1 article
Supplementary Provisions, Article 2Application of Provisions on Individual Enterprise Tax and Fixed Assets Tax
第二条（個人の事業税及び固定資産税に関する規定の適用）
The provisions of Articles 72-21, 350 and 351 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply from local tax for fiscal year 1959.
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.
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 76 of 1959.
Short name set inSupplementary Provisions, Article 2, paragraph (1)