Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第六条（地方税法の一部改正に伴う経過措置）
The provisions of Article 15, paragraph (21) of the Supplementary Provisions of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act" in this Article) apply to fixed assets tax and city planning tax for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date" in this Article) (or that day, where the Effective Date is January 1; the same applies hereinafter in this Article) onward, imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the New Local Tax Act that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax and city planning tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Local Tax Act prior to amendment by the preceding Article (referred to as the "Former Local Tax Act" in the following paragraph) that were acquired during the period from April 1, 2020 to the day preceding the Effective Date.
前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）附則第十五条第二十一項の規定は、この法律の施行の日（以下この条において「施行日」という。）以後に取得される同項に規定する家屋及び償却資産に対して課する施行日の属する年の翌年の一月一日（施行日が一月一日である場合には、同日。以下この条において同じ。）を賦課期日とする年度以後の年度分の固定資産税及び都市計画税について適用し、令和二年四月一日から施行日の前日までの間に取得された前条の規定による改正前の地方税法（次項において「旧地方税法」という。）附則第十五条第二十一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及び都市計画税については、なお従前の例による。
The provisions of Article 15, paragraph (28) of the Supplementary Provisions of the New Local Tax Act apply to fixed assets tax and city planning tax for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the Effective Date onward, imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the New Local Tax Act that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax and city planning tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Local Tax Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013) to the day preceding the Effective Date.
新地方税法附則第十五条第二十八項の規定は、施行日以後に取得される同項に規定する家屋及び償却資産に対して課する施行日の属する年の翌年の一月一日を賦課期日とする年度以後の年度分の固定資産税及び都市計画税について適用し、港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第一号に掲げる規定の施行の日から施行日の前日までの間に取得された旧地方税法附則第十五条第二十八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及び都市計画税については、なお従前の例による。
The provisions of Article 15, paragraph (45) of the Supplementary Provisions of the New Local Tax Act apply to fixed assets tax for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the Effective Date onward, imposed on depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the New Local Tax Act that are acquired on or after the Effective Date.
新地方税法附則第十五条第四十五項の規定は、施行日以後に取得される同項に規定する償却資産に対して課する施行日の属する年の翌年の一月一日を賦課期日とする年度以後の年度分の固定資産税について適用する。
New Local Tax Actmachine translation
「新地方税法」
This Act as amended by Act No. 87 of 2022.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this article
the Effective Datemachine translation
「施行日」
The date Act No. 87 of 2022, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this article
Former Local Tax Actmachine translation
「旧地方税法」
In Article 6 of the supplementary provisions (附則) of Act No. 87 of 2022, the Local Tax Act as it stood before Article 5 of those supplementary provisions amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (2)