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Supplementary Provisions, Article 25Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.

第二十五条(地方税法等の一部を改正する法律の一部改正に伴う経過措置)

The provisions of , , and as amended by the provisions of apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.

の規定による改正後の、、及びの規定は、平成十二年度以後の年度分の固定資産税について適用し、平成十一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。

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