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Supplementary Provisions, Article 31

第三十一条

The provisions of Article 348, paragraph (2), item (ii)-4 of the New Act apply, from fixed assets tax for fiscal year 1962, to tunnels constructed on or after January 2, 1960.

の規定は、昭和三十五年一月二日以後において建設されたトンネルについて、昭和三十七年度分の固定資産税から適用する。

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