Local Tax Act
Supplementary Provisions, Article 35-3-4, paragraph (3)
附則第三十五条の三の四第三項
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
With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-4, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-4, paragraph (2)".
前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の四第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。
- Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 35-3-5, paragraph (3) and reworded
With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article
35-3-435-3-5, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article35-3-435-3-5, paragraph (2)".前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則
第三十五条の三の四第三十五条の三の五第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。