1 article
Supplementary Provisions, Article 38Application of Provisions on Fixed Assets Tax
第三十八条（固定資産税に関する規定の適用）
The provisions of the New Act concerning fixed assets tax apply, except as otherwise specially provided in these Supplementary Provisions, from fixed assets tax for fiscal year 1961, and the provisions then in force continue to govern fixed assets tax through fiscal year 1960.
新法中固定資産税に関する規定は、この附則に特別の定めがある場合を除くほか、昭和三十六年度分の固定資産税から適用し、昭和三十五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。
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.
the New Actmachine translation
「新法」
This Act as amended by Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)