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 1972, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1971.
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、昭和四十七年度分の個人の道府県民税から適用し、昭和四十六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。
With regard to the application of the provisions of Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen".
新法第三十二条第四項第一号の規定の適用については、昭和四十七年度分の個人の道府県民税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。
the New Actmachine translation
「新法」
This Act as amended by Act No. 11 of 1972.
Short name set inSupplementary Provisions, Article 2, paragraph (1)