第十二条
Supplementary Provisions, Article 12
The provisions of Article 177-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions apply to grants to be distributed pursuant to that paragraph in fiscal year 2022 and thereafter, and the provisions then in force continue to govern grants distributed pursuant to Article 177-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item up to fiscal year 2021.
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to the type-based levy of automobile tax apply from the type-based levy of automobile tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2020.
附則第一条第六号に掲げる規定による改正後の地方税法の規定中自動車税の種別割に関する部分は、令和三年度以後の年度分の自動車税の種別割について適用し、令和二年度分までの自動車税の種別割については、なお従前の例による。