Supplementary Provisions, Article 21Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
第二十一条(地方税法等の一部を改正する法律の一部改正に伴う経過措置)
The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article apply to fixed assets tax or city planning tax for fiscal year 1996, and with regard to fixed assets tax or city planning tax for fiscal years 1994 and 1995, the provisions then in force continue to govern.
前条の規定による改正後の地方税法等の一部を改正する法律附則第九条第三項の規定は、平成八年度分の固定資産税又は都市計画税について適用し、平成六年度分及び平成七年度分の固定資産税又は都市計画税については、なお従前の例による。