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）
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern.
別段の定めがあるものを除き、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は、平成七年度以後の年度分の個人の道府県民税について適用し、平成六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 Article 34, paragraph (1), item (x)-2 of the New Act, for individual prefectural inhabitant tax for fiscal year 1995 only, in that item, "760,000 yen" is deemed to be replaced with "700,000 yen"; in item (x)-2, (a)(1) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen"; in item (x)-2, (a)(2) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen" and "330,000 yen" is deemed to be replaced with "300,000 yen"; in item (x)-2, (b)(1) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen"; in item (x)-2, (b)(2) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen", "750,000 yen" is deemed to be replaced with "650,000 yen", and "from 380,000 yen" is deemed to be replaced with "from 320,000 yen"; and in item (x)-2, (b)(3) of that paragraph, "750,000 yen" is deemed to be replaced with "650,000 yen" and "30,000 yen" is deemed to be replaced with "50,000 yen".
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 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, 1995, and with regard 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) and Article 32, paragraph (4), item (i) of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1995, 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並びに第三十二条第四項第一号の規定は、平成八年度以後の年度分の個人の道府県民税について適用し、平成七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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 111 of 1994.
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 Article 1 of Act No. 111 of 1994; 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 1995.
Defined inSupplementary Provisions, Article 2, paragraph (3)· applies only in this paragraph