Supplementary Provisions, Article 10
第十条
The provisions of Article 321-7-8, paragraph (1) and Article 321-7-9 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions apply to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of that Act on or after October 1, 2016, and with regard to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item before that day, the provisions then in force continue to govern.
附則第一条第四号に掲げる規定による改正後の地方税法第三百二十一条の七の八第一項及び第三百二十一条の七の九の規定は、平成二十八年十月一日以後の同法第三百十七条の二第一項に規定する公的年金等に係る所得に係る個人の市町村民税の特別徴収について適用し、同日前の同号に掲げる規定による改正前の地方税法第三百十七条の二第一項に規定する公的年金等に係る所得に係る個人の市町村民税の特別徴収については、なお従前の例による。
The provisions of the 2017 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.
二十九年新法の規定中個人の市町村民税に関する部分は、平成二十九年度以後の年度分の個人の市町村民税について適用し、平成二十八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。
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
the 2017 New Actmachine translation
「二十九年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 3 of 2013, which come into effect on 1 January 2017.
Short name set inSupplementary Provisions, Article 5, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 10, paragraph (2); and Supplementary Provisions, Article 14