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Supplementary Provisions, Article 2Application of Provisions on Prefectural Inhabitant Tax

第二条(道府県民税に関する規定の適用)

The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1971, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1970.

改正後の地方税法(以下「新法」という。)の規定中個人の道府県民税に関する部分は、昭和四十六年度分の個人の道府県民税から適用し、昭和四十五年度分までの個人の道府県民税については、なお従前の例による。

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