第十四条
Supplementary Provisions, Article 14
The provisions of Article 382-4 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to the inspection of the fixed assets tax ledger (including one for which a measure under the proviso to Article 382-2, paragraph (1) of that Act has been taken) or a copy thereof under Article 382-2 of that Act, the inspection of the owner-indexed land ledger or owner-indexed house ledger or copies thereof under Article 387, paragraph (3) or (4) of that Act, or the issuance of a certificate under Article 20-10 or Article 382-3 of that Act (including one for which a measure under the proviso to Article 382-3 has been taken) made on or after the date of enforcement of the provisions set forth in that item.
附則第一条第十号に掲げる規定による改正後の地方税法第三百八十二条の四の規定は、同号に掲げる規定の施行の日以後にされる同法第三百八十二条の二の規定による固定資産課税台帳（同条第一項ただし書の規定による措置を講じたものを含む。）若しくはその写しの閲覧若しくは同法第三百八十七条第三項若しくは第四項の規定による土地名寄帳若しくは家屋名寄帳若しくはそれらの写しの閲覧又は同法第二十条の十若しくは第三百八十二条の三の規定による証明書（同条ただし書の規定による措置を講じたものを含む。）の交付について適用する。