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Supplementary Provisions, Article 14Transitional Measures Concerning Fixed Assets Tax

第十四条（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 2020 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2019, 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、令和二年度以後の年度分の固定資産税について適用し、令和元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 343, paragraph (4) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2020, the provisions then in force continue to govern.

新法第三百四十三条第四項の規定は、令和三年度以後の年度分の固定資産税について適用し、令和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 of Article 343, paragraph (5) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years.

新法第三百四十三条第五項の規定は、令和三年度以後の年度分の固定資産税について適用する。

With regard to fixed assets tax imposed on depreciable assets prescribed in of the Former Act that were newly constructed before the Effective Date, the provisions then in force continue to govern.

施行日前に新たに建設された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 and equipment prescribed in of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.

施行日前に取得されたに規定する機械及び装置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 384-3 of the New Act apply to a person who comes to know, on or after the date of enforcement of the Municipal Ordinance under that Article, that he or she is the current owner prescribed in that Article.

新法第三百八十四条の三の規定は、同条の条例の施行の日以後に、同条に規定する現所有者であることを知った者について適用する。

With regard to 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 the date of enforcement of the to March 31, 2020, the provisions then in force continue to govern.

の施行の日から令和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。

With regard to 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, 2018 to March 31, 2020, the provisions then in force continue to govern.

平成三十年四月一日から令和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。

With regard to fixed assets tax imposed on depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.

平成二十六年四月一日から令和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 vehicles prescribed in of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the date of enforcement of the to March 31, 2020, the provisions then in force continue to govern.

の施行の日から令和二年三月三十一日までの間に新たに製造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。

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 April 1, 2004 to March 31, 2020, the provisions then in force continue to govern.

平成十六年四月一日から令和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。

With regard to fixed assets tax imposed on machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly installed during the period from the date of enforcement of the to March 31, 2020, the provisions then in force continue to govern.

の施行の日から令和二年三月三十一日までの間に新設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。

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 provisions listed in to March 31, 2020, the provisions then in force continue to govern.

に掲げる規定の施行の日から令和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。

With regard to fixed assets tax imposed on specified renewable energy power generation facilities prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2018 to March 31, 2020, the provisions then in force continue to govern.

平成三十年四月一日から令和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 basic broadcasting facilities, specified terrestrial basic broadcasting station, etc. facilities, or basic broadcasting station facilities prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.

平成二十六年四月一日から令和二年三月三十一日までの間に取得されたに規定する基幹放送設備若しくは特定地上基幹放送局等設備又は基幹放送局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 machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.

平成二十六年四月一日から令和二年三月三十一日までの間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。

With regard to fixed assets tax imposed on houses and depreciable assets prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern.

平成二十八年四月一日から令和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。

For the purpose of applying the provisions of the entry for , , , , , and , and of the Supplementary Provisions in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for , , , , , and , and of the Supplementary Provisions in the table in Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act, during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, the phrase ", (47) and (48)" in those provisions is deemed to be replaced with "and (47)".

施行日から附則第一条第七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、、、、、及び、並びにの項及び新法附則第十七条の二第六項の表、、、、、及び、並びにの項の規定の適用については、これらの規定中「、及び」とあるのは、「及び」とする。

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