Supplementary Provisions, Article 19
第十九条
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2020.
附則第一条第九号に掲げる規定による改正後の地方税法の規定中個人の市町村民税に関する部分は、令和三年度以後の年度分の個人の市町村民税について適用し、令和二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 the April 2020 New Act that relate to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern 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 April 2020 New Actmachine translation
「二年四月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 3 of 2018, which come into effect on 1 April 2020.
Short name set inSupplementary Provisions, Article 5, paragraph (2)