Supplementary Provisions, Article 8Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
第八条（道府県法定外普通税に関する経過措置）
The provisions of Article 259, paragraph (1) of the New Act apply to the establishment or modification, prescribed in that paragraph, of prefectural non-statutory ordinary tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 259 of the Former Act, of prefectural non-statutory ordinary tax pertaining to a request for consultation that is actually being made under the provisions of that Article at the time of enforcement of this Act.
新法第二百五十九条第一項の規定は、施行日以後に同条の規定によりされる協議の申出に係る道府県法定外普通税の同項に規定する新設又は変更について適用し、この法律の施行の際現に旧法第二百五十九条の規定によりされている協議の申出に係る道府県法定外普通税の同条に規定する新設又は変更については、なお従前の例による。
The provisions of Article 259, paragraph (2) of the New Act apply to the enactment of a Prefectural Ordinance establishing or modifying prefectural non-statutory ordinary tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Prefectural Ordinance establishing or modifying prefectural non-statutory ordinary tax for which the assembly passed a resolution before the Effective Date.
新法第二百五十九条第二項の規定は、施行日以後に議会の議決がされる道府県法定外普通税の新設又は変更をする旨の条例の制定について適用し、施行日前に議会の議決がされた道府県法定外普通税の新設又は変更をする旨の条例の制定については、なお従前の例による。
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 17 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2004, which the supplementary provisions (附則) of Act No. 17 of 2004 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 17 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (7)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.