Supplementary Provisions, Article 20Transitional Measures Concerning Fixed Assets Tax
第二十条(固定資産税に関する経過措置)
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2017.
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、平成三十年度以後の年度分の固定資産税について適用し、平成二十九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 facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that are acquired during the period from April 1, 2016 through March 31, 2018, the provisions then in force continue to govern.
平成二十八年四月一日から平成三十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二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。
With regard to fixed assets tax imposed on a rainwater storage and infiltration facility prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that is acquired during the period from April 1, 2012 through March 31, 2018, the provisions then in force continue to govern.
平成二十四年四月一日から平成三十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八項に規定する雨水貯留浸透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 an agreed evacuation house prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act (limited to the agreed evacuation area prescribed in that paragraph) pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
平成二十七年四月一日から平成三十年三月三十一日までの間に締結された旧法附則第十五条第二十九項に規定する管理協定に係る同項に規定する協定避難家屋(同項に規定する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 a depreciable asset prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
平成二十七年四月一日から平成三十年三月三十一日までの間に締結された旧法附則第十五条第三十項に規定する管理協定に係る同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。
With regard to fixed assets tax imposed on specified renewable energy power generation equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that is newly acquired during the period from April 1, 2016 through March 31, 2018, the provisions then in force continue to govern.
平成二十八年四月一日から平成三十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三十二項に規定する特定再生可能エネルギー発電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 a depreciable asset prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that is improved during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
平成二十七年四月一日から平成三十年三月三十一日までの間に改良された旧法附則第十五条第四十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。
With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that is newly constructed during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
平成二十七年四月一日から平成三十年三月三十一日までの間に新築された旧法附則第十五条の八第一項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 former farmland prescribed in Article 15-8, paragraph (2) of the Supplementary Provisions of the Former Act, out of land used as the site of rental housing prescribed in that paragraph that is newly constructed during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
平成二十七年四月一日から平成三十年三月三十一日までの間に新築された旧法附則第十五条の八第二項に規定する貸家住宅の敷地の用に供する土地のうち同項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。
The provisions of Article 19-2, Article 19-2-2, and Article 22, paragraphs (2) through (11) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2018.
新法附則第十九条の二、第十九条の二の二及び第二十二条第二項から第十一項までの規定は、令和元年度以後の年度分の固定資産税について適用し、平成三十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。
With regard to fixed assets tax imposed on a house prescribed in Article 56-2, paragraph (1) of the Supplementary Provisions of the Former Act that is acquired during the period from May 2, 2011 through March 31, 2018, the provisions of that Article remain in force.
平成二十三年五月二日から平成三十年三月三十一日までの間に取得された旧法附則第五十六条の二第一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、同条の規定は、なおその効力を有する。
With regard to the application of the provisions of the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44), (45) and (48), Article 15-2, paragraph (2) and Article 15-3 in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44), (45) and (48), Article 15-2, paragraph (2) and Article 15-3 in the table in paragraph (6) of that Article, during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions, the phrase "(44), (45) and (48)" in those provisions is deemed to be replaced with "(44) and (45)".
施行日から附則第一条第十三号に掲げる規定の施行の日の前日までの間における新法附則第十七条の二第五項の表附則第十五条第十三項、第十九項、第二十二項、第二十三項、第二十六項、第四十二項、第四十四項、第四十五項及び第四十八項、第十五条の二第二項並びに第十五条の三の項及び新法附則第十七条の二第六項の表附則第十五条第十三項、第十九項、第二十二項、第二十三項、第二十六項、第四十二項、第四十四項、第四十五項及び第四十八項、第十五条の二第二項並びに第十五条の三の項の規定の適用については、これらの規定中「、第四十五項及び第四十八項」とあるのは、「及び第四十五項」とする。
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. 3 of 2018.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 3 of 2018, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 3 of 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (7)