1 article
Supplementary Provisions, Article 9Treatment of Local Tax Imposed, or That Should Have Been Imposed, Under the Provisions of the Former Act
第九条（旧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）
For local tax imposed, or that should have been imposed, under the provisions of the Former Act, 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
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 35 of 1965 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)