第十三条
Supplementary Provisions, Article 13
The provisions of Article 328-3 and Appended Table 2 of the Local Tax Act as amended by the provisions of Article 2 apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of that Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1985, and for the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
第二条の規定による改正後の地方税法第三百二十八条の三及び別表第二の規定は、昭和六十年一月一日以後に支払うべき退職手当等（同法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
The provisions of the Local Tax Act as amended by the provisions of Article 2 concerning individual municipal inhabitant tax (excluding the provisions of Article 328-3 and Appended Table 2 of that Act) apply to individual municipal inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.
第二条の規定による改正後の地方税法の規定中個人の市町村民税に関する部分（同法第三百二十八条の三及び別表第二の規定を除く。）は、昭和六十年度以後の年度分の個人の市町村民税について適用し、昭和五十九年度分までの個人の市町村民税については、なお従前の例による。