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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 provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2009 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2008, 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、平成二十一年度以後の年度分の固定資産税について適用し、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 343, paragraph (5) 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 date provided for in Article 1, item (v) of the Supplementary Provisions (or, if that date is January 1, that day) and subsequent fiscal years, and with regard to fixed assets tax up to the fiscal year preceding that fiscal year, the provisions then in force continue to govern.

新法第三百四十三条第五項の規定は、附則第一条第五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し、当該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。

With regard to fixed assets tax imposed on structures prescribed in of the Former Act that pertain to a railway prescribed in and 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鉄道に係る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。

With regard to 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 constructed or expanded during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

平成十九年四月一日から平成二十一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。

With regard to 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, 2008 to March 31, 2009, the provisions then in force continue to govern.

平成二十年四月一日から平成二十一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。

With regard to fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

平成十九年四月一日から平成二十一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。

With regard to fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1997 to March 31, 2009, the provisions then in force continue to govern.

平成九年四月一日から平成二十一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。

With regard to fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2009, the provisions then in force continue to govern.

平成十四年四月一日から平成二十一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。

With regard to fixed assets tax imposed on equipment prescribed in of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

平成十九年四月一日から平成二十一年三月三十一日までの間に設置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。

With regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009, the provisions then in force continue to govern.

平成十六年四月一日から平成二十一年三月三十一日までの間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。

With regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

平成十九年四月一日から平成二十一年三月三十一日までの間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。

With regard to fixed assets tax imposed on standard-compliance labeled vehicles prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to September 30, 2008, the provisions then in force continue to govern.

平成十八年四月一日から平成二十年九月三十日までの間に取得されたに規定する基準適合表示車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。

With regard to fixed assets tax imposed on rental housing prescribed in of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2006 to March 31, 2009, the provisions then in force continue to govern.

平成十八年四月一日から平成二十一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。

With regard to fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired or improved during the period from October 23, 2004 to March 31, 2009, the provisions then in force continue to govern.

平成十六年十月二十三日から平成二十一年三月三十一日までの間に取得され、又は改良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。

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