Supplementary Provisions, Article 12Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十二条（地方税法の一部改正に伴う経過措置）
The provisions of Article 45-2 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Local Tax Act") apply to individual prefectural inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2012.
前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）第四十五条の二の規定は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四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。
With regard to donations related to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that are made to a former certified specified non-profit corporation in the case of application by deeming pursuant to Article 10, paragraph (6) of the Supplementary Provisions, those donations are deemed to be donations related to specified non-profit activities prescribed in Article 37-2, paragraph (1), item (iii) of the New Local Tax Act, and the provisions of that paragraph apply.
附則第十条第六項の規定によりみなして適用する場合における旧認定特定非営利活動法人に対する新租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金については、新地方税法第三十七条の二第一項第三号に規定する特定非営利活動に関する寄附金とみなして、同項の規定を適用する。
A former certified specified non-profit corporation is deemed to be a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities, and the provisions of Article 45-2 of the New Local Tax Act apply.
旧認定特定非営利活動法人については、新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新地方税法第四十五条の二の規定を適用する。
The provisions of Article 317-2 of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2012.
新地方税法第三百十七条の二の規定は、平成二十五年度以後の年度分の個人の市町村民税について適用し、平成二十四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。
With regard to donations related to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that are made to a former certified specified non-profit corporation in the case of application by deeming pursuant to Article 10, paragraph (6) of the Supplementary Provisions, those donations are deemed to be donations related to specified non-profit activities prescribed in Article 314-7, paragraph (1), item (iii) of the New Local Tax Act, and the provisions of that paragraph apply.
附則第十条第六項の規定によりみなして適用する場合における旧認定特定非営利活動法人に対する新租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金については、新地方税法第三百十四条の七第一項第三号に規定する特定非営利活動に関する寄附金とみなして、同項の規定を適用する。
A former certified specified non-profit corporation is deemed to be a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities, and the provisions of Article 317-2 of the New Local Tax Act apply.
旧認定特定非営利活動法人については、新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新地方税法第三百十七条の二の規定を適用する。
New Local Tax Actmachine translation
「新地方税法」
This Act as amended by Act No. 70 of 2011.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this article