Supplementary Provisions, Article 11Application of Provisions on Municipal Inhabitant Tax
第十一条（市町村民税に関する規定の適用）
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1969, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1968.
別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和四十四年度分の個人の市町村民税から適用し、昭和四十三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 provisions of Article 313, paragraph (8) of the New Act apply to the amount of net loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of net loss arising in each year on or before 1967.
新法第三百十三条第八項の規定は、昭和四十三年以後の各年において生じた純損失の金額について適用し、昭和四十二年以前の各年において生じた純損失の金額については、なお従前の例による。
The provisions of Article 321-2, paragraph (3) of the New Act apply to delinquency charges relating to individual municipal inhabitant tax paid on or after the Effective Date.
新法第三百二十一条の二第三項の規定は、施行日以後に納付される個人の市町村民税に係る延滞金について適用する。
The provisions of Article 328-5, paragraph (3) of the New Act apply where remittances collected on or after the Effective Date are remitted, and the provisions then in force continue to govern remittances collected before that date. In this case, with regard to the application of the provisions of that paragraph to the remitting of remittances collected during the period from that date to May 31, 1969, the phrase "'file and pay in', and" in that paragraph is deemed to be replaced with "'file and pay in', 'June to November' with 'April to November', and".
filing and payment-inmachine translation
「申告納入」
A way of collecting a local tax in which the special collection agent (特別徴収義務者) declares the tax base and the amount of the tax it is to collect and pays the tax so declared in to the local government.
Defined inArticle 1, paragraph (1), item (xi)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 16 of 1969.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 16 of 1969, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)