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Supplementary Provisions, Article 11Application of Provisions on Fixed Assets Tax

第十一条(固定資産税に関する規定の適用)

The provisions of Article 348, paragraph (2) of the New Act apply from fixed assets tax for fiscal year 1964, and the provisions then in force continue to govern fixed assets tax through fiscal year 1963.

新法第三百四十八条第二項の規定は、昭和三十九年度分の固定資産税から適用し、昭和三十八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。

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