附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on January 1, 1987.
この法律は、昭和六十二年一月一日から施行する。
第九条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 9Transitional Measures Accompanying Partial Amendment of the Local Tax Act
The provisions of Article 348, paragraph (2), item (xxi) of the Local Tax Act prior to its amendment by the provisions of the preceding Article remain in force with respect to the houses and depreciable assets, among the fixed assets prescribed in that item, that the Japan Fire Equipment Inspection Institute acquired by December 31, 1986.
日本消防検定協会が昭和六十一年十二月三十一日までに取得した前条の規定による改正前の地方税法第三百四十八条第二項第二十一号に規定する固定資産のうち家屋及び償却資産については、同号の規定は、なおその効力を有する。
In the case of the preceding paragraph, with respect to the houses prescribed in that paragraph that the Japan Fire Equipment Inspection Institute acquired by December 31, 1986, Article 702-2, paragraph (2) of the Local Tax Act is applied with the phrase "Article 348, paragraphs (2) through (4)" in that paragraph deemed to be replaced with "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to its amendment by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Fire Service Act and the Fire and Disaster Management Organization Act (Act No. 20 of 1986)".
前項の場合において、日本消防検定協会が昭和六十一年十二月三十一日までに取得した同項に規定する家屋については、地方税法第七百二条の二第二項中「第三百四十八条第二項から第四項まで」とあるのは、「消防法及び消防組織法の一部を改正する法律（昭和六十一年法律第二十号）附則第八条の規定による改正前の地方税法第三百四十八条第二項及び第三項」として、同項の規定を適用する。