附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
第六条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act
With regard to fixed assets tax imposed on machinery and facilities, etc. prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article that were acquired between the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989) and the day preceding the date of enforcement of this Act, the provisions then in force continue to govern.
繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号）の施行の日からこの法律の施行の日の前日までに取得された前条の規定による改正前の地方税法附則第十五条第四項に規定する機械設備等に対して課する固定資産税については、なお従前の例による。