Supplementary Provisions, Article 17Transitional Measures Accompanying Partial Amendment of the Local Tax Act

The provisions of the Local Tax Act as amended by the provisions of the preceding Article concerning fixed assets tax and city planning tax apply to fixed assets tax and city planning tax for the fiscal year that includes April 1 of the year following the year in which the date of enforcement of this Act falls and thereafter, and the provisions then in force continue to govern fixed assets tax and city planning tax up to the fiscal year preceding that fiscal year.