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Supplementary Provisions, Article 2Transitional Measures Concerning Fixed Assets Tax and City Planning Tax

第二条(固定資産税及び都市計画税に関する経過措置)

The provisions of Article 16-2 of the Supplementary Provisions of the Local Tax Act as amended apply to fixed assets tax and city planning tax for fiscal year 1996 and thereafter.

改正後のの規定は、平成八年度以後の年度分の固定資産税及び都市計画税について適用する。

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