Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
The provisions of Article 72-17, Article 292, item (viii), Article 295 and Article 313 of the Local Tax Act as amended by this Act apply from local tax for fiscal year 1960, and with respect to local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act prior to amendment, the provisions then in force continue to govern.
この法律による改正後の地方税法第七十二条の十七、第二百九十二条第八号、第二百九十五条及び第三百十三条の規定は、昭和三十五年度分の地方税から適用し、改正前の地方税法の規定に基づいて課し、又は課すべきであつた地方税については、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