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Supplementary Provisions, Article 30Application of Provisions on Fixed Assets Tax

第三十条(固定資産税に関する規定の適用)

The provisions of the New Act concerning fixed assets tax apply, except as otherwise specially provided in these Supplementary Provisions, from fixed assets tax for fiscal year 1962, and the provisions then in force continue to govern fixed assets tax through fiscal year 1961.

新法中固定資産税に関する規定は、この附則に特別の定めがある場合を除くほか、昭和三十七年度分の固定資産税から適用し、昭和三十六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。

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