Supplementary Provisions, Article 5Transitional Measures Concerning Fixed Assets Tax
第五条（固定資産税に関する経過措置）
The provisions of Article 348, paragraph (2), item (ii) of the New Act apply to fixed assets tax for fiscal year 1986 and thereafter, and for fixed assets tax up to fiscal year 1985, the provisions then in force continue to govern.
新法第三百四十八条第二項第二号の規定は、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十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。
For fixed assets tax imposed on offices and warehouses owned and used by a salt industry association prescribed in Article 348, paragraph (4) of the Former Act (limited to those existing at the time of enforcement of this Act), the provisions then in force continue to govern.
旧法第三百四十八条第四項に規定する塩業組合（この法律の施行の際現に存するものに限る。）が所有し、かつ、使用する事務所及び倉庫に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (31) of the New Act and Article 15, paragraph (28) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1986 and thereafter.
新法第三百四十九条の三第三十一項及び新法附則第十五条第二十八項の規定は、昭和六十一年度以後の年度分の固定資産税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 88 of 1984.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 88 of 1984 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)