Supplementary Provisions, Article 10Transitional Measures Concerning Fixed Assets Tax
第十条（固定資産税に関する経過措置）
Except as otherwise provided, the provisions of the New Act (excluding Article 394 of the New Act) relating to fixed assets tax apply to fixed assets tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2007.
The provisions of Article 348, paragraph (2), items (ix), (xii) and (xxvi) and paragraph (7) of the New Act and Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code.
新法第三百四十八条第二項第九号、第十二号及び第二十六号並びに第七項並びに附則第十五条第十三項の規定は、平成二十一年度以後の年度分の固定資産税について適用し、旧民法第三十四条の法人に係る固定資産に対して課する平成二十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 (xxix) of the New Act apply to fixed assets tax for fiscal years for which the assessment date is January 1 of the year following the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that specified date is January 1, that day), and subsequent fiscal years.
新法第三百四十八条第二項第二十九号の規定は、附則第一条第九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後の年度分の固定資産税について適用する。
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date.
施行日前に取得された旧法第三百四十九条の三第二十五項から第二十八項まで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 then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (34) of the Former Act that were acquired before the Effective Date.
施行日前に取得された旧法第三百四十九条の三第三十四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 facilities or equipment prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from June 1, 2005 to March 31, 2008.
平成十七年六月一日から平成二十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項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。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (i) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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四項の表第一号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 depreciable assets prescribed in item (ii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2008.
平成十六年四月一日から平成二十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四項の表第二号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 structures prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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五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 then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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六項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。
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008.
平成十七年四月一日から平成二十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 fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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 then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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十七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 machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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十八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 (19) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008.
平成十七年四月一日から平成二十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十九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 equipment or facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2005 to March 31, 2008.
平成十七年四月一日から平成二十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二十三項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。
The provisions then in force continue to govern fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (26) of the Supplementary Provisions of the Former Act.
旧法附則第十五条第二十六項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。
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2006 to March 31, 2008.
平成十八年四月一日から平成二十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二十八項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 the application of the provisions of Article 15, paragraph (51) of the Supplementary Provisions of the New Act to fixed assets that the designated company, etc. prescribed in that paragraph acquired on the Effective Date through investment from the international pier corporation prescribed in that paragraph, the phrase "on the day before paragraph (13) or" in that paragraph is deemed to be replaced with "on the day before", and the phrase "Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the 2008 Amendment Act, which is to continue to be governed by the provisions then in force pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions, or" is deemed to be replaced with "Article 15, paragraph (14) or (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1, or".
新法附則第十五条第五十一項に規定する指定会社等が施行日において同項に規定する外貿埠頭公社からの出資により取得した固定資産に係る同項の規定の適用については、同項中「前日において第十三項又は」とあるのは「前日において」と、「附則第十条第十二項及び第十六条第四項の規定によりなお従前の例によることとされる平成二十年改正法第一条の規定による改正前の地方税法附則第十五条第十五項若しくは」とあるのは「第一条の規定による改正前の地方税法附則第十五条第十四項若しくは第十五項又は」とする。
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 21 of 2008 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 21 of 2008.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 21 of 2008, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
Former Civil Codemachine translation
「旧民法」
In the supplementary provisions (附則) of Act No. 21 of 2008, the Civil Code (Act No. 89 of 1896) as it stood before Article 38 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
2008 Amendment Actmachine translation
「平成二十年改正法」
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008).
Short name set inSupplementary Provisions, Article 8, paragraph (18)