第十九条（地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律の一部改正に伴う経過措置）
Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc.
The provisions of Article 3, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc., as amended by the provisions of the preceding Article, apply to fixed assets tax for fiscal years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.
前条の規定による改正後の地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律附則第三条第十項の規定は、平成四年度以後の年度分の固定資産税について適用し、平成三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。