第九条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 9Transitional Measures Accompanying Partial Amendment of the Local Tax Act
The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article remain in force with regard to the application of Article 72-14, paragraph (5), item (iv) of the Local Tax Act to premium income relating to insurance contracts that a corporation engaged in life insurance business has concluded with an employees' pension fund pursuant to Article 130-2, paragraph (1) of the Employees' Pension Insurance Act prior to amendment by the provisions of Article 10, or with the Employees' Pension Fund Association pursuant to Article 159-2, paragraph (1) of that Act.
前条の規定による改正前の地方税法附則第九条第三項の規定は、生命保険業を行う法人が第十条の規定による改正前の厚生年金保険法第百三十条の二第一項の規定によつて厚生年金基金と締結した保険の契約又は同法第百五十九条の二第一項の規定によつて厚生年金基金連合会と締結した保険の契約に基づく収入保険料に係る地方税法第七十二条の十四第五項第四号の規定の適用については、なおその効力を有する。