附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1974; provided, however, that the provisions amending Article 114-3, paragraph (1) come into effect on October 1 of that year.
この法律は、昭和四十九年四月一日から施行する。ただし、第百十四条の三第一項の改正規定は、同年十月一日から施行する。
第二条（道府県民税に関する規定の適用）
Supplementary Provisions, Article 2Application of Provisions on Prefectural Inhabitant Tax
Except as otherwise provided, the provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 50-2 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1974, and for individual prefectural inhabitant tax up to fiscal year 1973, the provisions then in force continue to govern.
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、昭和四十八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。
In applying Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen".
新法第三十二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道府県民税に限り、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 prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 1974 (hereinafter referred to as the "Effective Date") and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural 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 prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.
The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after May 1, 1974 and to corporate prefectural 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 prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.
新法第五十一条第一項の規定は、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について適用し、同日前に終了した事業年度分の法人の道府県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道府県民税については、なお従前の例による。
第三条（事業税に関する規定の適用）
Supplementary Provisions, Article 3Application of Provisions on Enterprise Tax
Except as provided in the following paragraph and paragraph (3), the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for a business year in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax 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 enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date.
The provisions of Article 72-14, paragraphs (5) and (6) of the New Act and Article 9, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply to corporate enterprise tax for business years ending on or after May 1, 1974 and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date. In this case, with regard to the application of those provisions to corporate enterprise tax for business years ending during the period from that date to April 30, 1975, the phrase "3,500,000 yen" in those provisions is deemed to be replaced with "3,000,000 yen", and the phrase "7,000,000 yen" with "6,000,000 yen".
新法第七十二条の二十二第一項第二号及び第三項並びに第七十二条の四十八第一項の規定は、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事業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の事業税について適用し、同日前に終了した事業年度分の法人の事業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の事業税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度分の法人の事業税に係るこれらの規定の適用については、これらの規定中「三百五十万円」とあるのは「三百万円」と、「七百万円」とあるのは「六百万円」とする。
The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1974, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1973.
新法の規定中個人の事業税に関する部分は、昭和四十九年度分の個人の事業税から適用し、昭和四十八年度分までの個人の事業税については、なお従前の例による。
With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen".
新法第七十二条の十七第三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事業税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。
第四条（不動産取得税に関する規定の適用）
Supplementary Provisions, Article 4Application of Provisions on Real Property Acquisition Tax
The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.
With regard to the application of the provisions of Article 73-14, paragraphs (1) and (2) of the New Act to the acquisition of a house or part thereof (excluding acquisition by purchase) made during the period from the Effective Date to October 1, 1974, the phrase "build a dwelling" in paragraph (1) of that Article is deemed to be replaced with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and in paragraph (2) of that Article, the phrase "apartment house, etc." is deemed to be replaced with "apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act" and the phrase "build a dwelling" with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to that amendment (hereinafter in this paragraph referred to as 'dwelling')".
施行日から昭和四十九年十月一日までの間に行われた家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十四第一項及び第二項の規定の適用については、同条第一項中「住宅を建築」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）を建築」と、同条第二項中「共同住宅等」とあるのは「地方税法の一部を改正する法律による改正前の地方税法第七十三条の十四第一項に規定する共同住宅等」と、「住宅を建築」とあるのは「同法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）を建築」とする。
With regard to the application of the provisions of Article 73-15-2, paragraph (1) of the New Act to the acquisition (excluding acquisition by purchase) of a house or part thereof falling under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") made during the period from the Effective Date to October 1, 1974, the phrase "dwelling unit" in Article 73-15-2, paragraph (1) of the New Act is deemed to be replaced with "portion independently partitioned for residential use".
施行日から昭和四十九年十月一日までの間に行われた改正前の地方税法（以下「旧法」という。）第七十三条の十四第一項に規定する共同住宅等に該当する家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十五の二第一項の規定の適用については、同項中「一戸」とあるのは、「居住の用に供するために独立的に区画された一の部分」とする。
With regard to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land relating to a house newly built before the Effective Date, the phrase "floor area of the dwelling" in that paragraph is deemed to be replaced with "floor area of the dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and the phrase "dwelling unit" with "dwelling unit (where the house falls under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to that amendment, one portion independently partitioned for residential use)".
施行日前において新築された家屋に係る土地の取得に係る新法第七十三条の二十四第一項第二号の規定の適用については、同項中「住宅の床面積」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）の床面積」と、「一戸」とあるのは「一戸（当該家屋が同法第七十三条の十四第一項に規定する共同住宅等に該当する場合には、居住の用に供するために独立的に区画された一の部分）」とする。
第五条（料理飲食等消費税に関する規定の適用）
Supplementary Provisions, Article 5Application of Provisions on Consumption Tax on Meals, Drinks, etc.
The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it on or after October 1, 1974, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it before that date.
新法第百十四条の三第一項の規定は、昭和四十九年十月一日以後の旅館における宿泊及びこれに伴う飲食に対して課すべき料理飲食等消費税について適用し、同日前の旅館における宿泊及びこれに伴う飲食に対して課する料理飲食等消費税については、なお従前の例による。
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。
略称規定附則第四条第三項
施行日から昭和四十九年十月一日までの間に行われた改正前の地方税法（以下「旧法」という。）第七十三条の十四第一項に規定する共同住宅等に該当する家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十五の二第一項の規定の適用に…
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る前の地方税法のことです。