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Supplementary Provisions, Article 34

第三十四条

With regard to a person that is actually using the name "Local Tax Joint Organization" at the time of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, the provisions of of the 2019 New Act do not apply for six months after the enforcement of the provisions set forth in that item.

附則第一条第四号に掲げる規定の施行の際現に地方税共同機構という名称を使用している者については、三十一年新法第七百六十七条第二項の規定は、同号に掲げる規定の施行後六月間は、適用しない。

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