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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 concerning fixed assets tax (excluding the provisions of Article 374-2 of the New Act (including as applied mutatis mutandis pursuant to Article 745, paragraph (1) of the Local Tax Act)) apply to fixed assets tax for fiscal year 2026 and thereafter, and for fixed assets tax for fiscal year 2025 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（（地方税法第七百四十五条第一項において準用する場合を含む。）の規定を除く。）は、令和八年度以後の年度分の固定資産税について適用し、令和七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 prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item.

令和六年四月一日から附則第一条第十一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同号に掲げる規定による改正前の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 the vehicles prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2027, the provisions of remain in force. In this case, the phrase "March 31, 2026" in is deemed to be replaced with "March 31, 2027".

令和四年四月一日から令和九年三月三十一日までの間に取得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、の規定は、なおその効力を有する。この場合において、中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。

For fixed assets tax imposed on the machinery and other equipment prescribed in of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2024 to March 31, 2026, the provisions then in force continue to govern.

令和六年四月一日から令和八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。

For fixed assets tax imposed on the 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, 2024 to March 31, 2026, the provisions then in force continue to govern.

令和六年四月一日から令和八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。

For fixed assets tax imposed on the land prescribed in of the Supplementary Provisions of the Former Act for which a farmland intermediary management organization prescribed in acquired the farmland intermediary management right prescribed in during the period from April 1, 2016 to March 31, 2026, the provisions then in force continue to govern.

平成二十八年四月一日から令和八年三月三十一日までの間にに規定する農地中間管理機構がに規定する農地中間管理権を取得したに規定する土地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. 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, 2026, the provisions then in force continue to govern.

の施行の日から令和八年三月三十一日までの間に取得されたに規定する機械装置等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 refurbished performing arts venues prescribed in of the Supplementary Provisions of the Former Act for which the renovation work to improve convenience, etc. prescribed in was carried out during the period from April 1, 2018 to March 31, 2026, the provisions then in force continue to govern.

平成三十年四月一日から令和八年三月三十一日までの間にに規定する利便性等向上改修工事が行われたに規定する改修実演芸術公演施設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 the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the land prescribed in that paragraph that was acquired (including the acquisition of a share of co-ownership) during the period from April 1, 2026 to March 31, 2027, the phrase "disaster-stricken residential land (limited to that within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "disaster-stricken residential land".

令和八年四月一日から令和九年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた新法附則第五十六条第十項に規定する土地に対して課する固定資産税に係る同項の規定の適用については、同項中「被災住宅用地（福島県の区域内にあるものに限る。）」とあるのは、「被災住宅用地」とする。

For fixed assets tax imposed on the land prescribed in of the Supplementary Provisions of the Former Act that was acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.

平成二十三年三月十一日から令和八年三月三十一日までの間に取得（共有持分の取得を含む。）が行われたに規定する土地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 the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the houses prescribed in that paragraph that were acquired or reconstructed during the period from April 1, 2026 to March 31, 2027, the phrase "house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "house destroyed or damaged due to the Great East Japan Earthquake".

令和八年四月一日から令和九年三月三十一日までの間に取得され、又は改築された新法附則第五十六条第十一項に規定する家屋に対して課する固定資産税に係る同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。）」とあるのは、「家屋」とする。

For fixed assets tax imposed on the houses prescribed in of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.

平成二十三年三月十一日から令和八年三月三十一日までの間に取得され、又は改築された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 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, 2016 to March 31, 2027, the provisions of remain in force. In this case, the phrase "March 31, 2026" in is deemed to be replaced with "March 31, 2027", and the phrase " of the Supplementary Provisions (excluding )" is deemed to be replaced with " of the Supplementary Provisions (excluding )".

平成二十八年四月一日から令和九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、の規定は、なおその効力を有する。この場合において、中「令和八年三月三十一日」とあるのは「令和九年三月三十一日」と、「（を除く。）」とあるのは「（を除く。）」とする。

In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 56, paragraph (15) of the Supplementary Provisions of the New Act, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "the preceding paragraph or prior to amendment by the provisions of , which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act", and the phrase "Article 56, paragraph (14) of the Supplementary Provisions" is deemed to be replaced with "Article 56, paragraph (14) of the Supplementary Provisions or prior to amendment by the provisions of , which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act".

前項の規定の適用がある場合における新法附則第五十六条第十五項の規定の適用については、同項中「前項」とあるのは「前項又は地方税法等の一部を改正する法律（令和八年法律第二号）附則第十四条第十九項の規定によりなおその効力を有することとされたの規定による改正前の」と、「附則第五十六条第十四項」とあるのは「附則第五十六条第十四項若しくは地方税法等の一部を改正する法律（令和八年法律第二号）附則第十四条第十九項の規定によりなおその効力を有することとされたの規定による改正前の」とする。

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