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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

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

この法律は、公布の日から起算して一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 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第六条(地方税法の一部改正に伴う経過措置)

With regard to fixed assets tax imposed on machinery and facilities, etc. prescribed in prior to amendment by the provisions of that were acquired between the date of enforcement of the and the day preceding the date of enforcement of this Act, the provisions then in force continue to govern.

の施行の日からこの法律の施行の日の前日までに取得されたの規定による改正前のに規定する機械設備等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。

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