1 article
Supplementary Provisions, Article 23Treatment of Local Tax Imposed, or That Should Have Been Imposed, Under the Provisions of the Local Tax Act Before Amendment
第二十三条（改正前の地方税法の規定に基づいて課し、又は課すべきであつた地方税の取扱い）
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