第六条（市町村民税に関する規定の適用）
Supplementary Provisions, Article 6Application of Provisions on Municipal Inhabitant Tax
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 328 of the New Act) apply from individual municipal inhabitant tax for fiscal year 1974, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1973.
With regard to the application of the provisions of Article 313, paragraph (4), item (i) of the New Act, only for individual municipal inhabitant tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen".
新法第三百十三条第四項第一号の規定の適用については、昭和四十九年度分の個人の市町村民税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。
Except as provided in the following paragraph, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.
The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after May 1, 1974 and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.
新法第三百十四条の六第一項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の市町村民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税については、なお従前の例による。
略称規定附則第二条第一項
別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（新法第五十条の二の規定によつて課する所得割に関する部分を除く。）は、昭和四十九年度分の個人の道府県民税から適用し…
わかりやすく言うと
昭和四十九年法律第十九号によって改正された後の地方税法のことです。
略称規定附則第二条第三項
次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、昭和四十九年四月一日（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及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税（清…
わかりやすく言うと
昭和四十九年四月一日のことです。昭和四十九年法律第十九号の附則で、この日を施行日と呼んでいます。