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Supplementary Provisions, Article 12Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十二条（地方税法の一部改正に伴う経過措置）
The provisions of Article 348, paragraph (2), item (xiii) of the Local Tax Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.
前条の規定による改正後の地方税法第三百四十八条第二項第十三号の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.