1 article
Supplementary Provisions, Article 16Partial Amendment of the Local Tax Act
第十六条（地方税法の一部改正）
The Local Tax Act is partially amended as follows.
地方税法の一部を次のように改正する。
The land tax ledger and house tax ledger under the provisions of the Local Tax Act prior to amendment under the preceding paragraph are deemed to be the land tax ledger and house tax ledger under the provisions of the Local Tax Act as amended under that paragraph.
With respect to local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act prior to amendment under paragraph (1), the provisions then in force continue to govern.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law