附則第一条第十七号に掲げる規定による改正後の地方税法附則第五条の五第一項の規定は、同号に掲げる規定の施行の日（以下この条、附則第十一条及び第十八条において「十七号施行日」という。）の属する年度の翌年度以後の年度分の個人の道府県民税について適用し、十七号施行日の属する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。
The provisions of Article 5-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (xvii) apply to individual prefectural inhabitant tax for the fiscal year following the fiscal year that includes the date of enforcement of the provisions set forth in that item (hereinafter in this Article, Article 11 and Article 18 referred to as the "Item 17 Effective Date") and thereafter, and for individual prefectural inhabitant tax through the fiscal year that includes the Item 17 Effective Date, the provisions then in force continue to govern.