Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Inhabitant Tax
第四条（道府県民税に関する経過措置）
The provisions of Article 71-15, paragraphs (1) and (2) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七十一条の十五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七十一条の十一第一項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用し、二号施行日前に当該提出期限が到来した道府県民税の利子割については、なお従前の例による。
The provisions of Article 71-36, paragraphs (1) and (2) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七十一条の三十六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七十一条の三十一第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用し、二号施行日前に当該提出期限が到来した道府県民税の配当割については、なお従前の例による。
The provisions of Article 71-56, paragraphs (1) and (2) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七十一条の五十六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七十一条の五十一第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用し、二号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割については、なお従前の例による。
Except where otherwise provided, the provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date.
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、この法律の施行の日（以下「施行日」という。）以後に開始する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については、なお従前の例による。
The provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of that item) and paragraph (14) of that Article (limited to the part pertaining to the provisions of that item) 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 (vi) of the Supplementary Provisions (referred to as the "Item 6 Effective Date" in Article 18, paragraph (3) of the Supplementary Provisions).
The provisions of Article 53, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 53, paragraph (27) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date.
新法第五十三条第二十三項、第二十六項及び第二十七項並びに新法附則第八条第二十一項（新法第五十三条第二十七項の規定に係る部分に限る。）の規定は、施行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し、施行日前に終了した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。
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the dividend levy (配当割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by the 10th of the month after it collects the levy, with the governor of the prefecture where the individual receiving the specified dividends, etc. (特定配当等) lives on the day they are due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-31, paragraph (2)· applies only in this subsection
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the share transfer income levy (株式等譲渡所得割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by 10 January of the year after it collects the levy (or another day a Cabinet Order (政令) sets), with the governor of the prefecture where the individual receiving the payment lives on 1 January of the year it is due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-51, paragraph (2)· applies only in this subsection
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)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2024, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
Item 6 Effective Datemachine translation
「六号施行日」
The date the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect: the date Act No. 45 of 2024 comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 18, paragraph (3)