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Supplementary Provisions, Article 43Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第四十三条(地方税法の一部改正に伴う経過措置)

The provisions of the Local Tax Act as amended by the provisions of apply to national health insurance tax for fiscal year 2007 and thereafter, and, for national health insurance tax for fiscal year 2006 and earlier, the provisions then in force continue to govern.

の規定による改正後の地方税法の規定は、平成十九年度以後の年度分の国民健康保険税について適用し、平成十八年度分までの国民健康保険税については、なお従前の例による。

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