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Supplementary Provisions, Article 16Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十六条（地方税法の一部改正に伴う経過措置）
For fixed assets tax or city planning tax imposed on the fixed assets prescribed in Article 349-3, paragraph (19) of the Local Tax Act prior to its amendment by the provisions of the preceding Article that were acquired by January 1, 1982, the provisions then in force continue to govern only for fixed assets tax or city planning tax for fiscal year 1982.
昭和五十七年一月一日までに取得された前条の規定による改正前の地方税法第三百四十九条の三第十九項に規定する固定資産に対して課する固定資産税又は都市計画税については、昭和五十七年度分の固定資産税又は都市計画税に限り、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.