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Supplementary Provisions, Article 5Transitional Measures Concerning Municipal Inhabitant Tax

第五条(市町村民税に関する経過措置)

The provisions of Article 310 and Article 314-3 of the New Act and Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1997.

新法第三百十条及び第三百十四条の三並びに新法附則第三条の三第三項及び第四項の規定は、平成十年度以後の年度分の個人の市町村民税について適用し、平成九年度分までの個人の市町村民税については、なお従前の例による。

The provisions of Article 314-2 of the New Act and Articles 33-3 through 34-2, Article 34-3 and Article 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1998.

新法第三百十四条の二並びに新法附則第三十三条の三から第三十四条の二まで、第三十四条の三及び第三十五条の規定は、平成十一年度以後の年度分の個人の市町村民税について適用し、平成十年度分までの個人の市町村民税については、なお従前の例による。

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