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Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

第三条（道府県民税に関する経過措置）

The provisions of Article 45-3-2, paragraph (4) of the New Act apply to the provision, by the electronic or magnetic means prescribed in that paragraph, of matters to be stated in the return prescribed in that paragraph, made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the provision, by the electronic or magnetic means prescribed in prior to amendment by the provisions of (hereinafter referred to as the "Former Act"), of matters to be stated in the return prescribed in , made before the Effective Date, the provisions then in force continue to govern.

新法第四十五条の三の二第四項の規定は、この法律の施行の日（以下「施行日」という。）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、施行日前に行ったの規定による改正前の地方税法（以下「旧法」という。）に規定する電磁的方法による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 45-3-3, 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 of the matters to be stated in the return prescribed in Article 45-3-3, 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 of the Former Act of the matters to be stated in the return prescribed in of the Former Act.

新法第四十五条の三の三第四項の規定は、施行日以後に行う新法第四十五条の三の二第四項に規定する電磁的方法による新法第四十五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、施行日前に行ったに規定する電磁的方法による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 50-7, paragraph (1) of the New Act apply to the returns under Article 50-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 50-2 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 of the Former Act that were submitted for severance pay or other such compensation to be received before that date.

新法第五十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五十条の二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五十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 71-51, paragraph (3) of the New Act apply to covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "New Act on Special Measures Concerning Taxation") as amended by that are made on or after January 1, 2022, and the provisions then in force continue to govern covered transfers, etc. prescribed in prior to amendment by that were made before that date.

新法第七十一条の五十一第三項の規定は、令和四年一月一日以後に行われるの規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第三十七条の十一の四第二項に規定する対象譲渡等について適用し、同日前に行われたの規定による改正前のに規定する対象譲渡等については、なお従前の例による。

The provisions of Article 35-2-3, paragraph (1) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2021.

新法附則第三十五条の二の三第一項の規定は、令和四年度以後の年度分の個人の道府県民税について適用し、令和三年度分までの個人の道府県民税については、なお従前の例による。

Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。

The provisions of Article 23, 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 (limited to the part relating to the provisions of that item) and (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate prefectural 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.

新法第二十三条第一項第四号（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（同号の規定に係る部分に限る。）及び（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道府県民税について適用する。

The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and (limited to the part relating to the provisions of ) and (limited to the part relating to the provisions of ) of the Supplementary Provisions of the New Act apply to corporate prefectural 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.

（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（の規定に係る部分に限る。）及び（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道府県民税について適用する。

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