第十一条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 11Transitional Measures Accompanying Partial Amendment of the Local Tax Act
The provisions of Article 348, paragraph (2) of the Local Tax Act as amended by the preceding Article (limited to the part relating to item (xiii)) apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of this Act (or that day, where the date of enforcement is January 1) and for subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax up to the fiscal year preceding that fiscal year.
前条の規定による改正後の地方税法第三百四十八条第二項（第十三号に係る部分に限る。）の規定は、この法律の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用し、当該年度の前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。