Supplementary Provisions, Article 17
第十七条
The provisions of Article 4-4, paragraphs (3) and (4) of the Supplementary Provisions of the 2018 New Act apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years.
三十年新法附則第四条の四第三項及び第四項の規定は、平成三十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 314-4, paragraph (1) of the Local Tax Act as Amended in 2019, and Article 8-2-2, paragraphs (7) and (9) of the Supplementary Provisions of the Local Tax Act as Amended in 2019, 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 (v)-4 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.
元年新法第三百十四条の四第一項並びに附則第八条の二の二第七項及び第九項の規定は、附則第一条第五号の四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。
The provisions of Article 734, paragraph (3) of the Local Tax Act as Amended in 2019, and Article 8-2-2, paragraph (13) of the Supplementary Provisions of the Local Tax Act as Amended in 2019, apply to corporate Tokyo inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions and corporate Tokyo inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate Tokyo inhabitant tax for business years that began before that date and corporate Tokyo inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
元年新法第七百三十四条第三項及び附則第八条の二の二第十三項の規定は、附則第一条第五号の四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都民税及び同日以後に開始する連結事業年度分の法人の都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都民税及び同日前に開始した連結事業年度分の法人の都民税については、なお従前の例による。
the 2018 New Actmachine translation
「三十年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 13 of 2016, which come into effect on 1 January 2018.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 17, paragraph (1)
Local Tax Act as Amended in 2019machine translation
「元年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5-4 of the supplementary provisions (附則) of Act No. 13 of 2016, which came into effect on 1 October 2019.
Short name set inSupplementary Provisions, Article 4, paragraph (2)