閣法第201回第55号:地方税法等の一部を改正する法律案 - #91
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理由
新型コロナウイルス感染症及びそのまん延防止のための措置が納税者等に及ぼす影響の緩和を図るため、個人住民税、不動産取得税、自動車税、固定資産税等に係る特例措置を講ずるとともに、固定資産税等の減収を補塡する措置を講ずる等の必要がある。これが、この法律案を提出する理由である。
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