Supplementary Provisions, Article 10
第十条
The provisions of Article 72-17, paragraphs (4) and (5) of the New Act apply from the amount of loss caused by a disaster prescribed in Article 72-17, paragraph (5) of the New Act that occurred on or after January 1, 1962, and the provisions then in force continue to govern the amount of loss on disaster-stricken inventory assets that arose before that date and the amount of loss under Article 72-17, paragraph (6) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act").
新法第七十二条の十七第四項及び第五項の規定は、昭和三十七年一月一日以後に発生した同条第五項の災害による損失の金額から適用し、同日前に生じた被災たな卸資産の損失の金額及びこの法律による改正前の地方税法（以下「旧法」という。）第七十二条の十七第六項の損失の金額については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 51 of 1962.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 51 of 1962 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)