Supplementary Provisions, Article 3Application of Provisions on Prefectural Inhabitant Tax
第三条（道府県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 prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1975, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1974.
別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和五十年度分の個人の道府県民税から適用し、昭和四十九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 1975, the phrase "300,000 yen" in that item is deemed to be replaced with "275,000 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、昭和五十年度分の個人の道府県民税に限り、同号中「三十万円」とあるのは、「二十七万五千円」とする。
Except as otherwise specially provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date.
the New Actmachine translation
「新法」
This Act as amended by Act No. 18 of 1975.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1975, which the supplementary provisions (附則) of Act No. 18 of 1975 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)