Supplementary Provisions, Article 39
第三十九条
The provisions of Article 349-3, paragraph (3) of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1960.
新法第三百四十九条の三第三項の規定は、昭和三十五年一月二日以後において新設された同法同条同項の償却資産について、昭和三十六年度分の固定資産税から適用する。
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)