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Supplementary Provisions

附 則

This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation.

この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。

is amended as follows.

の一部を次のように改正する。

The provisions of Article 16, paragraphs (2) and (5) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding paragraph apply, from fixed assets tax for fiscal year 1976, to houses prescribed in that were newly constructed on or after the day on which this Act comes into effect.

前項の規定による改正後の及びの規定は、この法律の施行の日以後において新築されたに規定する家屋について、昭和五十一年度分の固定資産税から適用する。

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