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Local Tax Act

Supplementary Provisions, Article 33-2-2, paragraph (2)

附則第三十三条の二の二第二項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-2, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".

    前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。

  2. Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 33-2-3, paragraph (2) and reworded

    With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-233-2-3, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".

    前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第三十三条の二の三第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。

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