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Supplementary Provisions, Article 35

第三十五条

The provisions of Article 349-3, paragraphs (15) and (16) of the New Act apply, from fixed assets tax for fiscal year 1962, to machinery and facilities, etc. prescribed in those provisions that were newly established on or after January 2, 1961.

新法第三百四十九条の三第十五項及び第十六項の規定は、昭和三十六年一月二日以後において新設されたこれらの規定に規定する機械設備等について、昭和三十七年度分の固定資産税から適用する。

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