Supplementary Provisions, Article 10Transitional Measures Concerning Municipal Inhabitant Tax
第十条（市町村民税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十六年度以後の年度分の個人の市町村民税について適用し、平成二十五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。
The provisions of Article 314-7, paragraph (2), item (i) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.
新法第三百十四条の七第二項第一号及び附則第五条の六第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用し、平成二十七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。
The provisions of Article 3-2-4, paragraph (2) and Article 5-4, paragraph (6), item (ii), (c) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.
新法附則第三条の二の四第二項及び第五条の四第六項第二号ハの規定は、平成二十七年度以後の年度分の個人の市町村民税について適用し、平成二十六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。
The provisions of Article 35-3-2, paragraph (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years.
新法附則第三十五条の三の二第五項の規定は、平成二十七年度以後の年度分の個人の市町村民税について適用する。
The provisions of Article 42, paragraph (6) of the Supplementary Provisions of the New Act apply to earthquake-related restoration expenditure prescribed in that paragraph incurred on or after January 1, 2014.
新法附則第四十二条第六項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復支出について適用する。
The provisions of Article 44, paragraph (8) of the Supplementary Provisions of the New Act apply to the expenditure of earthquake-related restoration expenses prescribed in that paragraph made on or after January 1, 2014.
新法附則第四十四条第八項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復費用の支出について適用する。
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-10 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-14 of the Act on Special Measures Concerning Taxation) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date.
新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十四の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税及び同日以後に終了する連結事業年度分の法人の市町村民税について適用する。
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-6 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (11) (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (12) (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years ending on or after the Effective Date.
新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十二の五の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の六の規定に係る部分に限る。）並びに附則第八条第十一項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第十二項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税及び施行日以後に終了する連結事業年度分の法人の市町村民税について適用する。
The provisions of Article 314-4, paragraph (1) and Article 321-8, paragraph (24) of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
新法第三百十四条の四第一項及び第三百二十一条の八第二十四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に開始する事業年度分の法人の市町村民税及び同日以後に開始する連結事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税及び同日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
earthquake-related restoration expendituremachine translation
「震災関連原状回復支出」
An expenditure connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to restore an asset to its former state (other than the part matching the asset's loss as a Cabinet Order (政令) calculates it), or to prevent the asset's damage or loss of value, or a similar expenditure — on an asset of a taxpayer of the income levy (所得割) of the municipal inhabitant tax (市町村民税), or of a relative referred to in Article 314-2, paragraph 1, item 1, that the earthquake damaged, reduced in value or made hard to use.
Short name set inSupplementary Provisions, Article 42, paragraph (6)· applies only in this paragraph
earthquake-related restoration expensemachine translation
「震災関連原状回復費用」
An expense connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to repair a business asset (事業用資産) to its former state, or to prevent its damage or loss of value, or a similar expense — where a business asset of a taxpayer of the income levy (所得割) of the municipal inhabitant tax (市町村民税) was damaged, reduced in value or made hard to use in business by that earthquake.
Short name set inSupplementary Provisions, Article 44, paragraph (8)· applies only in this paragraph
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (7)