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Supplementary Provisions, Article 2Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第二条(地方税法の一部改正に伴う経過措置)

With regard to the application of the provisions of Article 358-2 of the Local Tax Act as amended by the provisions of (referred to as the "New Local Tax Act" in the following paragraph) during the period from the day on which this Act comes into effect to December 31, 2002, in , the phrase "inspection under the provisions of , keeping under the provisions of , inspection under the provisions of , preparation under the provisions of , public inspection under the provisions of , preparation under the provisions of , and " is deemed to be replaced with "keeping under the provisions of , and and ", and the phrase ", " is deemed to be replaced with "".

この法律の施行の日から平成十四年十二月三十一日までの間における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。)の規定の適用については、中「の規定による閲覧、の規定による備付け、の規定による閲覧、の規定による作成、の規定による縦覧、の規定による作成及び」とあるのは「の規定による備付け並びに及び」と、「、」とあるのは「」とする。

With regard to the application of the provisions of Article 358-2 of the New Local Tax Act during the period from January 1, 2003 to March 31, 2003, in , the phrase "inspection under the provisions of , keeping under the provisions of , inspection under the provisions of " is deemed to be replaced with "keeping under the provisions of ", and the phrase ", " is deemed to be replaced with "".

平成十五年一月一日から同年三月三十一日までの間におけるの規定の適用については、中「の規定による閲覧、の規定による備付け、の規定による閲覧」とあるのは「の規定による備付け」と、「、」とあるのは「」とする。

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