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Supplementary Provisions, Article 73Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第七十三条(地方税法の一部改正に伴う経過措置)

The provisions of Article 348, paragraph (2), items (xi)-4 and (xiii) and paragraph (4) of that Article of the Local Tax Act as amended by the provisions of apply to fixed assets tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1997.

の規定による改正後の地方税法第三百四十八条第二項第十一号の四及び第十三号並びに同条第四項の規定は、平成十年度以後の年度分の固定資産税について適用し、平成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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