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Supplementary Provisions, Article 14Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act

第十四条(地方税法の一部を改正する法律の一部改正に伴う経過措置)

With regard to fixed assets tax up to fiscal year 1995 imposed on aircraft prescribed in prior to amendment by the provisions of that entered service between January 2, 1965 and January 1, 1974, the provisions then in force continue to govern.

昭和四十年一月二日から昭和四十九年一月一日までの間において就航したの規定による改正前のに規定する航空機に対して課する平成七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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