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Supplementary Provisions, Article 21

第二十一条

With regard to fixed assets tax imposed on machinery and equipment, etc. prescribed in prior to amendment by the provisions of (hereinafter referred to in this Article as "machinery and equipment, etc.") that small and medium-sized business operators, etc. prescribed in (hereinafter referred to in this Article as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in ; the same applies hereinafter in this Article) during the period from April 1, 2017 through March 31, 2019 (hereinafter referred to in this Article as the "application period") (including, where small and medium-sized business operators, etc. took delivery during the application period by a lease transaction of machinery and equipment, etc. that fall under the equipment for improving management capability, etc. prescribed in and that were acquired within the application period by a person who conducts a business of delivering and allowing the use of machinery and equipment, etc. under a contract pertaining to a lease transaction prescribed in (hereinafter referred to in this Article as a "lease transaction"), that machinery and equipment, etc.), the provisions then in force continue to govern.

平成二十九年四月一日から平成三十一年三月三十一日までの期間(以下この条において「適用期間」という。)にの規定による改正前のに規定する中小事業者等(以下この条において「中小事業者等」という。)が取得(に規定する取得をいう。以下この条において同じ。)をしたに規定する機械装置等(以下この条において「機械装置等」という。)(中小事業者等が、に規定するリース取引(以下この条において「リース取引」という。)に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をしたに規定する経営力向上設備等に該当する機械装置等を、適用期間内にリース取引により引渡しを受けた場合における当該機械装置等を含む。)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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