Supplementary Provisions, Article 3
第三条
The provisions of Article 71-26, paragraph (1) of the Local Tax Act after the amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Act") apply to interest levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of interest, etc. to be received set forth in Article 23, paragraph (1), item (xiv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern interest levy grants distributed to municipalities in fiscal years through fiscal 2018.
第二条の規定による改正後の地方税法（以下「三十一年新法」という。）第七十一条の二十六第一項の規定は、令和元年度以後に市町村に対し交付すべき利子割交付金（支払を受けるべき地方税法第二十三条第一項第十四号に掲げる利子等の額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する利子割交付金については、なお従前の例による。
The provisions of Article 71-47, paragraph (1) of the 2019 New Act apply to dividend levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of specified dividends, etc. to be received set forth in Article 23, paragraph (1), item (xv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern dividend levy grants distributed to municipalities in fiscal years through fiscal 2018.
三十一年新法第七十一条の四十七第一項の規定は、令和元年度以後に市町村に対し交付すべき配当割交付金（支払を受けるべき地方税法第二十三条第一項第十五号に掲げる特定配当等の額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する配当割交付金については、なお従前の例による。
The provisions of Article 71-67, paragraph (1) of the 2019 New Act apply to share transfer income levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of capital gains from specified shares, etc. set forth in Article 23, paragraph (1), item (xvii) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern share transfer income levy grants distributed to municipalities in fiscal years through fiscal 2018.
三十一年新法第七十一条の六十七第一項の規定は、令和元年度以後に市町村に対し交付すべき株式等譲渡所得割交付金（地方税法第二十三条第一項第十七号に掲げる特定株式等譲渡所得金額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する株式等譲渡所得割交付金については、なお従前の例による。
the 2019 New Actmachine translation
「三十一年新法」
This Act as amended by Article 2 of Act No. 3 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
interest levy grantmachine translation
「利子割交付金」
The grant (交付金) a prefecture makes to municipalities out of the prefectural inhabitant tax (道府県民税) levied on the interest, etc. (利子等) listed in Article 23, paragraph 1, item 14 that is to be paid, as Article 3, paragraph 1 of the supplementary provisions (附則) of Act No. 3 of 2018 uses the term.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this paragraph
dividend levy grantmachine translation
「配当割交付金」
A grant to municipalities from the prefectural inhabitant tax (道府県民税) levied on the specified dividends, etc. (特定配当等) listed in Article 23, paragraph 1, item 15 of the Local Tax Act.
Defined inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph
share transfer income levy grantmachine translation
「株式等譲渡所得割交付金」
The grant a prefecture pays to its municipalities out of the prefectural inhabitant tax (道府県民税) levied on the amount of specified share transfer income (特定株式等譲渡所得金額) listed in Article 23, paragraph 1, item 17 of the Local Tax Act.
Defined inSupplementary Provisions, Article 3, paragraph (3)· applies only in this paragraph