Supplementary Provisions, Article 12
第十二条
The provisions of Article 349-3, paragraph (15) of the New Act apply to the machinery and facilities, etc. prescribed in that paragraph that are newly established on or after January 2, 1963, and the provisions of paragraph (16) of that Article apply to the vehicles prescribed in that paragraph that are acquired on or after that date, in each case from fixed assets tax for fiscal year 1964.
新法第三百四十九条の三第十五項の規定は昭和三十八年一月二日以後において新設された同項に規定する機械設備等について、同条第十六項の規定は同日以後において取得された同項に規定する車両について、それぞれ昭和三十九年度分の固定資産税から適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 29 of 1964.
Short name set inSupplementary Provisions, Article 2, paragraph (1)