Supplementary Provisions, Article 19
第十九条
In applying the provisions of Article 73-14, paragraphs (6) and (7), Article 73-21, paragraph (2) and Article 73-27-2, paragraph (1) of the New Act, and paragraph (11) of the Supplementary Provisions of the New Act, in the case where real property is acquired before January 1, 1964, the phrase "in accordance with the fixed asset valuation standards under Article 388, paragraph (1)" in those provisions is deemed to be replaced with "in conformity with the standards of valuation, and the method and procedures for carrying out valuation, indicated under the provisions of Article 388, paragraph (3) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 51 of 1962)".
昭和三十九年一月一日前において不動産を取得した場合における新法第七十三条の十四第六項及び第七項、第七十三条の二十一第二項、第七十三条の二十七の二第一項並びに附則第十一項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準によつて」とあるのは、「地方税法の一部を改正する法律（昭和三十七年法律第五十一号）による改正前の地方税法第三百八十八条第三項の規定によつて示された評価の基準並びに評価の実施の方法及び手続に準じて」とする。
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 51 of 1962.
Short name set inSupplementary Provisions, Article 2, paragraph (1)