The provisions of Article 703-4, paragraph (1) of the Local Tax Act as amended by the provisions of Article 10 (limited to the part pertaining to item (i)) apply to national health insurance tax for the fiscal year following the fiscal year that includes the Item 9 Effective Date (hereinafter in this Article referred to as the "effective year") (the effective year, where the Item 9 Effective Date falls on the first day of a fiscal year) and thereafter, and for national health insurance tax through the effective year (the fiscal year preceding the effective year, where the Item 9 Effective Date falls on the first day of a fiscal year), the provisions then in force continue to govern.
第十条の規定による改正後の地方税法第七百三条の四第一項（第一号に係る部分に限る。）の規定は、第九号施行日の属する年度（以下この条において「施行年度」という。）の翌年度（第九号施行日が年度の初日に当たる場合は、施行年度）以後の年度分の国民健康保険税について適用し、施行年度（第九号施行日が年度の初日に当たる場合は、施行年度の前年度）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。