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Supplementary Provisions, Article 17Transitional Measures Concerning Fixed Assets Tax

第十七条（固定資産税に関する経過措置）

Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2015 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2014 and earlier fiscal years, 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、平成二十七年度以後の年度分の固定資産税について適用し、平成二十六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 respect to the application of Article 349-3, paragraph (32) of the Local Tax Act to depreciable assets prescribed in that paragraph that were transferred from the Japan Science and Technology Agency, National Research and Development Agency, the words "one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter" in that paragraph are deemed to be replaced with "one-half of the price that is to be the tax base of the fixed assets tax pertaining to those depreciable assets, only for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets".

地方税法第三百四十九条の三第三十二項に規定する償却資産のうち、国立研究開発法人科学技術振興機構から譲渡を受けたものに係る同項の規定の適用については、同項中「ついては、当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については、当該償却資産の価格の三分の二」とあるのは、「限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一」とする。

The provisions of Article 349-3-2, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.

新法第三百四十九条の三の二第一項の規定は、平成二十八年度以後の年度分の固定資産税について適用し、平成二十七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 15, paragraphs (9) and (10) of the Supplementary Provisions of the New Act apply to rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the New Act that are acquired on or after the Effective Date.

及びの規定は、施行日以後に取得されるに規定する雨水貯留浸透施設について適用する。

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 the date of enforcement of the through March 31, 2015, the provisions then in force continue to govern.

の施行の日から平成二十七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 the agreement evacuation houses prescribed in of the Supplementary Provisions of the Former Act (limited to the portion for agreement evacuation use) pertaining to a management agreement prescribed in that was concluded during the period from the date of enforcement of the through March 31, 2015, the provisions then in force continue to govern.

の施行の日から平成二十七年三月三十一日までの間に締結されたに規定する管理協定に係るに規定する協定避難家屋（協定避難用部分に限る。）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 the depreciable assets prescribed in of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters through March 31, 2015, the provisions then in force continue to govern.

津波防災地域づくりに関する法律の施行の日から平成二十七年三月三十一日までの間に締結されたに規定する管理協定に係る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 machinery prescribed in of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2013 through March 31, 2015, the provisions then in force continue to govern.

平成二十五年四月一日から平成二十七年三月三十一日までの間に取得されたに規定する機械類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 acquired during the period from April 1, 2014 through the day preceding the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the provisions then in force continue to govern.

平成二十六年四月一日から附則第一条第十一号に掲げる規定の施行の日の前日までの間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。

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, 2012 through March 31, 2015, the provisions then in force continue to govern.

平成二十四年四月一日から平成二十七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 the former farmland prescribed in of the Supplementary Provisions of the Former Act, among the land used as the site of rental housing prescribed in that was newly constructed during the period from April 1, 2006 through March 31, 2015, the provisions then in force continue to govern.

平成十八年四月一日から平成二十七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の敷地の用に供する土地のうちに規定する旧農地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 that is serviced housing for the elderly prescribed in of the Supplementary Provisions of the Former Act and was newly constructed during the period from the date of enforcement of the through March 31, 2015, the provisions then in force continue to govern.

の施行の日から平成二十七年三月三十一日までの間に新築されたに規定するサービス付き高齢者向け住宅であ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。

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