Supplementary Provisions, Article 41

The provisions of Article 349-5 of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets used for a single factory, power station or substation constructed on or after January 2, 1960 (hereinafter in this Article collectively referred to as a "single factory") (including facilities added to a single factory on or after that date that are found to be similar to a single factory), and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets used for a single factory or power station constructed on or before January 1, 1960.