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Local Tax Act

地方税法(ちほうぜいほう)

Supplementary Provisions

The law as Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025) leaves it, with the words it changes marked.

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Supplementary Provisions

Supplementary Provisions, Article 54附則第五十四条Caption added

Transitional Measures Accompanying the Partial Amendment of the Local Tax Act, etc.

地方税法等の一部改正に伴う経過措置

2 changes in this article
Supplementary Provisions, Article 54, paragraph (1)(地方税法等の一部改正に伴う経過措置)Transitional Measures Accompanying the Partial Amendment of the Local Tax Act, etc.Added

With regard to the former Coal Mining Pension Fund, the provisions of the following Acts prior to amendment by the provisions of Article 43, the provisions of Article 44 (limited to the amending provisions set forth in Article 1, paragraph (1), item (xv)) and the provisions of Articles 45 through the preceding Article remain in force from the Item 15 Effective Date until the time of registration of the completion of liquidation of that former Coal Mining Pension Fund.

旧石炭鉱業年金基金については、附則第四十三条の規定、附則第四十四条の規定(附則第一条第一項第十五号に掲げる改正規定に限る。)及び附則第四十五条から前条までの規定による改正前の次に掲げる法律の規定は、第十五号施行日から当該旧石炭鉱業年金基金の清算結了の登記の時までの間は、なおその効力を有する。

Supplementary Provisions, Article 54, paragraph (1), item (i)(地方税法等の一部改正に伴う経過措置)Transitional Measures Accompanying the Partial Amendment of the Local Tax Act, etc.Added

Article 72-5, paragraph (1), item (v) of the Local Tax Act (limited to the part pertaining to the Coal Mining Pension Fund)

地方税法第七十二条の五第一項第五号(石炭鉱業年金基金に係る部分に限る。)

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