Supplementary Provisions, Article 10Transitional Measures Concerning Municipal Inhabitant Tax
第十条（市町村民税に関する経過措置）
The provisions of Article 317-3-2, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in that paragraph of the matters to be stated in the return prescribed in that paragraph, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in that paragraph.
新法第三百十七条の三の二第四項の規定は、施行日以後に行う同項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第三百十七条の三の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
The provisions of Article 317-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the New Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the Former Act.
新法第三百十七条の三の三第四項の規定は、施行日以後に行う新法第三百十七条の三の二第四項に規定する電磁的方法による新法第三百十七条の三の三第四項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第三百十七条の三の二第四項に規定する電磁的方法による旧法第三百十七条の三の三第四項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
The provisions of Article 328-7, paragraph (1) of the New Act apply to the returns under Article 328-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 328 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under Article 328-7, paragraph (1) of the Former Act that were submitted for severance pay or other such compensation to be received before that date.
新法第三百二十八条の七第一項の規定は、令和四年一月一日以後に支払を受けるべき地方税法第三百二十八条に規定する退職手当等（以下この項において「退職手当等」という。）について提出する新法第三百二十八条の七第一項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧法第三百二十八条の七第一項の規定による申告書については、なお従前の例による。
The provisions of Article 35-2-3, paragraph (5) of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2021.
新法附則第三十五条の二の三第五項の規定は、令和四年度以後の年度分の個人の市町村民税について適用し、令和三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。
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十七項（同号の規定に係る部分に限る。）及び第十九項（同号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。
The provisions of Article 292, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (18) (limited to the part relating to the provisions of that item) and paragraph (20) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
新法第二百九十二条第一項第四号の三（新租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十八項（同号の規定に係る部分に限る。）及び第二十項（同号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の市町村民税について適用する。
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 317-3-2, paragraph (5)· applies only in this section
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 7 of 2021, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 2021 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
In the supplementary provisions of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021), the Act on Special Measures Concerning Taxation as amended by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021).
Short name set inSupplementary Provisions, Article 3, paragraph (4)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation (退職手当等) as Article 328 of the Local Tax Act uses the term, limited to pay from which income tax must be withheld under Article 199 of the Income Tax Act; Article 328-7, paragraph 1 as amended by Act No. 7 of 2021 applies to the returns filed for such pay receivable on or after 1 January 2022.
Short name set inSupplementary Provisions, Article 10, paragraph (3)· applies only in this paragraph