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Supplementary Provisions, Article 10Application of Provisions on Fixed Assets Tax

第十条(固定資産税に関する規定の適用)

Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1968, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1967.

別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和四十三年度分の固定資産税から適用し、昭和四十二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。

The provisions of Article 350, paragraphs (2) and (3) of the New Act apply from fixed assets tax for fiscal year 1969.

新法第三百五十条第二項及びの規定は、昭和四十四年度分の固定資産税から適用する。

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