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Supplementary Provisions, Article 9Application of Provisions on Municipal Inhabitant Tax

第九条(市町村民税に関する規定の適用)

The provisions of the New Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1963.

新法中個人の市町村民税に関する規定は、昭和三十九年度分の個人の市町村民税から適用し、昭和三十八年度分までの個人の市町村民税については、なお従前の例による。

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