Supplementary Provisions, Article 34Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
第三十四条(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 8, 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.
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八条第三項の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六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。