions of Article 348, paragraph (2), item (x)-4 of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter, and for fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in of the Former Act, the provisions then in force continue to govern.

新法第三百四十八条第二項第十号の四の規定は、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、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 (x)-5 of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter, and for fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in of the Former Act, the provisions then in force continue to govern.

新法第三百四十八条第二項第十号の五の規定は、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、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。

For fixed assets tax up to fiscal year 2006 imposed on the 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。

For fixed assets tax for fiscal year 2007 and thereafter imposed on the rehabilitation and support facilities for persons with physical disabilities prescribed in that are permitted to continue to be operated under the provisions then in force pursuant to , the support facilities for persons with intellectual disabilities prescribed in that are permitted to continue to be operated under the provisions then in force pursuant to , and the social rehabilitation facilities for persons with mental disabilities prescribed in that are permitted to continue to be operated under the provisions then in force pursuant to , the provisions of Article 348, paragraph (2), item (x)-4 of the Local Tax Act are applied by deeming these facilities to be facilities designed to support persons with disabilities prescribed in .

の規定によりなお従前の例により運営をすることができることとされたに規定する身体障害者更生援護施設、の規定によりなお従前の例により運営をすることができることとされたに規定する知的障害者援護施設及びの規定によりなお従前の例により運営をすることができることとされたに規定する精神障害者社会復帰施設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は、これらの施設をに規定する障害者支援施設とみなして、地方税法第三百四十八条第二項第十号の四の規定を適用する。

The provisions of Article 348, paragraph (2), item (xxxvi) of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the day specified in Article 1, item (x) of the Supplementary Provisions (or, where that specified day is January 1, that day) (hereinafter in this paragraph and paragraph (8) referred to as the "applicable fiscal year") and thereafter, and for fixed assets tax up to the fiscal year preceding the applicable fiscal year imposed on the fixed assets prescribed in of the Former Act, the provisions then in force continue to govern.

新法第三百四十八条第二項第三十六号の規定は、附則第一条第十号に定める日の属する年の翌年の一月一日（当該定める日が一月一日である場合には、同日）を賦課期日とする年度（以下この項及び第八項において「適用年度」という。）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適用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。

For fixed assets tax imposed on the fixed assets prescribed in of the Former Act that were acquired up to the day before the day specified in Article 1, item (x) of the Supplementary Provisions, the provisions then in force continue to govern.

附則第一条第十号に定める日の前日までに取得された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 (23) of the New Act apply to fixed assets tax for the applicable fiscal year and thereafter, and for fixed assets tax up to the fiscal year preceding the applicable fiscal year imposed on the 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二十三項の規定は、適用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適用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 (31) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter to be imposed on the land prescribed in that paragraph that is acquired on or after April 1, 2007, and for fixed assets tax imposed on the land prescribed in of the Former Act that was acquired on or before March 31, 2007, the provisions then in force continue to govern.

新法第三百四十九条の三第三十一項の規定は、平成十九年四月一日以後に取得される同項に規定する土地に対して課すべき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土地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 depreciable assets prescribed in of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.

施行日前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 the depreciable assets prescribed in and of the Supplementary Provisions of the Former Act that were acquired between April 1, 2002 and March 31, 2006, the provisions then in force continue to govern.

平成十四年四月一日から平成十八年三月三十一日までの間に取得された及び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 the structures prescribed in of the Supplementary Provisions of the Former Act that were installed between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.

平成十六年四月一日から平成十八年三月三十一日までの間に設置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。

For fixed assets tax imposed on the facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired between June 1, 2005 and March 31, 2006, the provisions then in force continue to govern.

平成十七年六月一日から平成十八年三月三十一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 the facilities prescribed in of the Supplementary Provisions of the Former Act that were acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.

平成十六年四月一日から平成十八年三月三十一日までの間に取得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 the houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were installed between April 1, 2005 and the day before the day specified in Article 1, item (ix) of the Supplementary Provisions, the provisions then in force continue to govern.

平成十七年四月一日から附則第一条第九号に定める日の前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 the emergency medical equipment prescribed in of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1981 and March 31, 2006, the provisions then in force continue to govern.

昭和五十六年四月一日から平成十八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救急医療用機器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 prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.

平成十六年四月一日から平成十八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 fixed assets prescribed in of the Supplementary Provisions of the Former Act that were acquired between April 1, 1998 and March 31, 2006, the provisions then in force continue to govern.

平成十年四月一日から平成十八年三月三十一日までの間に取得された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。

For fixed assets tax imposed on the depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.

平成十六年四月一日から平成十八年三月三十一日までの間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 the machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2006, the provisions then in force continue to govern.

平成十二年四月一日から平成十八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 machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2002 and March 31, 2006, the provisions then in force continue to govern.

平成十四年四月一日から平成十八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 depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly established between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.

平成十六年四月一日から平成十八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。

For fixed assets tax imposed on the equipment prescribed in of the Supplementary Provisions of the Former Act that was newly established between April 1, 2001 and May 31, 2006, the provisions then in force continue to govern.

平成十三年四月一日から平成十八年五月三十一日までの間に新設されたに規定する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 facilities prescribed in of the Supplementary Provisions of the Former Act that were newly established between April 1, 2005 and May 31, 2006, the provisions then in force continue to govern.

平成十七年四月一日から平成十八年五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 the houses and depreciable assets listed in the items of of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

各号に掲げ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 equipment prescribed in of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.

平成十六年四月一日から平成十八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 station buildings, etc. prescribed in of the Supplementary Provisions of the Former Act that were acquired between January 2, 1999 and March 31, 2006, the provisions then in force continue to govern.

平成十一年一月二日から平成十八年三月三十一日までの間に取得されたに規定する停車場建物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 facilities prescribed in of the Supplementary Provisions of the Former Act that were newly acquired between November 1, 1999 and March 31, 2006, the provisions then in force continue to govern.

平成十一年十一月一日から平成十八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 rental dwellings that are Class 1 mid- to high-rise fire-resistant buildings prescribed in of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 1, 1992 to March 31, 2006 and on rental dwellings that are Class 2 mid- to high-rise fire-resistant buildings prescribed in that were newly constructed during the period from January 2, 1993 to March 31, 2006, the provisions then in force continue to govern.

平成四年一月一日から平成十八年三月三十一日までの間に新築されたに規定する第一種中高層耐火建築物である貸家住宅及び平成五年一月二日から平成十八年三月三十一日までの間に新築されたに規定する第二種中高層耐火建築物であ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。

For fixed assets tax imposed on the former farmland prescribed in of the Supplementary Provisions of the Former Act, among the land used as the site of rental dwellings prescribed in that were newly constructed during the period from January 1, 2000 to March 31, 2006, the provisions then in force continue to govern.

平成十二年一月一日から平成十八年三月三十一日までの間に新築されたに規定する貸家住宅の敷地の用に供する土地のうちに規定する旧農地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 rental dwellings that are specified superior rental dwellings prescribed in of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2002 to March 31, 2006, the provisions then in force continue to govern.

平成十四年四月一日から平成十八年三月三十一日までの間に新築されたに規定する特定優良賃貸住宅であ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。

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