第五条
Supplementary Provisions, Article 5
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2020.
附則第一条第九号に掲げる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は、令和三年度以後の年度分の個人の道府県民税について適用し、令和二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。
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "April 2020 New Act") that relate to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, 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 for consolidated business years that began before that date.
略称規定附則第五条第二項
附則第一条第七号に掲げる規定による改正後の地方税法（以下「二年四月新法」という。）の規定中法人の道府県民税に関する部分は、同号に掲げる規定の施行の日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に開始する連結事業年度分の法人の道府…
わかりやすく言うと
平成三十年法律第三号のうち、令和二年四月一日に施行された改正規定（附則第一条第七号）による改正後の地方税法のことです。