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Supplementary Provisions, Article 3

第三条

The provisions of Article 72-87 of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act commences on or after the Effective Date, and where those taxable periods commenced before the Effective Date, the provisions then in force continue to govern.

新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十七の規定は、消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が施行日以後に開始する場合について適用し、これらの課税期間が施行日前に開始した場合については、なお従前の例による。