Supplementary Provisions, Article 31Transitional Measures Concerning Non-Statutory Earmarked Tax
第三十一条（法定外目的税に関する経過措置）
The provisions of Article 733-19, paragraphs (1) and (2) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-16, paragraph (1) of the Local Tax Act arrives on or after the Item 2 Effective Date, and for non-statutory earmarked tax for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern.
新法第七百三十三条の十九第一項及び第二項の規定は、二号施行日以後に地方税法第七百三十三条の十六第一項に規定する納入申告書の提出期限が到来する法定外目的税について適用し、二号施行日前に当該提出期限が到来した法定外目的税については、なお従前の例による。
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)