第八条
Supplementary Provisions, Article 8
The provisions of Appended Table 1 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 50-2 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別表第一の規定は、昭和六十年一月一日以後に支払うべき退職手当等（同法第五十条の二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 prefectural inhabitant tax (excluding the provisions of Appended Table 1 of that Act) apply to individual prefectural inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual prefectural 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道府県民税に関する部分（同法別表第一の規定を除く。）は、昭和六十年度以後の年度分の個人の道府県民税について適用し、昭和五十九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。