Supplementary Provisions, Article 11Transitional Measures Accompanying Partial Amendment of the Local Tax Act

The provisions of Article 348, paragraph (2) of the Local Tax Act as amended by the preceding Article (limited to the part relating to item (xiii)) apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of this Act (or that day, where the date of enforcement is January 1) and for subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax up to the fiscal year preceding that fiscal year.