Supplementary Provisions, Article 24, paragraph (1)（地方税法の一部改正に伴う経過措置）Transitional Measures Accompanying Partial Amendment of the Local Tax ActAdded
The provisions of Articles 703-4 and 703-5 of the Local Tax Act as amended by the provisions of Article 7 (excluding the amending provision listed in Article 1, item (vi) of the Supplementary Provisions) apply to national health insurance tax for fiscal year 2027 and subsequent fiscal years, and the provisions then in force continue to govern national health insurance tax for fiscal years up to fiscal year 2026.
第七条の規定（附則第一条第六号に掲げる改正規定を除く。）による改正後の地方税法第七百三条の四及び第七百三条の五の規定は、令和九年度以後の年度分の国民健康保険税について適用し、令和八年度分までの国民健康保険税については、なお従前の例による。