Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax
第二条（道府県民税に関する経過措置）
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.
別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三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。
The provisions of Article 32, paragraph (11) and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.
新法第三十二条第十一項及び第四十五条の二第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五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。
The provisions of Article 50-7, paragraph (1) of the New Act apply to the retirement income return prescribed in Article 50-6, paragraph (1), item (i) of the New Act that is submitted on or after January 1, 2013.
新法第五十条の七第一項の規定は、平成二十五年一月一日以後に提出する新法第五十条の六第一項第一号に規定する退職所得申告書について適用する。
retirement income returnmachine translation
「退職所得申告書」
The return that a person receiving severance pay or other such compensation (退職手当等) files with the municipal mayor through the payer under Article 50-7, paragraph 1 or Article 328-7, paragraph 1, stating among other things whether other such pay has already been paid to them in the same year.
Short name set inArticle 50-6, paragraph (1), item (i)· applies only in this article and in Article 50-7, paragraphs (2) and (3)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 17 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (1)