Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax
第三条（道府県民税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.
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、昭和五十六年度分の個人の道府県民税から適用し、昭和五十五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。
At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before April 1, 1981 (hereinafter referred to as the "Effective Date"), a business that falls under the profit-making business prescribed in Article 25, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply.
この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が昭和五十六年四月一日（以下「施行日」という。）前から引き続き新法第二十五条第二項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。
The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after August 1, 1981 and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable by reason of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and for corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern.
新法第五十一条第一項の規定は、昭和五十六年八月一日以後に終了する事業年度分の法人の道府県民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額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。
Notwithstanding the provisions of the preceding paragraph, if 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 August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 57, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.
前項の規定にかかわらず、法人の昭和五十六年八月一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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。第六項において同じ。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書で、新法第五十七条第二項の規定の適用を受ける法人が提出するもの以外のものに限る。）の提出期限が同日前である場合には、その法人の当該申告書に係る道府県民税の法人税割として納付した、又は納付すべきであつた道府県民税の法人税割については、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 the Effective Date or for the period prescribed in Article 53, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern.
新法第五十二条第一項及び第四項の規定は、施行日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。
Notwithstanding the provisions of the preceding paragraph, if 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 a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.
前項の規定にかかわらず、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（法人税法第七十一条第一項の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る道府県民税の均等割として納付した、又は納付すべきであつた道府県民税の均等割については、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. 15 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1981, which the supplementary provisions (附則) of Act No. 15 of 1981 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (2)
health insurance society
健康保険組合
A corporation that runs the health insurance of the insured persons who are its members; it and the Japan Health Insurance Association (全国健康保険協会) are the two insurers of health insurance (Health Insurance Act, Articles 4, 6 and 9). It is made up of the employers of the workplaces it covers, the insured persons they employ and its insured persons with optional and continued coverage (Article 8). An employer that regularly employs at least the number of insured persons a Cabinet Order (政令) sets, or employers that reach that number together, may set one up: they draw up its constitution (規約) with the consent of at least half of the insured persons at each workplace concerned, and obtain the authorization of the Minister of Health, Labour and Welfare (Articles 11 and 12).
Written by AI using Health Insurance Act, Arts. 4, 6, 8, 9, 11, 12 as a reference.