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 where otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax through fiscal 2023.
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、令和六年度以後の年度分の固定資産税について適用し、令和五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 then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024.
令和四年四月一日から令和六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一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。
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024.
令和四年四月一日から令和六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。
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2020 to March 31, 2024.
令和二年四月一日から令和六年三月三十一日までの間に新設された旧法附則第十五条第十八項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。
The provisions then in force continue to govern fixed assets tax imposed on specified renewable energy power generation facilities prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2020 to March 31, 2024.
令和二年四月一日から令和六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二十五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。
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to government subsidies prescribed in that paragraph that were received during the period from April 1, 2017 to March 31, 2024.
平成二十九年四月一日から令和六年三月三十一日までの間に受けた旧法附則第十五条第三十二項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定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。
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for facilities for improving amenity of stay, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were developed during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024.
都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日から令和六年三月三十一日までの間に整備された旧法附則第十五条第三十九項に規定する滞在快適性等向上施設等の用に供する固定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。
The provisions then in force continue to govern fixed assets tax imposed on housing prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2022 to March 31, 2024.
令和四年四月一日から令和六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六第二項に規定する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。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In Articles 3, 20 and 29 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 20 and 29