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Supplementary Provisions, Article 5-10Special Provisions on Special Collection of Individual Municipal Inhabitant Tax on Salary Income for Fiscal Year 2024
第五条の十（令和六年度分の給与所得に係る個人の市町村民税の特別徴収に関する特例）
With regard to the application of Article 321-5, paragraph (1) where Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions apply, limited to individual municipal inhabitant tax for fiscal year 2024, "one-twelfth" in Article 321-5, paragraph (1) is deemed to be replaced with "one-eleventh" and "June" with "July".
附則第五条の八第四項及び第五項の規定の適用がある場合における第三百二十一条の五第一項の規定の適用については、令和六年度分の個人の市町村民税に限り、同項中「十二分の一」とあるのは「十一分の一」と、「六月」とあるのは「七月」とする。
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