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 by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1976, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1975.
第一条の規定による改正後の地方税法（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（新法附則第四条第二項の規定を除く。）は、昭和五十一年度分の個人の道府県民税から適用し、昭和五十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。
The provisions of Article 52, paragraphs (1) and (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1976 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph.
新法第五十二条第一項及び第四項の規定は、昭和五十一年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第五項の期間に係る法人の道府県民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の道府県民税については、なお従前の例による。
In the case where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern prefectural inhabitant tax that the corporation paid, or should have paid, as the prefectural inhabitant tax relating to that return.
法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る道府県民税として納付した、又は納付すべきであつた道府県民税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1976.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1976, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (2)