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Supplementary Provisions, Article 34Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第三十四条(地方税法の一部改正に伴う経過措置)

The provisions of Article 34, paragraph (1), item (v) of the New Local Tax Act (referred to as the "New Local Tax Act" in the following paragraph) as amended by the provisions of apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2002.

の規定による改正後の地方税法(次項において「新地方税法」という。)第三十四条第一項第五号の規定は、平成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、平成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 314-2, paragraph (1), item (v) of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2002.

新地方税法第三百十四条の二第一項第五号の規定は、平成十五年度以後の年度分の個人の市町村民税について適用し、平成十四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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