1 article
Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Local Government Finance Act
第二十三条（地方税法及び地方財政法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, paragraphs (4) and (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.
前条の規定による改正後の地方税法及び地方財政法の一部を改正する法律附則第九条第四項及び第五項の規定は、平成十二年度以後の年度分の固定資産税について適用し、平成十一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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.