Supplementary Provisions, Article 15Application of Provisions on Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc. for 1969
第十五条（昭和四十四年分の長期譲渡所得等に係る道府県民税及び市町村民税の課税の特例に関する規定の適用）
The provisions of Article 34 or 35 of the Supplementary Provisions of the New Act also apply, in a case where the provisions of Article 31 or 32 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of Article 8 of the Supplementary Provisions of that amending Act, are applicable, to individual prefectural inhabitant tax and municipal inhabitant tax for the following fiscal year after the year in which they are applicable. In this case, the phrase "from fiscal year 1971" in Article 34, paragraph (1) or Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "from fiscal year 1970", and the phrase "for fiscal year 1971" with "for fiscal year 1970 and for fiscal year 1971".
新法附則第三十四条又は第三十五条の規定は、租税特別措置法の一部を改正する法律附則第八条の規定により適用される同法による改正後の租税特別措置法第三十一条又は第三十二条の規定の適用がある場合には、その適用がある年の翌年度分の個人の道府県民税及び市町村民税についても、適用する。この場合において、新法附則第三十四条第一項又は第三十五条第一項中「昭和四十六年度から」とあるのは「昭和四十五年度から」と、「昭和四十六年度分」とあるのは「昭和四十五年度分、昭和四十六年度分」とする。
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)