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 provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, 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、昭和六十四年度以後の年度分の個人の道府県民税について適用し、昭和六十三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 Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1989, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
The provisions of Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i) and Article 34 of the New Act apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.
新法第二十三条第一項第七号及び第八号、第三十二条第四項第一号並びに第三十四条の規定は、昭和六十五年度以後の年度分の個人の道府県民税について適用し、昭和六十四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。
The provisions of Article 35-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax relating to the transfer, made by a person liable for the income levy of prefectural inhabitant tax on or after April 1, 1989, of shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "Act on Special Measures Concerning Taxation as Amended" in Article 9, paragraph (4) of the Supplementary Provisions) as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988).
新法附則第三十五条の二の規定は、道府県民税の所得割の納税義務者が昭和六十四年四月一日以後に行う所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。附則第九条第四項において「改正後の租税特別措置法」という。）第三十七条の十第一項に規定する株式等の譲渡に係る個人の道府県民税について適用する。
The provisions of Article 33 of the Former Act remain in force with respect to individual prefectural inhabitant tax up to that for fiscal year 1989.
旧法第三十三条の規定は、昭和六十四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 New Actmachine translation
「新法」
This Act as amended by Act No. 110 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 110 of 1988 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation (退職手当等) as defined in Article 50-2 of the Local Tax Act as amended by Act No. 110 of 1988; amended Article 50-4 and Appended Table 1 apply to the income levy (所得割) on such pay due on or after 1 January 1989.
Defined inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph
Act on Special Measures Concerning Taxation as Amendedmachine translation
「改正後の租税特別措置法」
In the supplementary provisions (附則) of Act No. 110 of 1988, the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988).
Short name set inSupplementary Provisions, Article 3, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 9, paragraph (4)