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Supplementary Provisions

附 則

This Act comes into effect on the date of promulgation; provided, however, that the provisions of of the Supplementary Provisions come into effect on the date specified by Cabinet Order on or before March 31, 1986.

この法律は、公布の日から施行する。ただし、の規定は、昭和六十一年三月三十一日までの間において政令で定める日から施行する。

The provisions of Article 349-3 of the Local Tax Act as amended by the provisions of apply to fixed assets tax for fiscal year 1986 and subsequent fiscal years, and for fixed assets tax up to and including that for fiscal year 1985, the provisions then in force continue to govern.

の規定による改正後の地方税法第三百四十九条の三の規定は、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十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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