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Supplementary Provisions, Article 36Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act

第三十六条(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)

The provisions of , as amended by the provisions of , apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.

の規定による改正後のの規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五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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