Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (12)
附則第三十四条の二第十二項
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
In force today
The following applies to the income levy of prefectural inhabitant tax or municipal inhabitant tax that comes to be imposed pursuant to the preceding paragraph:
前項の規定により課されることとなる道府県民税又は市町村民税の所得割については、次に定めるところによる。