Supplementary Provisions, Article 7Transitional Measures Concerning Fixed Assets Tax
第七条（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 2011 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2010.
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、平成二十三年度以後の年度分の固定資産税について適用し、平成二十二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 houses and depreciable assets prescribed in Article 349-3, paragraph (18) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第十八項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 Article 349-3, paragraph (23) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第二十三項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 up to and including fiscal year 2011 imposed on land prescribed in Article 349-3, paragraph (27) of the Former Act.
旧法第三百四十九条の三第二十七項に規定する土地に対して課する平成二十三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 depreciable assets prescribed in Article 349-3, paragraph (30) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第三十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 offices and warehouses prescribed in Article 349-3, paragraph (31) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第三十一項に規定する事務所及び倉庫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 up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (32) of the Former Act, and fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
The provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (33) of the Former Act, and fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
The provisions then in force continue to govern fixed assets tax imposed on specified warehouses, ancillary machinery and equipment and specified sheds prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2009 to the Effective Date.
平成二十一年四月一日から施行日までの間に新設され、又は増設された旧法附則第十五条第一項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。
The provisions then in force continue to govern fixed assets tax imposed on houses used as off-street parking facilities prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2007 to the Effective Date.
旧法附則第十五条第五項に規定する路外駐車場の用に供する家屋で平成十九年四月一日から施行日までの間に設置されたもの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 specified greening facilities prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2005 to the Effective Date.
平成十七年四月一日から施行日までの間に新設された旧法附則第十五条第六項に規定する特定緑化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 depreciable assets prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to the Effective Date.
平成十八年四月一日から施行日までの間に取得された旧法附則第十五条第七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 houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1990 to the Effective Date.
平成二年一月二日から施行日までの間に取得された旧法附則第十五条第八項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。
The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2009 to the Effective Date.
平成二十一年四月一日から施行日までの間に新設された旧法附則第十五条第十四項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 equipment prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2010 to the Effective Date.
平成二十二年四月一日から施行日までの間に新設された旧法附則第十五条第十五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。
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2010 to the Effective Date.
平成二十二年四月一日から施行日までの間に新設された旧法附則第十五条第十六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。
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 (18) of the Supplementary Provisions of the Former Act.
旧法附則第十五条第十八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 (19) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2003 to the Effective Date.
平成十五年四月一日から施行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 (24) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2009 to the day before the Effective Date.
平成二十一年四月一日から施行日の前日までの間に取得された旧法附則第十五条第二十四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 station buildings, etc. prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006) to the Effective Date.
高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）の施行の日から施行日までの間に取得された旧法附則第十五条第二十六項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 vehicles prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2000 to the Effective Date.
平成十二年四月一日から施行日までの間に取得された旧法附則第十五条第二十七項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 vehicles prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from April 1, 2005 to the Effective Date.
平成十七年四月一日から施行日までの間に新たに製造された旧法附則第十五条第二十九項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 houses and depreciable assets prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (ix) of the Supplementary Provisions that were newly acquired during the period from April 1, 2003 to the day before the date specified in that item.
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2009 to the Effective Date.
平成二十一年四月一日から施行日までの間に設置された旧法附則第十五条第三十二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。
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (xii) of the Supplementary Provisions that were acquired during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports (Act No. 45 of 2005) to the day before the date specified in that item.
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2010 to the Effective Date.
平成二十二年四月一日から施行日までの間に新設された旧法附則第十五条第三十七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。
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2007 to the Effective Date.
平成十九年四月一日から施行日までの間に新たに取得された旧法附則第十五条第三十九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。
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (viii) of the Supplementary Provisions that was newly acquired during the period from April 1, 2009 to the day before the date specified in that item.
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15-8, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 1999 to the Effective Date.
平成十一年四月一日から施行日までの間に新築された旧法附則第十五条の八第三項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。
The provisions then in force continue to govern fixed assets tax imposed on rental houses that are high-quality rental housing for elderly persons prescribed in Article 15-8, paragraph (4) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (x) of the Supplementary Provisions that were newly constructed during the period from the date of enforcement of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) to the day before the date specified in that item.
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from October 23, 2004 to the Effective Date.
平成十六年十月二十三日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第三項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。
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from March 25, 2007 to the Effective Date.
平成十九年三月二十五日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第四項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。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 25, 2007 to the Effective Date.
平成十九年三月二十五日から施行日までの間に取得され、又は改良された旧法附則第十六条の二第五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 depreciable assets prescribed in Article 16-2, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from July 16, 2007 to the Effective Date.
平成十九年七月十六日から施行日までの間に取得され、又は改良された旧法附則第十六条の二第七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。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 83 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 83 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
the Effective Datemachine translation
「施行日」
The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (5)