第三条
Supplementary Provisions, Article 3
The provisions of Article 45-2, paragraph (6) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article and Article 14 of the Supplementary Provisions referred to as the "2020 New Act") apply to the case where a return concerning individual prefectural inhabitant tax for fiscal year 2020 and thereafter is submitted on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern the case where that return was submitted before that date and the case where a return concerning individual prefectural inhabitant tax up to fiscal year 2019 is submitted on or after that date.
附則第一条第三号に掲げる規定による改正後の地方税法（以下この条及び附則第十四条において「二年新法」という。）第四十五条の二第六項の規定は、同号に掲げる規定の施行の日以後に令和二年度以後の年度分の個人の道府県民税に係る申告書を提出する場合について適用し、同日前に当該申告書を提出した場合及び同日以後に令和元年度分までの個人の道府県民税に係る申告書を提出する場合については、なお従前の例による。
The provisions of Article 45-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 45-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 45-2, paragraph (1) of the 2020 New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
二年新法第四十五条の三の二第一項（第三号に係る部分に限る。）の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき二年新法第四十五条の二第一項に規定する給与について提出する二年新法第四十五条の三の二第一項及び第二項に規定する申告書について適用する。
The provisions of Article 45-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965; hereinafter in this paragraph and Article 14, paragraph (3) of the Supplementary Provisions referred to as the "New Income Tax Act") as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) (excluding that to which Article 203-7 of the New Income Tax Act applies) that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
二年新法第四十五条の三の三第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき所得税法等の一部を改正する法律（平成三十一年法律第六号）第一条の規定による改正後の所得税法（昭和四十年法律第三十三号。以下この項及び附則第十四条第三項において「新所得税法」という。）第二百三条の六第一項に規定する公的年金等（新所得税法第二百三条の七の規定の適用を受けるものを除く。）について提出する二年新法第四十五条の三の三第一項に規定する申告書について適用する。
The provisions of Article 44-2, paragraphs (1) through (5) of the Supplementary Provisions of the 2020 New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.
二年新法附則第四十四条の二第一項から第五項までの規定は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元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。
第五条（事業税に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax
The provisions of Article 8-5 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date.
The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date.
新法附則第九条第二十二項の規定は、施行日以後に開始する事業年度に係る法人の事業税について適用する。
第六条
Supplementary Provisions, Article 6
The provisions of Article 72-24-7 of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in October 2019" in Article 11 and Article 18 of the Supplementary Provisions) and Articles 9-2 and 9-2-2 of the Supplementary Provisions of that Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
With regard to the application of the provisions of Article 72-26, paragraph (1) of the Local Tax Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "6.3 times".
附則第一条第二号に掲げる規定の施行の日以後に開始する最初の事業年度に係る法人の事業税についての地方税法第七十二条の二十六第一項の規定の適用については、同項中「六倍」とあるのは、「六・三倍」とする。
第七条（不動産取得税に関する経過措置）
Supplementary Provisions, Article 7Transitional Measures Concerning Real Property Acquisition Tax
The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
第八条
Supplementary Provisions, Article 8
The provisions of Article 73-27-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition, before that date, of land prescribed in Article 73-27-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item.
第九条（自動車取得税に関する経過措置）
Supplementary Provisions, Article 9Transitional Measures Concerning Automobile Acquisition Tax
The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
第十条（自動車税に関する経過措置）
Supplementary Provisions, Article 10Transitional Measures Concerning Automobile Tax
The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal year 2019, and the provisions then in force continue to govern automobile tax up to fiscal year 2018.
新法の規定中自動車税に関する部分は、令和元年度分の自動車税について適用し、平成三十年度分までの自動車税については、なお従前の例による。
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under paragraph (5) of that Article relating to local government levies concerning automobile tax for fiscal year 2017 and fiscal year 2018 for which tax liability is exempted under paragraph (3) of that Article as continued to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
第十一条
Supplementary Provisions, Article 11
Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.
The first review conducted under Article 149, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.
The first review conducted under Article 157, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.
The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on persons for whom tax liability arises on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions and to the type-based levy of automobile tax for fiscal year 2020 and thereafter.
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。
略称規定第四十五条の二第一項・この節の中だけ
ただし、第三百十七条の六第一項又は第四項の規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において俸給、給料、賃金、歳費及び賞与並びにこれらの性質を有する給与（以下この節において「給与」と総称する。）…
わかりやすく言うと
俸給、給料、賃金、歳費、賞与と、これらの性質を持つ給与をまとめた呼び方です。
定義第百四十五条第一項
道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの
わかりやすく言うと
道路運送車両法第二条第二項の自動車のうち、道路運送車両法第三条の普通自動車と、三輪以上の小型自動車のことです。
略称規定附則第二条第一項
別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、令和元年度以後の年度分の個人の道府県民税について適用し、平成三十年度分までの個人の道府県民税については…
わかりやすく言うと
平成三十一年法律第二号の第一条によって改正された後の地方税法のことです。
略称規定附則第二条第七項
…道府県民税の所得割の納税義務者が同日前に支出した第一条の規定による改正前の地方税法（以下「旧法」という。）第三十七条の二第一項第一号に掲げる寄附金については、なお従前の例による。
わかりやすく言うと
平成三十一年法律第二号の第一条によって改正される前の地方税法のことです。
略称規定附則第二条第八項
次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し…
わかりやすく言うと
この附則が属する改正法（平成三十一年法律第二号）が施行される日のことです。
略称規定附則第三条第一項・この条及び附則第十四条の中だけ
附則第一条第三号に掲げる規定による改正後の地方税法（以下この条及び附則第十四条において「二年新法」という。）第四十五条の二第六項の規定は…
わかりやすく言うと
平成三十一年法律第二号のうち、令和二年一月一日に施行された改正規定（附則第一条第三号）による改正後の地方税法のことです。
略称規定附則第三条第三項・この項及び附則第十四条第三項の中だけ
…附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき所得税法等の一部を改正する法律（平成三十一年法律第六号）第一条の規定による改正後の所得税法（昭和四十年法律第三十三号。以下この項及び附則第十四条第三項において「新所得税法」とい…
わかりやすく言うと
所得税法等の一部を改正する法律（平成三十一年法律第六号）の第一条によって改正された後の所得税法のことです。
略称規定附則第六条第一項・この規定及び附則第十一条及び第十八条の中だけ
附則第一条第二号に掲げる規定による改正後の地方税法（附則第十一条及び第十八条において「元年十月新法」という。）第七十二条の二十四の七並びに附則第九条の二及び第九条の二の二の規定は…
わかりやすく言うと
平成三十一年法律第二号の第二条の規定のうち、令和元年十月一日に施行された部分による改正後の地方税法のことです。