Supplementary Provisions, Article 9Transitional Measures Concerning Fixed Assets Tax
第九条（固定資産税に関する経過措置）
Except as otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2025 and thereafter, and for fixed assets tax for fiscal year 2024 and earlier, 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、令和七年度以後の年度分の固定資産税について適用し、令和六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。
For fixed assets tax imposed on the 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, 2024 to the day before the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, the provisions then in force continue to govern.
令和六年四月一日から附則第一条第六号に掲げる規定の施行の日の前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。
For fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly manufactured or improved during the period from April 1, 2019 to March 31, 2025, the provisions then in force continue to govern.
平成三十一年四月一日から令和七年三月三十一日までの間に新たに製造され、又は改良された旧法附則第十五条第十二項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。
For fixed assets tax imposed on the specified depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were improved during the period from April 1, 2018 to the day before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.
平成三十年四月一日から附則第一条第五号に掲げる規定の施行の日の前日までの間に改良された旧法附則第十五条第二十九項に規定する特定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 fixed assets tax imposed on the land and depreciable assets used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
令和三年四月一日から令和七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三十三項に規定する対象特定公共施設等の用に供する土地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 fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) to March 31, 2025, the provisions then in force continue to govern.
特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）の施行の日から令和七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三十九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。
For fixed assets tax imposed on the machinery and equipment, etc. (hereinafter in this paragraph referred to as "machinery and equipment, etc.") prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that a small and medium-sized business operator, etc. prescribed in that paragraph (hereinafter in this paragraph referred to as a "small and medium-sized business operator, etc.") acquired (meaning the acquisition prescribed in paragraph (44) of that Article; the same applies hereinafter in this paragraph) during the period from April 1, 2023 to March 31, 2025 (hereinafter in this paragraph referred to as the "application period") (including, where a small and medium-sized business operator, etc. took delivery by a lease transaction (meaning the lease transaction prescribed in paragraph (44) of that Article; hereinafter in this paragraph referred to as a "lease transaction") within the application period of machinery and equipment, etc. that falls under the advanced equipment, etc. prescribed in paragraph (44) of that Article and that was acquired within the application period by a person who carries on the business of delivering machinery and equipment, etc. for use pursuant to a contract pertaining to the lease transaction, that machinery and equipment, etc.), the provisions then in force continue to govern.
令和五年四月一日から令和七年三月三十一日までの期間（以下この項において「適用期間」という。）内に旧法附則第十五条第四十四項に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条第四十四項に規定する取得をいう。以下この項において同じ。）をした同条第四十四項に規定する機械装置等（以下この項において「機械装置等」という。）（中小事業者等が、同条第四十四項に規定するリース取引（以下この項において「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同条第四十四項に規定する先端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。
For fixed assets tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
令和三年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十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、なお従前の例による。
For fixed assets tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.
令和五年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の三第十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、なお従前の例による。
For fixed assets tax imposed on the depreciable assets prescribed in Article 16-3, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.
令和五年四月一日から令和七年三月三十一日までの間に取得（共有持分の取得を含む。）又は改良が行われた旧法附則第十六条の三第十一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。
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. 7 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 2025 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)
lease transactionmachine translation
「リース取引」
A lease transaction (リース取引) as defined in Article 64-2, paragraph 3 of the Corporation Tax Act: a lease of an asset, other than a land lease without transfer of ownership or another lease a Cabinet Order (政令) excludes, that cannot be cancelled during its term (or is treated as such) and under which the lessee substantially enjoys the asset's economic benefits and bears the costs of using it.
Short name set inSupplementary Provisions, Article 9, paragraph (7)· applies only in this paragraph
small and medium-sized business operators, etc.machine translation
「中小事業者等」
A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 6 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 19, item 7 of that Act, as Article 15, paragraph 44 of the supplementary provisions (附則) of the Local Tax Act defined the term before Act No. 7 of 2025 amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (7)· applies only in this paragraph
acquisitionmachine translation
「取得」
An acquisition (取得) of machinery and equipment by a small or medium-sized business, etc. (中小事業者等), limited to items never yet used in a business, as Article 15, paragraph 44 of the supplementary provisions (附則) of the Local Tax Act defined it before Act No. 7 of 2025 amended it.
Defined inSupplementary Provisions, Article 9, paragraph (7)· applies only in this paragraph
machinery and equipment, etc.machine translation
「機械装置等」
Machinery and equipment, etc. as defined in Article 15, paragraph 44 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 7 of 2025 amended it: machinery and equipment, tools, furniture and fixtures, and building fixtures (other than those that work as one with a house, unless Article 343, paragraph 10 deems them assets other than houses) that are advanced equipment (先端設備等), acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2023 to 31 March 2025 under a certified advanced equipment introduction plan (認定先端設備等導入計画).
Short name set inSupplementary Provisions, Article 9, paragraph (7)· applies only in this paragraph
application periodmachine translation
「適用期間」
The period from 1 April 2023 to 31 March 2025; the fixed assets tax (固定資産税) on machinery and equipment, etc. (機械装置等) that small and medium-sized businesses, etc. (中小事業者等) as defined in Article 15, paragraph 44 of the supplementary provisions (附則) of the Local Tax Act as it stood before Article 1 of Act No. 7 of 2025 amended it acquired within it stays under the former rules.
Short name set inSupplementary Provisions, Article 9, paragraph (7)· applies only in this paragraph