Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第六条（地方税法の一部改正に伴う経過措置）
The provisions of Article 703-4 and Article 703-5, paragraph (3) of the Local Tax Act as amended by the provisions of Article 5 (limited to the amending provisions set forth in Article 1, item (iii) of the Supplementary Provisions) apply to national health insurance tax for fiscal year 2023 that pertains to the period on or after January 2024 and national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 that pertains to the period on or before December 2023 and national health insurance tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.
第五条の規定（附則第一条第三号に掲げる改正規定に限る。）による改正後の地方税法第七百三条の四及び第七百三条の五第三項の規定は、令和五年度分の国民健康保険税のうち令和六年一月以後の期間に係るもの及び令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分の国民健康保険税のうち令和五年十二月以前の期間に係るもの及び令和四年度分までの国民健康保険税については、なお従前の例による。