Supplementary Provisions, Article 31Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第三十一条（地方税法の一部改正に伴う経過措置）
The provisions of Article 747-2 of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act" in the following paragraph through paragraph (4)) apply to specified local tax filing, etc. in writing, etc. prescribed in Article 747-2, paragraph (1) of the New Local Tax Act that is made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax filing, etc. in writing, etc. prescribed in Article 747-2, paragraph (1) of the Local Tax Act prior to amendment by the preceding Article (hereinafter referred to as the "Former Local Tax Act" in the following paragraph through paragraph (4)) that was made pursuant to that paragraph before the Effective Date.
The provisions of Article 747-3 of the New Local Tax Act apply to specified local tax filing, etc. prescribed in paragraph (1) of that Article that is made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax filing, etc. prescribed in Article 747-3, paragraph (1) of the Former Local Tax Act that was made pursuant to that paragraph before the Effective Date.
新地方税法第七百四十七条の三の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定地方税関係申告等について適用し、施行日前に旧地方税法第七百四十七条の三第一項の規定により行われた同項に規定する特定地方税関係申告等については、なお従前の例による。
The provisions of Article 747-4 of the New Local Tax Act apply to specified local tax notices in writing, etc. prescribed in paragraph (1) of that Article that are made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax notices in writing, etc. prescribed in Article 747-4, paragraph (1) of the Former Local Tax Act that were made pursuant to that paragraph before the Effective Date.
新地方税法第七百四十七条の四の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定書面等地方税関係通知について適用し、施行日前に旧地方税法第七百四十七条の四第一項の規定により行われた同項に規定する特定書面等地方税関係通知については、なお従前の例による。
The provisions of Article 747-5 of the New Local Tax Act apply to specified local tax notices prescribed in paragraph (1) of that Article that are made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax notices prescribed in Article 747-5, paragraph (1) of the Former Local Tax Act that were made pursuant to that paragraph before the Effective Date.
新地方税法第七百四十七条の五の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定地方税関係通知について適用し、施行日前に旧地方税法第七百四十七条の五第一項の規定により行われた同項に規定する特定地方税関係通知については、なお従前の例による。
specified local tax notice in writing, etc.machine translation
「特定書面等地方税関係通知」
A notice under the local tax laws and regulations (地方税関係法令) to the head of another administrative organ, whose method those laws prescribe as in writing, etc. (書面等) or otherwise, that an Order of the Ministry of Internal Affairs and Communications (総務省令) sets; unless it is given by that method or through the electronic system of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, it may be given through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構).
Short name set inArticle 747-4, paragraph (1)· applies only in this provision and in Article 747-4, paragraph (2); and Article 747-13
New Local Tax Actmachine translation
「新地方税法」
In Article 31 of the supplementary provisions (附則) of Act No. 16 of 2019, the Local Tax Act as amended by Article 30 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 31, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 31, paragraphs (2) to (4)
Former Local Tax Actmachine translation
「旧地方税法」
In Article 31 of the supplementary provisions (附則) of Act No. 16 of 2019, the Local Tax Act as it stood before Article 30 of those supplementary provisions amended it.
Short name set inSupplementary Provisions, Article 31, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 31, paragraphs (2) to (4)