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Supplementary Provisions, Article 3-2Adjustment Provisions Accompanying the Partial Amendment of the Local Tax Act

第三条の二(地方税法の一部改正に伴う調整規定)

If the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions precedes the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. ___ of 2011), the phrase " of the Supplementary Provisions" in that item is deemed to be replaced with " of the Supplementary Provisions" and the phrase " of the Supplementary Provisions" with " of the Supplementary Provisions", and in , in the provisions amending , the phrase " of the Supplementary Provisions" is deemed to be replaced with " of the Supplementary Provisions", in the provisions amending , the phrase "" with "", in the provisions amending , the phrase " of the Supplementary Provisions" with " of the Supplementary Provisions", and in the provisions amending , the phrase "" with "".

附則第一条第一号に掲げる規定の施行の日が地方税法等の一部を改正する法律(平成二十三年法律第   号)の施行の日前である場合には、同号中「」とあるのは「」と、「」とあるのは「」とし、のうち、の改正規定中「」とあるのは「」と、の改正規定中「」とあるのは「」と、の改正規定中「」とあるのは「」と、の改正規定中「」とあるのは「」とする。

In the case under the preceding paragraph, if the date of enforcement of this Act is after the date of enforcement of the , then in as read with the terms replaced pursuant to the preceding paragraph, in the provisions amending , the phrase " of the Supplementary Provisions" is deemed to be replaced with " of the Supplementary Provisions", in the provisions amending , the phrase "" with "", in the provisions amending , the phrase " of the Supplementary Provisions" with " of the Supplementary Provisions", and in the provisions amending , the phrase "" with "".

前項の場合において、この法律の施行の日が現下の厳しい経の施行の日後であるときには、前項の規定により読み替えられたのうち、の改正規定中「」とあるのは「」と、の改正規定中「」とあるのは「」と、の改正規定中「」とあるのは「」と、の改正規定中「」とあるのは「」とする。

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