1 article
Supplementary Provisions, Article 15-5Special Provisions on Matters Registered in the Fixed Assets Tax Ledger
第十五条の五（固定資産課税台帳の登録事項の特例）
In addition to what is specified in Article 381, paragraphs (1) through (6), the mayor of a municipality must, for fixed assets subject to the application of Articles 15 through 15-3-2 of the Supplementary Provisions, register in the fixed assets tax ledger the amount treated as the tax base of the fixed assets tax under those provisions.
市町村長は、第三百八十一条第一項から第六項までに定めるもののほか、附則第十五条から第十五条の三の二までの規定の適用を受ける固定資産については、これらの規定により固定資産税の課税標準とされる額を固定資産課税台帳に登録しなければならない。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.