Index: src/wp-includes/class-wp-post-type.php
===================================================================
--- src/wp-includes/class-wp-post-type.php	(revision 40123)
+++ src/wp-includes/class-wp-post-type.php	(working copy)
@@ -470,7 +470,7 @@
 			}
 		}

-		if ( false !== $args['rewrite'] && ( is_admin() || '' != get_option( 'permalink_structure' ) ) ) {
+		if ( false !== $args['rewrite'] && ( is_admin() || wp_installing() || '' != get_option( 'permalink_structure' ) ) ) {
 			if ( ! is_array( $args['rewrite'] ) ) {
 				$args['rewrite'] = array();
 			}
@@ -535,7 +535,7 @@
 			$wp->add_query_var( $this->query_var );
 		}

-		if ( false !== $this->rewrite && ( is_admin() || '' != get_option( 'permalink_structure' ) ) ) {
+		if ( false !== $this->rewrite && ( is_admin() || wp_installing() || '' != get_option( 'permalink_structure' ) ) ) {
 			if ( $this->hierarchical ) {
 				add_rewrite_tag( "%$this->name%", '(.+?)', $this->query_var ? "{$this->query_var}=" : "post_type=$this->name&pagename=" );
 			} else {
Index: src/wp-includes/class-wp-taxonomy.php
===================================================================
--- src/wp-includes/class-wp-taxonomy.php	(revision 40123)
+++ src/wp-includes/class-wp-taxonomy.php	(working copy)
@@ -275,7 +275,7 @@
 			$args['query_var'] = false;
 		}

-		if ( false !== $args['rewrite'] && ( is_admin() || '' != get_option( 'permalink_structure' ) ) ) {
+		if ( false !== $args['rewrite'] && ( is_admin() || wp_installing() || '' != get_option( 'permalink_structure' ) ) ) {
 			$args['rewrite'] = wp_parse_args( $args['rewrite'], array(
 				'with_front'   => true,
 				'hierarchical' => false,
@@ -360,7 +360,7 @@
 			$wp->add_query_var( $this->query_var );
 		}

-		if ( false !== $this->rewrite && ( is_admin() || '' != get_option( 'permalink_structure' ) ) ) {
+		if ( false !== $this->rewrite && ( is_admin() || wp_installing() || '' != get_option( 'permalink_structure' ) ) ) {
 			if ( $this->hierarchical && $this->rewrite['hierarchical'] ) {
 				$tag = '(.+?)';
 			} else {
