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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 provided for in the following paragraph, the provisions of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1999.

次項に定めるものを除き、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、平成十二年度以後の年度分の個人の道府県民税について適用し、平成十一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 35-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2000.

新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の道府県民税について適用し、平成十二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 24, paragraph (5) and Article 53, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 2000 (hereinafter referred to as the "Effective Date").

新法第二十四条第五項及び第五十三条第一項の規定は、平成十二年四月一日(以下「施行日」という。)以後に終了する事業年度分の法人の道府県民税について適用する。

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