Supplementary Provisions
附 則
This Act comes into effect as of the date of promulgation; provided, however, that the provisions amending the provisions concerning light oil delivery tax (excluding the provision amending Article 700-49) come into effect as of May 1, 1958, and the provisions amending the provisions concerning electricity and gas tax and timber delivery tax come into effect as of July 1, 1958.
この法律は、公布の日から施行する。ただし、軽油引取税に関する改正規定（第七百条の四十九の改正規定を除く。）は昭和三十三年五月一日から、電気ガス税及び木材引取税に関する改正規定は昭和三十三年七月一日から施行する。
The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply, except as otherwise specially provided in these Supplementary Provisions, from local tax for fiscal year 1958.
この法律による改正後の地方税法（以下「新法」という。）の規定は、この附則において特別の定があるものを除くほか、昭和三十三年度分の地方税から適用する。
The provisions of Article 465 of the New Act apply to manufactured tobacco sold on or after April 1, 1958 to retailers or directly to consumers for domestic consumption, and with respect to the portion relating to a time before that date, the provisions then in force continue to govern.
新法第四百六十五条の規定は、昭和三十三年四月一日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用するものとし、同日前に係る分については、なお従前の例による。
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
the New Actmachine translation
「新法」
This Act as amended by Act No. 54 of 1958.
Short name set inSupplementary Provisions, paragraph (2)