Supplementary Provisions, Article 6Transitional Measures Concerning Municipal Inhabitant Tax
第六条（市町村民税に関する経過措置）
The provisions of Article 314-7, paragraphs (1) and (2) of the New Act and Article 5-5, paragraph (2) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 314-7, paragraph (1) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after January 1, 2011.
新法第三百十四条の七第一項及び第二項、附則第五条の五第二項並びに附則第五条の六第二項の規定は、市町村民税の所得割の納税義務者が平成二十三年一月一日以後に支出する新法第三百十四条の七第一項各号に掲げる寄附金について適用する。
A person who intends to make the application under Article 314-7, paragraph (3) of the New Act may make that application in accordance with the rules of that paragraph even before January 1, 2012.
新法第三百十四条の七第三項の規定による申出をしようとする者は、平成二十四年一月一日前においても、同項の例により、その申出をすることができる。
The provisions of Article 317-2, paragraphs (1) and (5) of the New Act apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.
新法第三百十七条の二第一項及び第五項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三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。
The provisions of Article 6, paragraphs (4) and (5) of the Supplementary Provisions of the New 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 on income relating to tax-exempt raised cattle prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Former Act.
新法附則第六条第四項及び第五項の規定は、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、旧法附則第六条第四項に規定する免税対象飼育牛に係る所得に係る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。
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-2 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), apply to corporate municipal inhabitant tax for business years beginning on or after April 1, 2011 (excluding business years that ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years beginning on or after April 1, 2011 (excluding consolidated business years that ended before the Effective Date), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before April 1, 2011 (including business years that began on or after that date and ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before April 1, 2011 (including consolidated business years that began on or after that date and ended before the Effective Date).
新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十二の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の二の規定に係る部分に限る。）並びに新法附則第八条第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、平成二十三年四月一日以後に開始する事業年度（施行日前に終了した事業年度を除く。）分の法人の市町村民税及び同年四月一日以後に開始する連結事業年度（施行日前に終了した連結事業年度を除く。）分の法人の市町村民税について適用し、同年四月一日前に開始した事業年度（同日以後に開始し、施行日前に終了した事業年度を含む。）分の法人の市町村民税及び同年四月一日前に開始した連結事業年度（同日以後に開始し、施行日前に終了した連結事業年度を含む。）分の法人の市町村民税については、なお従前の例による。
For the application of Article 8, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, in Article 8, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "and Article 68-9 of the Act on Special Measures Concerning Taxation," is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation and", the word "並びに" (and, joining larger groups) in the phrase "and the Act on Special Measures Concerning Taxation" followed by a closing quotation mark is deemed to be replaced with "及び" (and, joining smaller groups), in paragraph (5) of that Article, the phrase ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article) and Article 42-12" is deemed to be replaced with "and the provisions of Article 42-12", and the phrase "and Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" is deemed to be replaced with "the provisions", and in paragraph (6) of that Article, the phrase ", Article 68-15 and Article 68-15-2" is deemed to be replaced with "and Article 68-9 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", and the phrase "and Article 68-15" is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation".
施行日から附則第一条第六号に定める日の前日までの間における新法附則第八条第三項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、新法附則第八条第三項中「並びに租税特別措置法第六十八条の九、」とあるのは「並びに租税特別措置法第六十八条の九及び」と、「並びに租税特別措置法」」とあるのは「及び租税特別措置法」」と、同条第五項中「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）及び第四十二条の十二」とあるのは「及び第四十二条の十二の規定」と、「及び第四十二条の十一（同条第一項、第六項及び第七項を除く。）」とあるのは「の規定」と、同条第六項中「、第六十八条の十五及び第六十八条の十五の二」とあるのは「並びに租税特別措置法第六十八条の九及び第六十八条の十五の二」と、「及び第六十八条の十五」とあるのは「及び租税特別措置法第六十八条の九」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 83 of 2011.
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. 83 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
the Effective Datemachine translation
「施行日」
The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (5)