Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation, and the provisions of Article 5 apply from local taxes for fiscal year 1953.
この法律は、公布の日から施行し、第五条の規定は、昭和二十八年度分の地方税から適用する。
Transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
この法律の施行に関し必要な経過的措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law