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Supplementary Provisions

附 則

This Act comes into effect on the date of promulgation.

この法律は、公布の日から施行する。

The provisions of Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of , with respect to the offices and warehouses owned and used by an association, federation or central association under the Act on Securing of Liquor Tax and on Liquor Business Associations, apply from fixed assets tax for fiscal year 1965, and for fixed assets tax up to fiscal year 1964, the provisions then in force continue to govern.

の規定による改正後の地方税法第三百四十八条第四項中酒税の保全及び酒類業組合等に関する法律による組合、連合会又は中央会が所有し、かつ、使用する事務所及び倉庫に関する部分は、昭和四十年度分の固定資産税から適用し、昭和三十九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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