Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
この法律は、公布の日から起算して六月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。
Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十四条（地方税法の一部改正に伴う経過措置）
With respect to the houses and depreciable assets among the fixed assets prescribed in Article 348, paragraph (2), item (xxiii)-3 of the Local Tax Act prior to amendment by the provisions of the preceding Article that the Small Craft Inspection Organization acquired by the day preceding the date of enforcement of this Act, the provisions of that item remain in force.
小型船舶検査機構がこの法律の施行の日の前日までに取得した前条の規定による改正前の地方税法第三百四十八条第二項第二十三号の三に規定する固定資産のうち家屋及び償却資産については、同号の規定は、なおその効力を有する。
In the case referred to in the preceding paragraph, with respect to the houses prescribed in that paragraph that the Small Craft Inspection Organization acquired by the date prescribed in that paragraph, the provisions of Article 702-2, paragraph (2) of the Local Tax Act are applied by deeming "Article 348, paragraphs (2) through (4)" in that paragraph to be "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to amendment by the provisions of Article 13 of the Supplementary Provisions of the Act Partially Amending the Ship Safety Act and the Road Transport Vehicle Act (Act No. 40 of 1987)".
前項の場合において、小型船舶検査機構が同項に規定する日までに取得した同項に規定する家屋については、地方税法第七百二条の二第二項中「第三百四十八条第二項から第四項まで」とあるのは、「船舶安全法及び道路運送車両法の一部を改正する法律（昭和六十二年法律第四十号）附則第十三条の規定による改正前の地方税法第三百四十八条第二項及び第三項」として、同項の規定を適用する。
The provisions of the preceding two paragraphs apply mutatis mutandis to the Light Motor Vehicle Inspection Organization. In this case, "Article 348, paragraph (2), item (xxiii)-3" in paragraph (1) is deemed to be replaced with "Article 348, paragraph (2), item (xxiii)-2".