Supplementary Provisions, Article 11
第十一条
Of the provisions of the 1967 Act, those relating to the income levy imposed under Article 328 of the 1967 Act apply to severance pay or other such compensation prescribed in Article 328 of the 1967 Act that is to be paid on or after January 1, 1967, and the provisions then in force continue to govern that severance pay or other such compensation to be paid before that date.
四十二年法の規定中第三百二十八条の規定によつて課する所得割に関する部分は、昭和四十二年一月一日以後に支払われるべき同条に規定する退職手当等について適用し、同日前に支払われるべき当該退職手当等については、なお従前の例による。
The provisions of the 1967 Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed under Article 328 of the 1967 Act) apply from individual municipal inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1966.
四十二年法の規定中個人の市町村民税に関する部分（四十二年法第三百二十八条の規定によつて課する所得割に関する規定を除く。）は、昭和四十二年度分の個人の市町村民税から適用し、昭和四十一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。
the 1967 Actmachine translation
「四十二年法」
This Act as amended by Article 2 of Act No. 40 of 1966.
Short name set inSupplementary Provisions, Article 4, paragraph (1)