第三十二条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 32Transitional Measures Accompanying Partial Amendment of the Local Tax Act
With regard to the application of Article 72-5, paragraph (1), item (v) and Article 348, paragraph (4) of the Local Tax Act as amended by the preceding Article to a continuing mutual aid society, the phrase "Pension Fund Association for Local Government Officials" in that item is deemed to be replaced with "Pension Fund Association for Local Government Officials, the continuing mutual aid society prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011)", and the phrase "and the Pension Fund Association for Local Government Officials" in Article 348, paragraph (4) is deemed to be replaced with ", the Pension Fund Association for Local Government Officials and the continuing mutual aid society prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act".
存続共済会に対する前条の規定による改正後の地方税法第七十二条の五第一項第五号及び第三百四十八条第四項の規定の適用については、同号中「地方公務員共済組合連合会」とあるのは「地方公務員共済組合連合会、地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第二十三条第一項第三号に規定する存続共済会」と、同項中「及び地方公務員共済組合連合会」とあるのは「、地方公務員共済組合連合会及び地方公務員等共済組合法の一部を改正する法律附則第二十三条第一項第三号に規定する存続共済会」とする。
The provisions of Article 348, paragraph (4) of the Local Tax Act as amended by the preceding Article and the provisions of the preceding paragraph (limited to the part relating to paragraph (4) of that Article) apply to fixed assets tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011.
前条の規定による改正後の地方税法第三百四十八条第四項及び前項の規定（同条第四項に係る部分に限る。）は、平成二十四年度分以後の年度分の固定資産税について適用し、平成二十三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。