Supplementary Provisions, Article 13
第十三条
With regard to the application of the provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act (including where those provisions are applied with replaced terms pursuant to the second sentence of the preceding Article; the same applies hereinafter in this Article) during the period from the Partial Effective Date to March 31, 2020, the phrase "10/22" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act is deemed to be replaced with "10/17", and the phrase "12/22" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act with "7/17".
一部施行日から令和二年三月三十一日までの間における元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四から第七十二条の百十六まで（これらの規定を前条後段の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用については、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「二十二分の十」とあるのは「十七分の十」と、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「二十二分の十二」とあるのは「十七分の七」とする。
With regard to the application of the provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act during the period from April 1, 2020 to March 31, 2021, the phrase "10/22" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act is deemed to be replaced with "10/21", and the phrase "12/22" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act with "11/21".
令和二年四月一日から令和三年三月三十一日までの間における元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四から第七十二条の百十六までの規定の適用については、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「二十二分の十」とあるのは「二十一分の十」と、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「二十二分の十二」とあるのは「二十一分の十一」とする。
Partial Effective Datemachine translation
「一部施行日」
1 October 2019, the date set in Article 1, item 3 of the supplementary provisions (附則) of Act No. 69 of 2012, from which the parts of the Local Tax Act as amended by Article 2 of that Act on the local consumption tax (地方消費税) apply.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
2019 New Local Tax Actmachine translation
「元年新地方税法」
This Act as amended by Article 2 of Act No. 69 of 2012.
Short name set inSupplementary Provisions, Article 8, paragraph (1)