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Supplementary Provisions, Article 32Adjustment Provisions Accompanying the Partial Amendment of the Local Tax Act

第三十二条(地方税法の一部改正に伴う調整規定)

Where the Effective Date is on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), the phrases set forth in the left-hand column of the following table in the provisions adding items to in of the Supplementary Provisions are deemed to be replaced with the phrases set forth in the right-hand column of the table.

(i) the provision of the particulars to be stated in the salary payment report prescribed in pursuant to (ii) the provision of the particulars to be stated in the public pension payment report prescribed in pursuant to (iii) the notice prescribed in (i) the filing under pursuant to (ii) the filing under pursuant to (iii) the filing under pursuant to (iv) the provision of the particulars to be stated in the salary payment report prescribed in pursuant to (v) the provision of the particulars to be stated in the public pension payment report prescribed in pursuant to (vi) the notice prescribed in (vii) the filing under pursuant to

施行日が地方税法等の一部を改正する法律(平成三十年法律第三号)附則第一条第七号に掲げる規定の施行の日以後である場合には、のうちに各号を加える改正規定中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

一 の規定によるに規定する給与支払報告書記載事項の提供 二 の規定によるに規定する公的年金等支払報告書記載事項の提供 三 に規定する通知一 の規定によるの申告 二 の規定によるの申告 三 の規定によるの申告 四 の規定によるに規定する給与支払報告書記載事項の提供 五 の規定によるに規定する公的年金等支払報告書記載事項の提供 六 に規定する通知 七 の規定によるの申告
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