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Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条(道府県民税に関する経過措置)

The provisions of Article 34 of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply from individual prefectural inhabitant tax for fiscal year 1979, and for individual prefectural inhabitant tax up to fiscal year 1978, the provisions then in force continue to govern.

の規定による改正後の地方税法(以下「新法」という。)第三十四条の規定は、昭和五十四年度分の個人の道府県民税から適用し、昭和五十三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 prior to amendment by the provisions of (hereinafter referred to as the "Former Act") remain in force with respect to individual prefectural inhabitant tax up to fiscal year 1978.

の規定による改正前の地方税法(以下「旧法」という。)の規定は、昭和五十三年度分までの個人の道府県民税については、なおその効力を有する。

The provisions of Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 1980, and for individual prefectural inhabitant tax up to fiscal year 1979, the provisions then in force continue to govern.

新法附則第三十四条の二及び第三十四条の三の規定は、昭和五十五年度分の個人の道府県民税から適用し、昭和五十四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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