Supplementary Provisions, Article 8Transitional Measures concerning Fixed Assets Tax or City Planning Tax on Credit Cooperatives, etc.
第八条（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置）
Of the credit cooperatives and federations of credit cooperatives (meaning federations of cooperatives that carry out the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks (hereinafter in this paragraph through paragraph (3) referred to as "credit cooperatives, etc."), those specified by Cabinet Order as having a large business scale as of the Effective Date (including credit cooperatives, etc. established by a merger in which credit cooperatives, etc. so specified by Cabinet Order are all or some of the parties, and credit cooperatives, etc. established by a merger in which credit cooperatives, etc. established by that merger are all or some of the parties; hereinafter in the following paragraph and paragraph (3) referred to as "specified credit cooperatives, etc."), the tax base of fixed assets tax or city planning tax for fiscal years 2007 and 2008 imposed on offices and warehouses owned and used by them (excluding those subject to the application of paragraph (3)) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 53/60 for fiscal year 2007 and by 56/60 for fiscal year 2008, respectively.
信用協同組合及び信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号に規定する事業を行う協同組合連合会をいう。）、労働金庫及び労働金庫連合会並びに信用金庫及び信用金庫連合会（以下この項から第三項までにおいて「信用協同組合等」という。）のうち施行日において事業規模が大きいものとして政令で定めるもの（当該政令で定める信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等及び当該合併により設立される信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等を含む。次項及び第三項において「特定信用協同組合等」という。）が所有し、かつ、使用する事務所及び倉庫（第三項の規定の適用を受けるものを除く。）に対して課する平成十九年度分及び平成二十年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成十九年度にあっては六十分の五十三を、平成二十年度にあっては六十分の五十六を、それぞれ乗じて得た額とする。
The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2007 through 2010 imposed on offices and warehouses owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 52/60 for fiscal year 2007, by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively.
特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用する事務所及び倉庫に対して課する平成十九年度から平成二十二年度までの各年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成十九年度にあっては六十分の五十二を、平成二十年度にあっては六十分の五十四を、平成二十一年度にあっては六十分の五十六を、平成二十二年度にあっては六十分の五十八を、それぞれ乗じて得た額とする。
The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2008 through 2010 imposed on those, among the offices and warehouses acquired by a specified credit cooperative, etc. during the period from January 2, 2007 to January 1, 2010 and owned and used by that specified credit cooperative, etc., that were owned and used by a credit cooperative, etc. other than specified credit cooperatives, etc. on January 1 of the year that includes the day of that acquisition (where the day of that acquisition is January 1, on January 1 of the year preceding the year that includes that day) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively.
特定信用協同組合等が平成十九年一月二日から平成二十二年一月一日までの間に取得した事務所及び倉庫で当該特定信用協同組合等が所有し、かつ、使用するもののうち、当該取得の日の属する年の一月一日（当該取得の日が一月一日である場合には、同日の属する年の前年の一月一日）において特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用していたものに対して課する平成二十年度から平成二十二年度までの各年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成二十年度にあっては六十分の五十四を、平成二十一年度にあっては六十分の五十六を、平成二十二年度にあっては六十分の五十八を、それぞれ乗じて得た額とする。
Notwithstanding Article 364, paragraph (4) of the New Act, a municipality must, with respect to houses subject to the application of the preceding three paragraphs, state in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, in addition to the particulars specified in the items of Article 364, paragraph (3) of the New Act, the amount that constitutes the tax base of fixed assets tax pursuant to the preceding three paragraphs.
In addition to what is provided in Article 381, paragraphs (3) through (6) of the New Act, the mayor of the municipality must, for fixed assets subject to the application of paragraphs (1) through (3), register the amount that constitutes the tax base of fixed assets tax pursuant to those provisions in the fixed assets tax ledger.
市町村長は、新法第三百八十一条第三項から第六項までに定めるもののほか、第一項から第三項までの規定の適用を受ける固定資産については、これらの規定により固定資産税の課税標準とされる額を固定資産課税台帳に登録しなければならない。
tax details statementmachine translation
「課税明細書」
The document a municipality must give a taxpayer when collecting fixed assets tax (固定資産税) on land or a building, stating what the tax register records: for land, its location, lot number, land category, area and value for the year's tax, and for a building, its location, building number, type, structure, floor area and value for the year's tax.
Short name set inArticle 364, paragraph (3)
the New Actmachine translation
「新法」
This Act as amended by Act No. 4 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2007, which the supplementary provisions (附則) of Act No. 4 of 2007 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
credit cooperatives, etc.machine translation
「信用協同組合等」
Credit cooperatives (信用協同組合) and federations of credit cooperatives (信用協同組合連合会) — cooperative federations carrying on the business in Article 9-9, paragraph 1, item 1 of the Small and Medium-Sized Enterprise Cooperatives Act — labour banks (労働金庫) and the federation of labour banks (労働金庫連合会), and shinkin banks (信用金庫) and the federation of shinkin banks (信用金庫連合会).
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 8, paragraphs (2) and (3)
specified credit cooperatives, etc.machine translation
「特定信用協同組合等」
In Article 8 of the supplementary provisions (附則) of Act No. 4 of 2007, those credit cooperatives and federations of credit cooperatives, labour banks and their federation, and shinkin banks and their federation (信用協同組合等) that a Cabinet Order (政令) sets as large in business scale on the date that Act came into effect, including those formed by a merger to which one of them, or one so formed, is party.
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 8, paragraphs (2) and (3)