Supplementary Provisions, Article 24Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
第二十四条（地方税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. after amendment by the provisions of the preceding Article, as they remain in force and are applied with replaced terms pursuant to Article 3, paragraph (2) of the Supplementary Provisions of that Act, apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.
前条の規定による改正後の地方税法等の一部を改正する法律附則第三条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十五条の三第八項の規定は、平成二十九年度以後の年度分の個人の道府県民税について適用し、平成二十八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 35-3, paragraph (18) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. after amendment by the provisions of the preceding Article, as they remain in force and are applied with replaced terms pursuant to Article 8, paragraph (2) of the Supplementary Provisions of that Act, 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.
前条の規定による改正後の地方税法等の一部を改正する法律附則第八条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十五条の三第十八項の規定は、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。