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 1997, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1996, 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、平成九年度以後の年度分の個人の道府県民税について適用し、平成八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 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, 1998, 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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
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. 9 of 1997; 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 1998.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this paragraph