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Supplementary Provisions, Article 11Transitional Measures Concerning Fixed Assets Tax

第十一条（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 year 2010 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2009.

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、平成二十二年度以後の年度分の固定資産税について適用し、平成二十一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 then in force continue to govern fixed assets tax imposed on fixed assets prescribed in of the Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date).

に規定する固定資産に対して課する附則第一条第九号に定める日の属する年（当該日が一月一日である場合には、当該日の属する年の前年）の一月一日を賦課期日とする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 then in force continue to govern 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, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in and of the table in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二年三月三十一日までの間に取得されたの表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。

The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in of the table in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

平成十八年四月一日から平成二十二年三月三十一日までの間に取得されたの表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 earth embankments and blast-proof walls prescribed in of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二年三月三十一日までの間に設置されたに規定する土堤及び防爆壁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 of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

平成十八年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on aircraft prescribed in of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed during the period from fiscal year 2004 through fiscal year 2009.

平成十六年度から平成二十一年度までの間において新たに固定資産税が課されることとなったに規定する航空機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 of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2010.

平成十年四月一日から平成二十二年三月三十一日までの間に取得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。

The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.

平成十八年六月一日から平成二十二年三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。

The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.

平成十八年六月一日から平成二十二年三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。

The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from May 15, 2004 to March 31, 2010.

平成十六年五月十五日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on station buildings, etc. prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

平成十八年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2002 to March 31, 2010.

平成十四年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2000 to March 31, 2010.

平成十二年四月一日から平成二十二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 houses and 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, 2010.

平成十四年四月一日から平成二十二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。

The provisions then in force continue to govern 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, 2003 to March 31, 2010.

平成十五年四月一日から平成二十二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。

The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.

平成十八年六月一日から平成二十二年三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。

The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二年三月三十一日までの間に取得されたに規定する家屋又は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 houses prescribed in of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from April 1, 2005 to March 31, 2010.

平成十七年四月一日から平成二十二年三月三十一日までの間に取得され、又は改築されたに規定する家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。

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